Search results for: member of parliament
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 853

Search results for: member of parliament

313 A Qualitative Study of the Effect of Sibling and Parental Relationships on Coping Mechanisms in Families of Children with Autism Spectrum Disorder

Authors: Smriti Gour, Neelam Pandey

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The objective of this study was to describe and analyse the mutual relationship between the coping mechanisms used by the families of a child with Autism Spectrum Disorder (ASD) and family dynamics and the effect sibling interactions have on the dynamics and coping mechanisms in an urban setup. In-depth interviews were conducted for 25 families, with 4 members each in the Delhi NCR area in India. The families who were interviewed had a younger child who had received a diagnosis of ASD between the ages of 5-12. The in-depth questionnaires contained open-ended questions and the interviews were conducted separately for the mother, father and the typically developing sibling. The key findings of the study suggested that lack of communication was a common factor in most families (n=19) leading to other difficulties like stress and relationship dysfunction. It also fostered a fallacious perception of the relationship dynamics in the family in most of the interviewed families and changed depending on the family member being interviewed. In families where the typically developing elder sibling had a good relationship with the autistic child, the family dynamics were found to be more stable, and the overall family well-being was better maintained. The coping mechanisms employed by the families were also more positive and tended to work better if the typically developing sibling maintained a positive and interactive relationship with the parents and the autistic child. The type of coping mechanisms had a major impact on the relationship between the parents and in dictating the dynamics of the family of the child with ASD. Spirituality, professional help, family support and household help emerged to be the most effective coping mechanisms for the families, with spirituality emerging to be the most positive and effective coping mechanism in the families interviewed.

Keywords: autism spectrum disorder, coping mechanism, family dynamics, parental relationships, siblings

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312 The Risk of In-work Poverty and Family Coping Strategies

Authors: A. Banovcinova, M. Zakova

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Labor market activity and paid employment should be a key factor in protecting individuals and families from falling into poverty and providing them with sufficient resources to meet the needs of their members. However, due to various processes in the labor market as well as the influence of individual factors and often insufficient social capital, there is a relatively large group of households that cannot eliminate paid employment and find themselves in a state of so-called working poverty. The aim of the research was to find out what strategies families use in managing poverty and meeting their needs and which of these strategies prevail in the Slovak population. A quantitative research strategy was chosen. The method of data collection was a structured interview focused on finding out the use of individual management strategies and also selected demographic indicators. The research sample consisted of members of families in which at least one member has a paid job. The condition for inclusion in the research was that the family's income did not exceed 60% of the national median equalized disposable income. The analysis of the results showed 5 basic areas to which management strategies are related - work, financial security, needs, social contacts and perception of the current situation. The prevailing strategies were strategies aimed at increasing and streamlining labor market activity and the planned and effective management of the family budget. Strategies that were rejected were mainly related to debt creation. The results make it possible to identify the preferred ways of managing poverty in individual areas of life, as well as the factors that influence this behavior. This information is important for working with families living in a state of working poverty and can help professionals develop positive ways of coping for families.

Keywords: copying strategies, family, in-work poverty, quantitative research

Procedia PDF Downloads 115
311 Regulating Issues concerning Data Protection in Cloud Computing: Developing a Saudi Approach

Authors: Jumana Majdi Qutub

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Rationale: Cloud computing has rapidly developed the past few years. Because of the importance of providing protection for personal data used in cloud computing, the role of data protection in promoting trust and confidence in users’ data has become an important policy priority. This research examines key regulatory challenges rose by the growing use and importance of cloud computing with focusing on protection of individuals personal data. Methodology: Describing and analyzing governance challenges facing policymakers and industry in Saudi Arabia, with an account of anticipated governance responses. The aim of the research is to describe and define the regulatory challenges on cloud computing for policy making in Saudi Arabia and comparing it with potential complied issues rose in respect of transported data to EU member state. In addition, it discusses information privacy issues. Finally, the research proposes policy recommendation that would resolve concerns surrounds the privacy and effectiveness of clouds computing frameworks for data protection. Results: There are still no clear regulation in Saudi Arabia specialized in legalizing cloud computing and specialty regulations in transferring data internationally and locally. Decision makers need to review the applicable law in Saudi Arabia that protect information in cloud computing. This should be from an international and a local view in order to identify all requirements surrounding this area. It is important to educate cloud computing users about their information value and rights before putting it in the cloud to avoid further legal complications, such as making an educational program to prevent giving personal information to a bank employee. Therefore, with many kinds of cloud computing services, it is important to have it covered by the law in all aspects.

