Search results for: Abdul Rawuf Hussein
250 Estimation of PM10 Concentration Using Ground Measurements and Landsat 8 OLI Satellite Image
Authors: Salah Abdul Hameed Saleh, Ghada Hasan
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The aim of this work is to produce an empirical model for the determination of particulate matter (PM10) concentration in the atmosphere using visible bands of Landsat 8 OLI satellite image over Kirkuk city- IRAQ. The suggested algorithm is established on the aerosol optical reflectance model. The reflectance model is a function of the optical properties of the atmosphere, which can be related to its concentrations. The concentration of PM10 measurements was collected using Particle Mass Profiler and Counter in a Single Handheld Unit (Aerocet 531) meter simultaneously by the Landsat 8 OLI satellite image date. The PM10 measurement locations were defined by a handheld global positioning system (GPS). The obtained reflectance values for visible bands (Coastal aerosol, Blue, Green and blue bands) of landsat 8 OLI image were correlated with in-suite measured PM10. The feasibility of the proposed algorithms was investigated based on the correlation coefficient (R) and root-mean-square error (RMSE) compared with the PM10 ground measurement data. A choice of our proposed multispectral model was founded on the highest value correlation coefficient (R) and lowest value of the root mean square error (RMSE) with PM10 ground data. The outcomes of this research showed that visible bands of Landsat 8 OLI were capable of calculating PM10 concentration with an acceptable level of accuracy.Keywords: air pollution, PM10 concentration, Lansat8 OLI image, reflectance, multispectral algorithms, Kirkuk area
Procedia PDF Downloads 442249 Engineering Strategies Towards Improvement in Energy Storage Performance of Ceramic Capacitors for Pulsed Power Applications
Authors: Abdul Manan
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The necessity for efficient and cost-effective energy storage devices to intelligently store the inconsistent energy output from modern renewable energy sources is peaked today. The scientific community is struggling to identify the appropriate material system for energy storage applications. Countless contributions by researchers worldwide have now helped us identify the possible snags and limitations associated with each material/method. Energy storage has attracted great attention for its use in portable electronic devices military field. Different devices, such as dielectric capacitors, supercapacitors, and batteries, are used for energy storage. Of these, dielectric capacitors have high energy output, a long life cycle, fast charging and discharging capabilities, work at high temperatures, and excellent fatigue resistance. The energy storage characteristics have been studied to be highly affected by various factors, such as grain size, optimized compositions, grain orientation, energy band gap, processing techniques, defect engineering, core-shell formation, interface engineering, electronegativity difference, the addition of additives, density, secondary phases, the difference of Pmax-Pr, sample thickness, area of the electrode, testing frequency, and AC/DC conditions. The data regarding these parameters/factors are scattered in the literature, and the aim of this study is to gather the data into a single paper that will be beneficial for new researchers in the field of interest. Furthermore, control over and optimizing these parameters will lead to enhancing the energy storage properties.Keywords: strategies, ceramics, energy storage, capacitors
Procedia PDF Downloads 77248 The Materiality of Noise Barriers: Sustainability Approach
Authors: Mostafa Gabr, Rania Abdul Galil, Nihal Salim
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Various interventions are applied in cities with the aim to improve living and acoustic environmental conditions. Noise is one of the most influential and critical factors in the environment that has an effect on the QOL (quality of life) and urban environment. It ranks second among environmental pollution issues according to EEAA. Traffic noise is a major source of noise. Noise barriers are one of the physical techniques in landscape design used to reduce the impact of noise pollution in urban areas. Roadways noise pollution can be best controlled by a noise barrier. The aim of this paper is to consider all facets of sustainability when designing a comfortable acoustic environment in roadways, through different strategies related to planning and the design process. The study focuses on the relation between the design of noise barriers as a landscape noise mitigation installation and their materiality in so far as it influences the sustainability of the open space and the acceptability of users. According to previous studies, design of noise barrier mainly depends on cost as a decisive factor. This study asserts that environmental and socioeconomic costs associated are equally important. Hence, the paper presents a strategy for sustainable soundscape design. It builds a framework focusing on materiality considering the environmental and socioeconomic impact of noise barriers shaping urban open space around the road ways, and the different academic and market positions on noise barrier types and materials. Finally, it concludes with a matrix of the relation between the noise barrier design consideration and the three pillars of sustainability (social, economic and environmental).Keywords: traffic noise level, acoustic sustainability, noise barrier, noise reduction, noise control, acoustical level
Procedia PDF Downloads 482247 The Effectiveness of Using Functional Rehabilitation with Children of Cerebral Palsy
Authors: Bara Yousef
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The development of independency and functional participation is an important therapeutic goal for many children with cerebral palsy,They was many therapeutic approach have been used for treatment those children like neurodevelopment treatment, balance training strengthening and stretching exercise. More recently, therapy for children with cerebral palsy has focused on achieving functional goals using task-oriented interventions and summer camping model, which focus on activities that relevant and meaningful to the child, to learn more efficient and effective motor skills. We explore the effectiveness of using functional rehabilitation comparing with regular rehabilitation among 40 Saudi children with cerebral palsy in pediatric unit at Sultan Bin Abdul Aziz Humanitarian City-Ksa ,where 20 children randomly assign in control group who received rehabilitation based on regular therapy approach and other 20 children assign on experiment group who received rehabilitation based on functional therapy approach with an average of 45min OT treatment and 45 min PT treatment- daily within a period of 6 week. Our finding reported that children in experiment group has improved in gross motor function with an average from 49.4 to 57.6 based on GMFM 66 as primary outcome measure and improved in WeeFIM with an average from 52 to 62 while children in control group has improved with an average from 48.4 to 53.7 in GMFM and from 53 to and 58 in WeeFIM. Consequently, there has been growing interest in determining the effects of functional training programs as promising approach for these children.Keywords: Cerebral Palsy (CP), gross motor function measure (GMFM66), pediatric Functional Independent Measure (WeeFIM), rehabilitation, disability
Procedia PDF Downloads 381246 Internal Displacement in Iraq due to ISIS Occupation and Its Effects on Human Security and Coexistence
Authors: Feisal Khudher Mahmood, Abdul Samad Rahman Sultan