Keywords: cloud computing, cyber crime, data protection, privacy

Procedia PDF Downloads 254
310 Diagnostics of Existing Steel Structures of Winter Sport Halls

Authors: Marcela Karmazínová, Jindrich Melcher, Lubomír Vítek, Petr Cikrle

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The paper deals with the diagnostics of steel roof structure of the winter sports stadiums built in 1970 year. The necessity of the diagnostics has been given by the requirement to the evaluation design of this structure, which has been caused by the new situation in the field of the loadings given by the validity of the European Standards in the Czech Republic from 2010 year. Due to these changes in the normative rules, in practice, existing structures are gradually subjected to the evaluation design and depending on its results to the strengthening or reconstruction, respectively. The steel roof is composed of plane truss main girders, purlins and bracings and the roof structure is supported by two arch main girders with the span of L=84 m. The in situ diagnostics of the roof structure was oriented to the following parts: (i) determination and evaluation of the actual material properties of used steel and (ii) verification of the actual dimensions of the structural members. For the solution, the non-destructive methods have been used for in situ measurement. For the indicative determination of steel strengths the modified method based on the determination of Rockwell’s hardness has been used. For the verification of the member’s dimensions (thickness of hollow sections) the ultrasound method has been used. This paper presents the results obtained using these testing methods and their evaluation, from the viewpoint of the usage for the subsequent static assessment and design evaluation of the existing structure. For the comparison, the examples of the similar evaluations realized for steel structures of the stadiums in Olomouc and Jihlava cities are briefly illustrated, too.

Keywords: actual dimensions, destructive methods, diagnostics, existing steel structure, indirect non-destructive methods, Rockwel’s hardness, sport hall, steel strength, ultrasound method.

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309 Prevalence of Barodontalgia among Aircrews Working in Kingdom of Saudi Arabia and Knowledge of Dental Interns about This Phenomena

Authors: Ali Saleh Al-Rafedah, Ahmed Mohammed Al-Quthami, Tariq Jalal Al-Ashawi, Talal Nasser Motar Al-Enez

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Introduction: Barodontalgia is essentially dental pain provoked by changes in atmospheric pressure which usually disappear when the affected person reaches normal pressure zone. Barodontalgia has been recognized as a potential cause of aircrew-member vertigo and sudden incapacitation, which could jeopardize the safety of flight. Objective: The current study aimed to investigate the incidence of this phenomena among aircrews in Kingdom of Saudi Arabia. It also aimed to assess the knowledge of dental interns toward this phenomena. Material and Method: A 120 questionnaire consists of 17 questions were distributed to different of Aircrews working in commercial and governmental centers in different areas of KSA. Another questionnaire also distributed to 240 interns in different institutes in KSA. Results: Out of 120 questionnaire distributed to aircrews, 48 has been returned back (40%) and the participants were mainly pilots. The results showed that about 33% of the participants had this pain at least once during flying and the incidence of this pain was not associated with any age group. Most of the pain experience were during descending and at altitude between 10.000-20.000 feet (63%). The pain completely relieved after landing in most of the cases. Regarding pain scores, the majority of the participants reported moderate scores of severity (%65) and about 85% of them had visited the physician or dentist to investigate the existing oral problem. Among dental interns in KSA, our finding indicated lack of knowledge regarding this phenomena since only 23 % of the participants have an idea about this phenomena. Conclusion and recommendation: The incidence of Barodontalgia among aircrews in Saudi Arabia is considerably high and further studies should be carried out for better understanding of this phenomena. Significant lack of knowledge among dental interns about the Barodontalgia has been highlighted and inclusion of it in the teaching of clinical and preclinical curriculum is recommended.