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Iraq had been a diverse society with races, cultures and religions that peacefully coexistence. The phenomenon of internal displacement occurred after April 2003, because of political instability as will as the deterioration of the political and security situation as a result of United States of America occupation. Biggest internal displacement have occurred (and keep happening) since 10th of June 2014 due to rise of Islamic State of Iraq and Syria (ISIS) and it’s occupation of one third of country territories. This crisis effected directly 3,275,000 people and reflected negatively on the social fabric of Iraq community and led to waves of sectorial violence that swept the country. Internal displaced communities are vulnerable, especially under non functional and weak government, that led to lose of essential human rights and dignity. Using Geographic Information System (GIS) and Geospatial Techniques, two types of internal displacement have been found; voluntary and forced. Both types of displacement are highly influenced by location, race and religion. The main challenge for Iraqi government and NGOs will be after defeating ISIS. Helping the displaced to resettle within their community and to re-establish the coexistence. By spatial-statical analysis hot spots of future conflicts among displaced community have been highlighted. This will help the government to tackle future conflicts before they occur. Also, it will be the base for social conflict early warning system.Keywords: internal displacement, Iraq, ISIS, human security, human rights, GIS, spatial-statical analysis
Procedia PDF Downloads 525245 Foreign Policy and National Security Dilemma: Examining Nigerian Experience
Authors: Shuaibu Umar Abdul
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The essence of any state as well as government is to ensure and advance the security of lives and property of its citizens. As a result, providing security in all spheres ranging from safeguarding the territorial integrity, security of lives and property of the citizens as well as economic emancipation have constitute the core objectives cum national interest of virtually all country’s foreign policy in the world. In view of this imperative above, Nigeria has enshrined in the early part of her 1999 constitution as amended, as its duty and responsibility as a state, to ensure security of lives and property of its citizens. Yet, it does not make any significant shift as it relates to the country’s fundamental security needs as exemplified by the current enormous security challenges that reduced the country’s fortune to the background in all ramifications. The study chooses realist paradigm as theoretical underpinning which emphasizes that exigency of the moment should always take priority in the pursuit of foreign policy. The study is historical, descriptive and narrative in method and character. Data for the study was sourced from secondary sources and analysed via content analysis. The study found out that it is lack of political will on the side of the government to guarantee a just and egalitarian society that will be of benefit to all citizens. This could be more appreciated when looking at the gaps between the theory in Nigerian foreign policy and the practice as exemplified by the action or inaction of the government to ensure security in the state. On this account, the study recommends that until the leaderships in Nigerian foreign policy recognized the need for political will and respect for constitutionalism to ensure security of its citizens and territory, otherwise achieving great Nigeria will remain an illusion.Keywords: foreign policy, nation, national security, Nigeria, security
Procedia PDF Downloads 514244 Islamization of Knowledge with Special Reference to Mohd Kamal Hassan's Perspective
Authors: Abdul Latheef O. Mavukkandy
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Islamization of knowledge (IOK) is an intellectual movement emerged in the middle of 1970s to address the threats by modern western civilizational onslaughts. This paper analyzes the discourse of Islamization of knowledge with special reference to the views of Kamal Hassan who prefers an alternative term called 'Islamicization'. First of all the theoretical and practical outlines of IOK movement were presented by Ismail Raji al-Faruqi in his book 'Islamization of Knowledge; General Principles and Work Plan' in 1982. He identified that the educational system in the Muslim world accounted for the decline of Muslim Ummah through de-Islamization and demoralization. So, the need for IOK was an academic challenge to reconstruct the Ummah. Kamal Hassan kept just different view from Ismail Raji al-Faruqi and Muhammed Naquib al-Attas that he coined the terms 'Relevantization and Contextualization'. So, he wanted the 'Islamization of Islamic Revealed Knowledge'. So, he used Islamization of Human Knowledge (IOHK) instead of IOK. As part of this movement, the IOK identified that the textbooks used in Muslim educational institutions systematically keep the students estranged from Islam and its heritage. Furthermore, the modern secular knowledge develops secular attitude devoid of Islamic moral philosophy and the sense of mission in life. Based upon the content analysis of some of the sources, this study found that Islamization of Knowledge is an important movement in Islamic world, but the IOK project is not practicable completely because of the lack of trained teachers and resources. Although, the project resulted in the foundation of some universities and publishing more works, journals and doctoral thesis on different dimensions of Islamization of Knowledge.Keywords: Islamization, Islamicization, releventization, human knowledge
Procedia PDF Downloads 427243 Insecticide Resistance Detection on Filarial Vector, Simulium (Simulium) nobile (Diptera: Simuliidae) in Malaysia
Authors: Chee Dhang Chen, Hiroyuki Takaoka, Koon Weng Lau, Poh Ruey Tan, Ai Chdon Chin, Van Lun Low, Abdul Aziz Azidah, Mohd Sofian-Azirun
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Susceptibility status of Simulium (Simulium) nobile (Diptera: Simuliidae) adults obtained from Pahang, Malaysia was evaluated against 11 adulticides representing four major insecticide classes: organochlorines (DDT, dieldrin), organophosphates (malathion, fenitrothion), carbamates (bendiocarb, propoxur) and pyrethroids (etofenprox, deltamethrin, lambdacyhalothrin, permethrin, cyfluthrin). The adult bioassay was conducted according to WHO standard protocol to determine the insecticide susceptibility. Mortality at 24 h post treatment was used as indicator for susceptibility status. The results revealed that S. nobile obtained was susceptible to propoxur, cyfluthrin and bendiocarb with 100% mortality. S. nobile was resistant or exhibited some tolerant against lambdacyhalothrin and deltamethrin with mortality ranged ≥ 90% but < 98%. S. nobile populations in Pahang exhibited different level of resistant against 11 adulticides with mortality ranged from 60.00 ± 10.00 to 100.00 ± 0.00. In conclusion, S. nobile populations in Pahang were susceptible to propoxur, cyfluthrin and bendiocarb. The susceptibility status of S. nobile in descending order was propoxur, cyfluthrin > bendicarb > deltamethrin > lambdacyhalothrin > permethrin > etofenprox > DDT > malathion > fenitrothion > dieldrin. Regular surveys should be conducted to monitor the susceptibility status of this insect vector in order to prevent further development of resistance.Keywords: black fly, adult bioassay, insecticide resistance, Malaysia
Procedia PDF Downloads 273242 The Frequency of Q Fever Among Hospitalized Patients with Pyrexia