Keywords: Barodontalgia/dental, atmospheric pressure, incapacitation, Saudi Arabia

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308 IL-33 Production in Murine Macrophages via PGE2-E Prostanoid Receptor 2/4 Signaling

Authors: Sachin K. Samuchiwal, Barbara Balestrieri, Amanda Paskavitz, Hannah Raff, Joshua A. Boyce

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IL-33, a recently discovered member of the IL-1 cytokine family, binds to the TLR/IL1R super family receptor ST2 and induces type 2 immune responses. IL-33 is constitutively expressed in structural cells at barrier sites such as skin, lung, and intestine, and also inducibly expressed by hematopoietic cells including macrophages. Stimulation of macrophages by Lipopolysaccharide (LPS) can induce de novo IL-33 expression, and also causes the production of prostaglandin-E2 (PGE2) via cyclooxygenase (COX)-2 and microsomal PGE2 synthase-1 (mPGES-1). Because PGE2 can regulate macrophage functions through both autocrine and paracrine mechanisms, the potential interplay of endogenous PGE2 on IL-33 production was explored. Bone-marrow derived murine macrophages (bmMF) that lack either mPGES-1 or EP2 receptor expression were stimulated with LPS in the absence or presence of exogenous PGE2 along with pharmacological agonists and antagonists. The study results demonstrate that endogenous PGE2 markedly enhances LPS-induced IL-33 production by bmMFs via EP2 receptors. Moreover, exogenous PGE2 can amplify LPS-induced IL-33 expression dominantly by EP2 and partly by EP4 receptors by a pathway involving cAMP and exchange protein activated by cAMP (EPAC), but not protein kinase A (PKA). Though both IL-33 production and PGE2 generation in response to LPS require activation of both p38 MAPK and NF-κB, PGE2 did not influence this activation. In conclusion, it is demonstrated that endogenous PGE2 signaling through EP2 and EP4 receptors is a prerequisite for LPS-induced IL-33 production in bmMFs and the underlying cAMP mediated pathway involves EPAC. Since IL-33 is a critical pro-inflammatory cytokine in various pathological disorders, this PGE2-EP2/EP4-cAMP mediated pathway can be exploited to intervene in IL-33 driven pathologies.

Keywords: bone marrow macrophages, EPAC, IL-33, PGE2

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307 Gender Inequality in Pakistan: A Study of Economic Inequality Keeping in View the Gender Biased Societal Set up and Patriarchal Mind Set

Authors: Humera Malik

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Gender inequality, as a societal issue, is prevalent in all spheres of life in Pakistan. It is world-wide understood that gender equality is a basic right of every human being as well as the source of development and prosperity for the whole country. In fact, many countries endeavor to ensure equal opportunities for men and women which will, in turn, help to attain sustainable growth in every field. Most of the women in Pakistan live their life under the societal pressure which is exerted by centuries old traditions. This archaic setup restricts women to stay at home because their survival is conditional to their total subjugation to the male member of the family. This patriarchal structure confers men the right to deal women as their property. It is not wrong to say that women endure severe discrimination in their whole life. No doubt, women are confronted with multifaceted discrimination in the field of education, health, politics, social status, etc. The main theme of this research is to ascertain the present condition of gender inequality in the field of economy in Pakistan. Pakistan’s poor ranking in Global Gender Gap Index, 2016 clearly depicts that women are deprived of fundamental rights as well as equal opportunities of development. This very state of affairs depicts the real picture of government’s commitment to women empowerment and gender equality. The nature of this research is descriptive which helps to determine the status of women in Pakistan on the basis of labour force participation, wage gap, estimated incomes, and ratio of high ranking positions secured by women. It is an endeavor to understand the reasons of economic inequality by following qualitative method of research. Moreover, few recommendations will be suggested to get rid of this issue.