Authors: Hassan Ali Abood Nassrullah, Jabbar Fadeel Mahdi, Mohammed Salih Mahdi Alkurdi, Ali Al Mousawi, Saad Ibrahim Al-Ghabban, Abdul Amir H. Kadhum, Ahmed Al-Amiery
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Background: Q fever is a zoonotic disease characterized by its clinical polymorphism and can present acutely as fever, pneumonia, hepatitis, and chronically as infective endocarditis, arthritis, osteomyelitis, or hepatitis. Objective: The aim of this study is To estimate the prevalence of cases of Q fever in hospitalized febrile patients in Imam Al Hussain Teaching Medical City in Karbala. Methods: One hundred patients with pyrexia were admitted to the medical ward from 1st August to 31st December 2019. Serological procedures fortified by Enzyme-linked Immunosorbent Assay test. Patients were considered to have acute Q fever when the specific antibodies (IgM and IgG) of phase II of Coxiella burnetii were positive. Results: The mean age of the patients was 35.05±12.93 years; females constituted 60% of them. Eighteen patients (18%) showed positive results for IgM, a lower proportion (13% n=13) had positive IgG levels, and 9% showed equivocal results. Statistical analysis revealed a significant association between positive IgM levels of the female gender and in patients consuming unpasteurized milk. One patient (female aged 60 years) died in the hospital, while all other patients were discharged well. Two female patients were pregnant, and one of them had an abortion. Conclusions: Q fever is more common in febrile patients. The study indicates that this disease should not be overlooked in the differential diagnosis of acute fever. Serological testing should be performed in all patients with acute febrile illness with an unsettling diagnosis.Keywords: antibodies, frequency, immunoglobulin IgM, Q fever
Procedia PDF Downloads 123241 Failing Regeneration, Displacement, and Continued Consequences on Future Urban Planning Processes in Distressed Neighborhoods in Tehran
Authors: Razieh Rezabeigi Sani, Alireza Farahani, Mahdi Haghi
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Displacement, local discontent, and forced exclusion have become prominent parts of urban regeneration activities in the Global North and South. This paper discusses the processes of massive displacement and neighborhood alteration as the consequences of a large-scale political/ideological placemaking project in central Tehran that transformed people's daily lives in surrounding neighborhoods. The conversion of Imam Hussein Square and connecting 17-Shahrivar Street to a pedestrian plaza in 2016 resulted in adjacent neighborhoods' physical, social, and economic degradation. The project has downgraded the economic and social characteristics of urban life in surrounding neighborhoods, commercialized residential land uses, displaced local people and businesses, and created unprecedented housing modes. This research has been conducted in two stages; first, after the project's implementation between 2017-2018, and second, when the street was reopened after local protests in 2021. In the first phase, 50+ on-site interviews were organized with planners, managers, and dwellers about the decision-making processes, design, and project implementation. We find that the project was based on the immediate political objectives and top-down power exertion of the local government in creating exclusive spaces (for religious ceremonies) without considering locals' knowledge, preferences, lifestyles, and everyday interactions. In the continued research in 2021, we utilized data gathered in facilitation activities and several meetings and interviews with local inhabitants and businesses to explore, design, and implement initiatives for bottom-up planning in these neighborhoods. The top-down and product-oriented (rather than process-oriented) planning, dependency on municipal financing rather than local partnerships, and lack of public participation proved to have continued effects on local participation. The paper concludes that urban regeneration projects must be based on the participation of different private/public actors, sustainable financial resources, and overall social and spatial analysis of the peripheral area before interventions.Keywords: displacement, urban regeneration, distressed neighborhoods, ideological placemaking, Tehran
Procedia PDF Downloads 100240 Comparative Study Using WEKA for Red Blood Cells Classification
Authors: Jameela Ali, Hamid A. Jalab, Loay E. George, Abdul Rahim Ahmad, Azizah Suliman, Karim Al-Jashamy
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Red blood cells (RBC) are the most common types of blood cells and are the most intensively studied in cell biology. The lack of RBCs is a condition in which the amount of hemoglobin level is lower than normal and is referred to as “anemia”. Abnormalities in RBCs will affect the exchange of oxygen. This paper presents a comparative study for various techniques for classifying the RBCs as normal, or abnormal (anemic) using WEKA. WEKA is an open source consists of different machine learning algorithms for data mining applications. The algorithm tested are Radial Basis Function neural network, Support vector machine, and K-Nearest Neighbors algorithm. Two sets of combined features were utilized for classification of blood cells images. The first set, exclusively consist of geometrical features, was used to identify whether the tested blood cell has a spherical shape or non-spherical cells. While the second set, consist mainly of textural features was used to recognize the types of the spherical cells. We have provided an evaluation based on applying these classification methods to our RBCs image dataset which were obtained from Serdang Hospital-alaysia, and measuring the accuracy of test results. The best achieved classification rates are 97%, 98%, and 79% for Support vector machines, Radial Basis Function neural network, and K-Nearest Neighbors algorithm respectively.Keywords: K-nearest neighbors algorithm, radial basis function neural network, red blood cells, support vector machine
Procedia PDF Downloads 410239 Unsupervised Segmentation Technique for Acute Leukemia Cells Using Clustering Algorithms
Authors: N. H. Harun, A. S. Abdul Nasir, M. Y. Mashor, R. Hassan
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Leukaemia is a blood cancer disease that contributes to the increment of mortality rate in Malaysia each year. There are two main categories for leukaemia, which are acute and chronic leukaemia. The production and development of acute leukaemia cells occurs rapidly and uncontrollable. Therefore, if the identification of acute leukaemia cells could be done fast and effectively, proper treatment and medicine could be delivered. Due to the requirement of prompt and accurate diagnosis of leukaemia, the current study has proposed unsupervised pixel segmentation based on clustering algorithm in order to obtain a fully segmented abnormal white blood cell (blast) in acute leukaemia image. In order to obtain the segmented blast, the current study proposed three clustering algorithms which are k-means, fuzzy c-means and moving k-means algorithms have been applied on the saturation component image. Then, median filter and seeded region growing area extraction algorithms have been applied, to smooth the region of segmented blast and to remove the large unwanted regions from the image, respectively. Comparisons among the three clustering algorithms are made in order to measure the performance of each clustering algorithm on segmenting the blast area. Based on the good sensitivity value that has been obtained, the results indicate that moving k-means clustering algorithm has successfully produced the fully segmented blast region in acute leukaemia image. Hence, indicating that the resultant images could be helpful to haematologists for further analysis of acute leukaemia.Keywords: acute leukaemia images, clustering algorithms, image segmentation, moving k-means
Procedia PDF Downloads 291238 Hepatoprotective Activity of Sharbat Deenar, against Carbon Tetrachloride-Induced Hepatotoxicity in Rats
Authors: Nazmul Huda, Ashik Mosaddik, Abdul Awal, Shafiqur Rahman, Rukhsana Shaheen, Mustofa Nabi
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Polyherbal formulation Sharbat Deenar is a very popular unani medicine in Bangladesh. It is usually used for different kinds of liver disorders. In absence of reliable and inadequate hepatoprotective agents in conventional medicine, the herbal preparations are preferred for liver diseases. The present study was designed to evaluate the hepatoprotective activity of Sharbat Deenar on carbon tetrachloride (CCl4) induced hepatotoxicity in male Long-Evans albino rats. Group I served as normal control and received neither formulation nor carbon tetrachloride. Group II received only CCl4 1mL/kg body weight of rat intraperitoneally for consecutive 14 days. Group III received CCl4 1mL/kg body weight of rat intraperitoneally and Silymarin, in dose 50mg/kg body weight of rat orally. Group IV received CCl4 1mL/kg body weight of rat intraperitoneally and Sharbat Deenar 1mL/kg body weight of rat for the same 14 consecutive days. At the end of the study, hepatoprotective activity was evaluated by the levels of total bilirubin, alanine aminotransferase (ALT), aspartate aminotransferase (AST) and alkaline phosphatase (ALP). Histopathological study of rat liver was also carried out. The results showed that polyherbal formulation Sharbat Deenar exhibited a significant hepatoprotective effect. Such an outcome seems to be the synergistic effect of all ingredients of tested herbal formulation. Although this study suggests that Sharbat Deenar may be used to cure or minimize various liver diseases, it needs further study to attain the clarity of mechanism and safety.Keywords: polyherbal formulation, sharbat deenar, carbon tetrachloride, silymarin, hepatoprotective
Procedia PDF Downloads 550237 Microstructures and Chemical Compositions of Quarry Dust As Alternative Building Material in Malaysia
Authors: Abdul Murad Zainal Abidin, Tuan Suhaimi Salleh, Siti Nor Azila Khalid, Noryati Mustapa
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Quarry dust is a quarry end product from rock crushing processes, which is a concentrated material used as an alternative to fine aggregates for concreting purposes. In quarrying activities, the rocks are crushed into aggregates of varying sizes, from 75mm until less than 4.5 mm, the size of which is categorized as quarry dust. The quarry dust is usually considered as waste and not utilized as a recycled aggregate product. The dumping of the quarry dust at the quarry plant poses the risk of environmental pollution and health hazard. Therefore, the research is an attempt to identify the potential of quarry dust as an alternative building material that would reduce the materials and construction costs, as well as contribute effort in mitigating depletion of natural resources. The objectives are to conduct material characterization and evaluate the properties of fresh and hardened engineering brick with quarry dust mix proportion. The microstructures of quarry dust and the bricks were investigated using scanning electron microscopy (SEM), and the results suggest that the shape and surface texture of quarry dust is a combination of hard and angular formation. The chemical composition of the quarry dust was also evaluated using X-ray fluorescence (XRF) and compared against sand and concrete. The quarry dust was found to have a higher presence of alumina (Al₂O₃), indicating the possibility of an early strength effect for brick. They are utilizing quarry dust waste as replacement material has the potential of conserving non-renewable resources as well as providing a viable alternative to disposal of current quarry waste.Keywords: building materials, cement replacement, quarry microstructure, quarry product, sustainable materials
Procedia PDF Downloads 182236 Screening Maize for Compatibility with F. Oxysporum to Enhance Striga asiatica (L.) Kuntze Resistance
Authors: Admire Isaac Tichafa Shayanowako, Mark Laing, Hussein Shimelis
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Striga asiatica is among the leading abiotic constraints to maize production under small-holder farming communities in southern African. However, confirmed sources of resistance to the parasitic weed are still limited. Conventional breeding programmes have been progressing slowly due to the complex nature of the inheritance of Striga resistance, hence there is a need for more innovative approaches. This study aimed to achieve partial resistance as well as to breed for compatibility with Fusarium oxysporum fsp strigae, a soil fungus that is highly specific in its pathogenicity. The agar gel and paper roll assays in conjunction with a glass house pot trial were done to select genotypes based on their potential to stimulate germination of Striga and to test the efficacy of Fusarium oxysporum as a biocontrol agent. Results from agar gel assays showed a moderate to high potential in the release of Strigalactones among the 33 OPVs. Maximum Striga germination distances from the host root of 1.38 cm and up to 46% germination were observed in most of the populations. Considerable resistance was observed in a landrace ‘8lines’ which had the least Striga germination percentage (19%) with a maximum distance of 0.93 cm compared to the resistant check Z-DPLO-DTC1 that had 23% germination at a distance of 1.4cm. The number of fusarium colony forming units significantly deferred (P < 0.05) amongst the genotypes growing between germination papers. The number of crown roots, length of primary root and fresh weight of shoot and roots were highly correlated with concentration of fusarium macrospore counts. Pot trials showed significant differences between the fusarium coated and the uncoated treatments in terms of plant height, leaf counts, anthesis-silks intervals, Striga counts, Striga damage rating and Striga vigour. Striga emergence counts and Striga flowers were low in fusarium treated pots. Plants in fusarium treated pots had non-significant differences in height with the control treatment. This suggests that foxy 2 reduces the impact of Striga damage severity. Variability within fusarium treated genotypes with respect to traits under evaluation indicates the varying degree of compatibility with the biocontrol.Keywords: maize, Striga asiaitca, resistance, compatibility, F. oxysporum
Procedia PDF Downloads 250235 Elimination of Contaminants of Emerging Concerns by Peracetic Acid and Advanced Oxidation Process
Authors: Abdul Rahim Al Umairi, Mohamed Gamal El-Din
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The removal of the selected contaminants of emerging concerns (CECs) presented under related environmental conditions by Peracetic Acid (PAA) and PAA-UV photolysis processes was examined in this study. A mixture of (CECs) (pesticides and pharmaceutical compounds) was prepared inclean water and treated with different doses of PAA (3.2, 6.4, and 9.6 mg/L) under different pH values (5.2, 7.2, and 9.2). The results revealed that the reactivity of the selected CECs with PAA was classified into three groups: Group 1 poorly reactive (removal <25%), Group2 moderately reactive (removal 25% to 50%), and Group 3 highly reactive (> 50%). Group1 includes atrazine (ATZ) and fluconazole (FCL), Group2 includes carbamazepine (CBZ), sulfamethoxazole (SMX), trimethoprim (TMP), mecoprop (MCPP), diazinon (DZN) and Group 3 includes perfluorooctanoic acid (PFOA) and clindamycin (CLN). The pH was found to affect the CECs' degradation differently, for Group 1 and Group 3, better removal was achieved in the acidand alkaline medium. In contrast, for Group 2 pH effects were not well pronounced. PAA-UV photolysis processes were explored to degrade the recalcitrant indicators compounds: ATZ (Group1) and SMX(Group2). PAA-UV process showed no improvement in the removal of ATZ. In contrast, PAA-UV removed SMX drastically with a pseudo decay rate constant of 0.014 cm2/mJ compared to 0.002 cm2/mJ by UV alone. The contribution of hydroxyl radical to the degradation process using the PAA-UV process was found to be negligible. This study illustratedPAA's capability on the degradation of the CECs presented in relative environmental conditions and unveiled the potential of using PAA-UV processes as advanced oxidation processes.Keywords: advanced oxidation process, contaminants of emerging concerns, peracetic acid, hydroxyl radical
Procedia PDF Downloads 129234 Human Trafficking and Terrorism: A Study on the Security Challenges Imposed upon Countries in Conflict
Authors: Christopher Holroyd
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With the various terrorist organizations and drug cartels that are currently active, there is a myriad of security concerns facing countries around the world. Organizations that focus their attacks on others through terror, such as what is seen with the Islamic State of Iraq and the Levant (ISIS), have no boundaries when it comes to doing what is needed to fulfill their desired intent. For countries such as Iraq, who have been trying to rebuild their country since the fall of the Saddam Hussein Regime, organizations such as Al-Qaeda and ISIS have been impeding the country’s efforts toward peace and stability. One method utilized by terrorist organizations around the world is human trafficking. This method is one that is seen around the world; modern slavery is still exploited by those who have no concern for human decency and morality, their only concern is to achieve their goals by any means. It is understandable that some people may not have even heard of 'modern slavery', or they just might not believe that it is even an issue in today’s world. Organizations such as ISIS are not the only ones in the world that seek to benefit from the immoral trading of humans. Various drug cartels in the world, such as those seen in Mexico and Central America, have recently begun to take part in the trade – moving humans from state to state, or country to country, to better fuel their overall operations. This now makes the possibility of human trafficking more real for those in the United States because of the proximity of the cartels to the southern border of the country. An issue that, at one time, might have only seen as a distant threat, is now close to home for those in the United States. Looking at these two examples is how we begin to understand why human trafficking is utilized by various organizations around the world. This trade of human beings and the violation of basic human rights is a plague that effects the entire world and not just those that are in a country other than your own. One of the security issues that stem from the trade includes the movement and recruitment of members of the organizations. With individuals being smuggled from one location to another in secrecy, this only puts those trying to combat this trade at a disadvantage. This creates concern over the accurate number of potential recruits, combatants, and other individuals who are working against the host nation, and for the mission of the cartel or terrorist organization they are a part of. An uphill battle is created, and the goals of peace and stability are now harder to reach. Aside from security aspects, it cannot be forgotten that those being traded and forced into slavery, are being done so against their will. Families are separated, children trained to be fighters or worse. This makes the goal of eradicating human trafficking even more dire and important.Keywords: human trafficking, reconstruction, security, terrorism
Procedia PDF Downloads 132233 Sustainable Radiation Curable Palm Oil-Based Products for Advanced Materials Applications
Authors: R. Tajau, R. Rohani, M. S. Alias, N. H. Mudri, K. A. Abdul Halim, M. H. Harun, N. Mat Isa, R. Che Ismail, S. Muhammad Faisal, M. Talib, M. R. Mohamed Zin
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Bio-based polymeric materials are increasingly used for a variety of applications, including surface coating, drug delivery systems, and tissue engineering. These polymeric materials are ideal for the aforementioned applications because they are derived from natural resources, non-toxic, low-cost, biocompatible, and biodegradable, and have promising thermal and mechanical properties. The nature of hydrocarbon chains, carbon double bonds, and ester bonds allows various sources of oil (edible), such as soy, sunflower, olive, and oil palm, to fine-tune their particular structures in the development of innovative materials. Palm oil can be the most eminent raw material used for manufacturing new and advanced natural polymeric materials involving radiation techniques, such as coating resins, nanoparticles, scaffold, nanotubes, nanocomposites, and lithography for different branches of the industry in countries where oil palm is abundant. The radiation technique is among the most versatile, cost-effective, simple, and effective methods. Crosslinking, reversible addition-fragmentation chain transfer (RAFT), polymerisation, grafting, and degradation are among the radiation mechanisms. Exposure to gamma, EB, UV, or laser irradiation, which are commonly used in the development of polymeric materials, is used in these mechanisms. Therefore, this review focuses on current radiation processing technologies for the development of various radiation-curable bio-based polymeric materials with a promising future in biomedical and industrial applications. The key focus of this review is on radiation curable palm oil-based products, which have been published frequently in recent studies.Keywords: palm oil, radiation processing, surface coatings, VOC
Procedia PDF Downloads 183232 Description of Anthracotheriidae Remains from the Middle and Upper Siwaliks of Punjab, Pakistan
Authors: Abdul M. Khan, Ayesha Iqbal
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In this paper, new dental remains of Merycopotamus (Anthracotheriidae) are described. The specimens were collected during field work by the authors from the well dated fossiliferous locality 'Hasnot' belonging to the Dhok Pathan Formation, and from 'Tatrot' village belonging to Tatrot Formation of the Potwar Plateau, Pakistan. The stratigraphic age of the Neogene deposits around Hasnot is 7 - 5 Ma; whereas the age of the Tatrot Formation is from 3.4 - 2.6 Ma. The newly discovered material when compared with the previous records of the genus Merycopotamus from the Siwaliks led us to identify all the three reported species of this genus from the Siwaliks of Pakistan. As the sample comprises only the dental remains so the identification of the specimens is solely based upon the morpho-metric analysis. The occlusal pattern of the upper molar in Merycopotamus dissimilis is different from Merycopotamus medioximus and Merycopotamus nanus in having a mesostyle fully divided, forming two prominent cusps, while mesostyle in M. medioximus is partly divided and small lateral crests are present on the mesostyle. A continuous loop like mesostyle is present in Merycopotamus nanus. The entoconid fold is present in Merycopotamus dissimilis on the lower molars whereas it is absent in Merycopotamus medioximus and Merycopotamus nanus. The hypoconulid in M. dissimilis is relatively simple but a loop like hypoconulid is present in M. medioximus and M. nanus. The results of the present findings are in line with the previous records of the genus Merycopotamus, with M. nanus, M. medioximus and M. dissimilis in the Late Miocene – Early Pliocene Dhok Pathan Formation, and M. dissimilis in the Late Pliocene Tatrot sediments of Pakistan.Keywords: Dhok Pathan, late miocene, merycopotamus, pliocene, Tatrot
Procedia PDF Downloads 242231 User-Perceived Quality Factors for Certification Model of Web-Based System
Authors: Jamaiah H. Yahaya, Aziz Deraman, Abdul Razak Hamdan, Yusmadi Yah Jusoh
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One of the most essential issues in software products is to maintain it relevancy to the dynamics of the user’s requirements and expectation. Many studies have been carried out in quality aspect of software products to overcome these problems. Previous software quality assessment models and metrics have been introduced with strengths and limitations. In order to enhance the assurance and buoyancy of the software products, certification models have been introduced and developed. From our previous experiences in certification exercises and case studies collaborating with several agencies in Malaysia, the requirements for user based software certification approach is identified and demanded. The emergence of social network applications, the new development approach such as agile method and other varieties of software in the market have led to the domination of users over the software. As software become more accessible to the public through internet applications, users are becoming more critical in the quality of the services provided by the software. There are several categories of users in web-based systems with different interests and perspectives. The classifications and metrics are identified through brain storming approach with includes researchers, users and experts in this area. The new paradigm in software quality assessment is the main focus in our research. This paper discusses the classifications of users in web-based software system assessment and their associated factors and metrics for quality measurement. The quality model is derived based on IEEE structure and FCM model. The developments are beneficial and valuable to overcome the constraints and improve the application of software certification model in future.Keywords: software certification model, user centric approach, software quality factors, metrics and measurements, web-based system
Procedia PDF Downloads 405230 A Comparative Study for Various Techniques Using WEKA for Red Blood Cells Classification
Authors: Jameela Ali, Hamid A. Jalab, Loay E. George, Abdul Rahim Ahmad, Azizah Suliman, Karim Al-Jashamy
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Red blood cells (RBC) are the most common types of blood cells and are the most intensively studied in cell biology. The lack of RBCs is a condition in which the amount of hemoglobin level is lower than normal and is referred to as “anemia”. Abnormalities in RBCs will affect the exchange of oxygen. This paper presents a comparative study for various techniques for classifyig the red blood cells as normal, or abnormal (anemic) using WEKA. WEKA is an open source consists of different machine learning algorithms for data mining applications. The algorithm tested are Radial Basis Function neural network, Support vector machine, and K-Nearest Neighbors algorithm. Two sets of combined features were utilized for classification of blood cells images. The first set, exclusively consist of geometrical features, was used to identify whether the tested blood cell has a spherical shape or non-spherical cells. While the second set, consist mainly of textural features was used to recognize the types of the spherical cells. We have provided an evaluation based on applying these classification methods to our RBCs image dataset which were obtained from Serdang Hospital-Malaysia, and measuring the accuracy of test results. The best achieved classification rates are 97%, 98%, and 79% for Support vector machines, Radial Basis Function neural network, and K-Nearest Neighbors algorithm respectivelyKeywords: red blood cells, classification, radial basis function neural networks, suport vector machine, k-nearest neighbors algorithm
Procedia PDF Downloads 480229 Empowering Women through the Fishermen of Functional Skills for City Gorontalo Indonesia
Authors: Abdul Rahmat
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Community-based education in the economic empowerment of the family is an attempt to accelerate human development index (HDI) Dumbo Kingdom District of Gorontalo economics (purchasing power) program developed in this activity is the manufacture of functional skills shredded fish, fish balls, fish nuggets, chips anchovies, and corn sticks fish. The target audience of this activity is fishing se mothers subdistrict Dumbo Kingdom include Talumolo Village, Village Botu, Kampung Bugis Village, Village North and Sub Leato South Leato that each village is represented by 20 participants so totaling 100 participants. Time activities beginning in October s/d November 2014 held once a week on every Saturday at 9.00 s/d 13:00/14:00. From the results of the learning process of testing the skills of functional skills of making shredded fish, fish balls, fish nuggets, chips anchovies, fish and corn sticks residents have additional knowledge and experience are: 1) Order the concept include: nutrient content, processing food with fish raw materials , variations in taste, packaging, pricing and marketing sales. 2) Products made: in accordance with the wishes of the residents learned that estimated Eligible selling, product packaging logo creation, preparation and realization of the establishment of Business Study Group (KBU) and pioneered the marketing network with restaurant, store / shop staple food vendors that are around CLC.Keywords: community development, functional skills, gender, HDI
Procedia PDF Downloads 313228 Dietary Effect of Selenium-Enriched Radish Sprouts, Vitamin E and Rhodobacter capsulatus on Hypocholesterolemia and Immunity of Broiler
Authors: Abdul G. Miah, Hirotada Tsujii, Ummay Salma, Iwao Takeda
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The study was designed to investigate the effects of dietary Selenium-enriched radish sprouts (Se-RS), Vitamin E (Vit E) and Rhodobacter capsulatus (RC) on broiler's immunity, cholesterol concentration and fatty acid composition in broiler meat. A total of 100 two-week-old male broiler chicks were randomly assigned into 5 dietary groups, such as i) Control; ii) Se-RS (5 μg/kg Se-RS); iii) Se-RS+RC (5 μg/kg Se-RS + 0.2 g/kg RC); iv) Se-RS+Vit E (5 μg/kg Se-RS + 50 mg/kg Vit E) and v) Se-RS+RC+Vit E (5 μg/kg Se-RS + 0.2 g/kg RC + 50 mg/kg Vit E). The broilers were offered ad libitum specific diets and clean drinking water. After the end of 3-wk of feeding period, serum cholesterol and triglycerides concentrations were decreased (p<0.05) specially, in the broilers fed Se-RS+RC+Vit E supplemented diet compared to the broilers fed control diet. At the end of the 6-wk feeding period, Se-RS+RC+Vit E supplemented diet significantly (p<0.05) reduced cholesterol and triglycerides concentrations, and improved the ratio of unsaturated fatty acids (UFA) to saturated fatty acids (SFA) in broiler meat. The highest (p<0.05) number of leukocytes was observed in the broilers fed Se-RS+RC+Vit E supplemented diet than that of the broilers fed control diet. Spleen, bursa and thymus weight were significantly (p<0.05) increased by Se-RS+RC+Vit E supplemented diet than the control diet. Compared to the control diet, Se-RS+RC+Vit E supplemented diet significantly (p<0.05) increased foot web index. Moreover, there was no mortality in all groups of broilers during the experimental period. Therefore, the study may conclude that there are dual benefits of Se-RS+RC+Vit E supplementation in broiler diet improved immunity and meat quality for health conscious consumers.Keywords: hypocholesterolemia, immunity of broiler, rhodobacter capsulatus, selenium-enriched radish sprouts, vitamin E
Procedia PDF Downloads 297227 Weight Loss and Symptom Improvement in Women with Secondary Lymphedema Using Semaglutide
Authors: Shivani Thakur, Jasmin Dominguez Cervantes, Ahmed Zabiba, Fatima Zabiba, Sandhini Agarwal, Kamalpreet Kaur, Hussein Maatouk, Shae Chand, Omar Madriz, Tiffany Huang, Saloni Bansal
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The prevalence of lymphedema in women in rural communities highlights the importance of developing effective treatment and prevention methods. Subjects with secondary lymphedema in California’s Central Valley were surveyed at 6 surgical clinics to assess demographics and symptoms of lymphedema. Additionally, subjects on semaglutide treatment for obesity and/or T2DM were monitored for their diabetes management, weight loss progress, and lymphedema symptoms compared to subjects who were not treated with semaglutide. The subjects were followed for 12 months. Subjects who were treated with semaglutide completed pre-treatment questionnaires and follow-up post-treatment questionnaires at 3, 6, 9, 12 months, along with medical assessment. The untreated subjects completed similar questionnaires. The questionnaires investigated subjective feelings regarding lymphedema symptoms and management using a Likert-scale; quantitative leg measurements were collected, and blood work reviewed at these appointments. Paired difference t-tests, chi-squared tests, and independent sample t-tests were performed. 50 subjects, aged 18-75 years, completed the surveys evaluating secondary lymphedema: 90% female, 69% Hispanic, 45% Spanish speaking, 42% disabled, 57 % employed, 54% income range below 30 thousand dollars, and average BMI of 40. Both treatment and non-treatment groups noted the most common symptoms were leg swelling (x̄=3.2, ▁d= 1.3), leg pain (x̄=3.2, ▁d=1.6 ), loss of daily function (x̄=3, ▁d=1.4 ), and negative body image (x̄=4.4, ▁d=0.54). Subjects in the semaglutide treatment group >3 months of treatment compared to the untreated group demonstrated: 55% subject in the treated group had a 10% weight loss vs 3% in the untreated group (average BMI reduction by 11% vs untreated by 2.5%, p<0.05) and improved subjective feelings about their lymphedema symptoms: leg swelling (x̄=2.4, ▁d=0.45 vs x̄=3.2, ▁d=1.3, p<0.05), leg pain (x̄=2.2, ▁d=0.45 vs x̄= 3.2, ▁d= 1.6, p<0.05), and heaviness (x̄=2.2, ▁d=0.45 vs x̄=3, ▁d=1.56, p<0.05). Improvement in diabetes management was demonstrated by an average of 0.9 % decrease in A1C values compared to untreated 0.1 %, p<0.05. In comparison to untreated subjects, treatment subjects on semaglutide noted 6 cm decrease in the circumference of the leg, knee, calf, and ankle compared to 2 cm in untreated subjects, p<0.05. Semaglutide was shown to significantly improve weight loss, T2DM management, leg circumference, and secondary lymphedema functional, physical and psychosocial symptoms.Keywords: diabetes, secondary lymphedema, semaglutide, obesity
Procedia PDF Downloads 61226 Assessment of Training, Job Attitudes and Motivation: A Mediation Model in Banking Sector of Pakistan
Authors: Abdul Rauf, Xiaoxing Liu, Rizwan Qaisar Danish, Waqas Amin
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The core intention of this study is to analyze the linkage of training, job attitudes and motivation through a mediation model in the banking sector of Pakistan. Moreover, this study is executed to answer a range of queries regarding the consideration of employees about training, job satisfaction, motivation and organizational commitment. Hence, the association of training with job satisfaction, job satisfaction with motivation, organizational commitment with job satisfaction, organization commitment as independently with motivation and training directly related to motivation is determined in this course of study. A questionnaire crafted for comprehending the purpose of this study by including four variables such as training, job satisfaction, motivation and organizational commitment which have to measure. A sample of 450 employees from seventeen private (17) banks and two (2) public banks was taken on the basis of convenience sampling from Pakistan. However, 357 questionnaires, completely filled were received back. AMOS used for assessing the conformity factor analysis (CFA) model and statistical techniques practiced to scan the collected data (i.e.) descriptive statistics, regression analysis and correlation analysis. The empirical findings revealed that training and organizational commitment has a significant and positive impact directly on job satisfaction and motivation as well as through the mediator (job satisfaction) also the impact sensing in the same way on the motivation of employees in the financial Banks of Pakistan. In this research study, the banking sector is under discussion, so the findings could not generalize on other sectors such as manufacturing, textiles, telecom, and medicine, etc. The low sample size is also the limitation of this study. On the foundation of these results the management fascinates to make the revised strategies regarding training program for the employees as it enhances their motivation level, and job satisfaction on a regular basis.Keywords: job satisfaction, motivation, organizational commitment, Pakistan, training
Procedia PDF Downloads 254225 Nexus of Pakistan Stock Exchange with World's Top Five Stock Markets after Launching China Pakistan Economic Corridor
Authors: Abdul Rauf, Xiaoxing Liu, Waqas Amin
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Stock markets are fascinating more and more conductive to each other due to liberalization and globalization trends in recent years. China Pakistan Economic Corridor (CPEC) has dragged Pakistan stock exchange to the new heights and global investors are making investments to reap its benefits. So, in investors and government perspective, the study focuses co-integration of Pakistan stock exchange with world’s five big economies i-e US, China, England, Japan, and France. The time period of study is seven years i-e 2010 to 2016 and daily values of major indices of corresponding stock exchanges collected. All variables of that particular study are stationary at first difference confirmed by unit root test. The study Johansen system co integration test for analysis of data along with Granger causality test is performed for result purpose. Co integration test asserted that Pakistan stock exchange integrated with Shanghai stock exchange (SSE) and NIKKEI stock exchange in short run. Granger causality test also proclaimed these results. But NASDAQ, FTSE, DAX not co integrated and Granger cause at a short run but long run these markets are bonded with Pakistan stock exchange (KSE). VECM also confirmed this liaison in short and long run. Investors, therefore, need to be updated regarding co-integration of world’s stock exchanges to ensure well diversified and risk adjusted high returns. Equally, governments also need updated status so that they could reduce co-integration through multiple steps and hence drag investors for diversified investment.Keywords: CPEC, DAX, FTSE, liberalization, NASDAQ, NIKKEI, SSE, stock markets
Procedia PDF Downloads 302224 Performance of Autoclaved Aerated Concrete Containing Recycled Ceramic and Gypsum Waste as Partial Replacement for Sand
Authors: Efil Yusrianto, Noraini Marsi, Noraniah Kassim, Izzati Abdul Manaf, Hafizuddin Hakim Shariff
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Today, municipal solid waste (MSW), noise pollution, and attack fire are three ongoing issues for inhabitants of urban including in Malaysia. To solve these issues, eco-friendly autoclaved aerated concrete (AAC) containing recycled ceramic and gypsum waste (CGW) as a partial replacement for sand with different ratios (0%, 5%, 10%, 15%, 20%, and 25% wt) has been prepared. The performance of samples, such as the physical, mechanical, sound absorption coefficient, and direct fire resistance, has been investigated. All samples showed normal color behavior, i.e., grey and free crack. The compressive strength was increased in the range of 6.10% to 29.88%. The maximum value of compressive strength was 2.13MPa for 15% wt of CGW. The positive effect of CGW on the compressive strength of AAC has also been confirmed by crystalline phase and microstructure analysis. The acoustic performances, such as sound absorption coefficients of samples at low frequencies (500Hz), are higher than the reference sample (RS). AAC-CGW samples are categorized as AAC material classes B and C. The fire resistance results showed the physical surface of the samples had a free crack and was not burned during the direct fire at 950ºC for 300s. The results showed that CGW succeeded in enhancing the performance of fresh AAC, such as compressive strength, crystalline phase, sound absorption coefficient, and fire resistance of samples.Keywords: physical, mechanical, acoustic, direct fire resistance performance, autoclaved aerated concrete, recycled ceramic-gypsum waste
Procedia PDF Downloads 138223 Catalytic Effect on Eco Friendly Functional Material in Flame Retardancy of Cellulose
Authors: Md. Abdul Hannan
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Two organophosphorus compounds, namely diethyloxymethyl-9-oxa-10- phosphaphenanthrene-10-oxide (DOPAC) and diethyl (2,2-diethoxyethyl) phosphonate (DPAC) were applied on cotton cellulose to impart non-carcinogenic and durable (in alkaline washing) flame retardant property to it. Some acidic catalysts, sodium dihydrogen phosphate (NaH2PO4), ammonium dihydrogen phosphate (NH4H2PO4) and phosphoric acid (H3PO4) were successfully used. Synergistic acidic catalyzing effect of NaH2PO4+H3PO4 and NaH2PO4+NH4H2PO4 was also investigated. Appreciable limiting oxygen index (LOI) value of 23.2% was achieved in case of the samples treated with flame retardant (FR) compound DPAC along with the combined acidic catalyzing effect. A distinguishing outcome of total heat of combustion (THC) 3.27 KJ/g was revealed during pyrolysis combustion flow calorimetry (PCFC) test of the treated sample. In respect of thermal degradation, low temperature dehydration in conjugation with sufficient amount of char residue (30.5%) was obtained in case of DPAC treated sample. Consistently, the temperature of peak heat release rate (TPHRR) (325°C) of DPAC treated sample supported the expected low temperature pyrolysis in condensed phase mechanism. Subsequent thermogravimetric analysis (TGA) also reported inspiring weight retention% of the treated samples. Furthermore, for both of the flame retardant compounds, effect of different catalysts, considering both individual and combined, effect of solvents and overall the optimization of the process parameters were studied in detail.Keywords: cotton cellulose, organophosphorus flame retardant, acetal linkage, THC, HRR, PHHR, char residue, LOI
Procedia PDF Downloads 266222 Frequency and Factors Associated with Thyroid Dysfunction: A Descriptive Cross-Sectional Study from a Tertiary Care Center in Kabul, Afghanistan
Authors: Mohammad Naeem Lakanwall, Jamshid Abdul-Ghafar
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Background: Endocrinopathies are a commonly occurring entity, particularly those of the thyroid gland; however, there is a lack of scientific literature from Afghanistan, a country with very limited health care facilities and resources. To our best knowledge, this is the first study aimed to describe the frequency of occurrence and factors associated with thyroid dysfunction in the Afghan population. The aim of this study is to estimate the frequency and to identify factors associated with thyroid dysfunction among individuals coming to a tertiary care facility in Kabul, Afghanistan. Methods: A cross-sectional study was conducted from July to Sep 2018 at the Department of Clinical Pathology, French Medical Institute for Mothers and Children (FMIC), Kabul, Afghanistan. Blood samples were obtained, serum TSH levels were analyzed, and the patients were divided into three diagnostic categories according to their serum TSH concentrations: 1) hypothyroidism, 2) hyperthyroidism, 3) normal. Results: A total of 127 individuals were included in the final analysis. The majority of study participants (77%) were females. A large number of the participants (92%) did not have a family history of thyroid dysfunction. 74% of the participants in the study had normal TSH levels classified as normal thyroid function, (14%) had lower TSH levels, and (12%) higher TSH levels, classified as hyper and hypothyroid, respectively. Conclusions: The findings of the current study showed a high frequency of thyroid dysfunctions from a single center. Further large-scale studies are needed to find out the prevalence and document this entity for better health outcomes in the country.Keywords: Afghanistan, factors, frequency, hypothyroid, hyperthyroid, thyroid, thyroid stimulating hormone
Procedia PDF Downloads 171221 Ifrs Adoption, Enforcement, and the Value Relevant of Accounting Amounts: The Particular Case of South Africa
Authors: Edward Chamisa, Colin C. Smith, Hamutyinei H. Pamburai, Abdul C. Abdulla
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South Africa (SA) adopted International Financial Reporting Standards (IFRS) for listed firms effective 1 January 2005. However, it was not until 2011 that substantial financial reporting enforcement changes were introduced, which were meant to ensure compliance with IFRS. This innovative setting allows us to examine the value relevance of accounting amounts during the (1) pre-IFRS adoption period (2002-2004); (2) post-IFRS adoption, but pre-enforcement changes period (2006-2010); and (3) post-enforcement changes period (2011-2012). The results show that accounting amounts were most value relevant in the post-enforcement changes period (R2, 75.5%) compared to both the pre-IFRS adoption period (adjusted R2 is 24.3%) and the period after IFRS adoption but before enforcement changes (adjusted R2 is 37.5%). Also, during the 2008 financial crisis, the equity book value per share was significantly value relevant (at 1%) but not earnings per share, whereas before the crisis, the opposite was true. We make two important contributions to the literature. First, we identify SA as an innovative setting that allows researchers to examine separately the effects of IFRS adoption and enforcement changes on capital markets and accounting quality. This is a departure from prior studies that are dominated by the European Union setting, where IFRS adoption occurred contemporaneously with enforcement and other regulatory changes. Second, we provide preliminary findings which suggest that while the adoption of IFRS seems to have improved the financial reporting quality of accounting amounts of SA listed firms, its impact appears to be limited unless combined with effective enforcement.Keywords: international financial reporting standards (ifrs), ifrs adoption, financial reporting enforcement, value relevance, price model, equity book value, earnings per share
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