Keywords: dismal, discrimination, feudal, patriarchal, wage gap

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306 Smart Kids Coacher: Model for Childhood Obesity in Thailand

Authors: Pornwipa Daoduong, Jairak Loysongkroa, Napaphan Viriyautsahakul, Wachira Pengjuntr

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Obesity is on of serious health problem in many countries including Thailand where the prevalence of childhood obesity has increased from 8.8 % in 2014 to 9.5 % in 2015 and 12.9 % in 2016. The Ministry of Public Health’s objective is to reduce prevalence of childhood Obesity to 10% or lower in 2017, by implementing the measure in relation to nutrition, physical activity (PA) and environment in 6,405 targeted school with proportion of school children with obesity is higher than 10 %. Smart Kids Coacher (SKC)” is a new innovative intervention created by Department of Health and consists of 252 regional and provincial officers. The SKC aims to train the super trainers about food and nutrition.PA and emotional control through implementing three learning activities including 1) Food for Fun is about Nutrition flag, Nutrition label, food portion and Nutrition surveillance; 2) Fun for Fit includes intermediated- and advanced level workouts within 60 minutes such as kangaroo dance, Chair stretching; and 3) Control emotional is about to prevent probability of access to unhealthy food, to ensure for having meal in appropriate time, and to recruit peers and family member to increase awareness among target groups. Apart from providing SKC lesson for 3,828 officers at district level, a number of students (2,176) as role model are selected through implementing “Smart Kids Leader: (SKL)”.Consequently. The SKC lowers proportion of childhood obesity from 17% in 2012 to 12.9% in 2016. Further, the SKC coverage should be expanded to other setting. Policy maker should be aware of the important of reduction of the prevalence of childhood obesity, and it’s related risk. Network and Collaboration between stakeholders are essential as well as an improvement of holistic intervention and knowledge “NuPETHS” for kids in the future.

Keywords: childhood obesity, model, obesity, smart kids coacher

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305 Lateral-Torsional Buckling of Steel Girder Systems Braced by Solid Web Crossbeams

Authors: Ruoyang Tang, Jianguo Nie

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Lateral-torsional bracing members are critical to the stability of girder systems during the construction phase of steel-concrete composite bridges, and the interaction effect of multiple girders plays an essential role in the determination of buckling load. In this paper, an investigation is conducted on the lateral-torsional buckling behavior of the steel girder system which is composed of three or four I-shaped girders and braced by solid web crossbeams. The buckling load for such girder system is comprehensively analyzed and an analytical solution is developed for uniform pressure loading conditions. Furthermore, post-buckling analysis including initial geometric imperfections is performed and parametric studies in terms of bracing density, stiffness ratio as well as the number and spacing of girders are presented in order to find the optimal bracing plans for an arbitrary girder layout. The theoretical solution of critical load on account of local buckling mode shows good agreement with the numerical results in eigenvalue analysis. In addition, parametric analysis results show that both bracing density and stiffness ratio have a significant impact on the initial stiffness, global stability and failure mode of such girder system. Taking into consideration the effect of initial geometric imperfections, an increase in bracing density between adjacent girders can effectively improve the bearing capacity of the structure, and higher beam-girder stiffness ratio can result in a more ductile failure mode.

Keywords: bracing member, construction stage, lateral-torsional buckling, steel girder system

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304 Youth Branches of the Ruling Political Party as an Intersection Point: An Examination in Context of Capital Type

Authors: Merve Ak Efe

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Youth branches in Turkey are one of the sub-fields where political ideologies are intersected with daily life practices. When the youth branches are examined within the framework of daily life practices, a social area can be defined where many types of capital turn into gains. The relationship between politics and capital is not only financial but can also be observed in the form of social, cultural, or emotional capital. This paper examines the political mobilization of young people who are members of the Youth Branch of the Justice and Development Party. The reason why JDP (Adalet ve Kalkınma Partisi) was chosen is that they have been the ruling party for twenty years, and there is a considerable number of young members within the party. Since Bayrampaşa is a district where JDP is politically active, This study is based on Bayrampaşa youth branches. The study examines how young people who are members of the party are mobilized and the everyday life practices and emotions underlying this mobilization. The data was collected through in-depth interviews with 13 young people, and the participant observation method was applied at the weekly meetings of the Justice and Development Party Bayrampaşa Youth Branch. Youth Branches represent a political space in which emotions turn into action for the young people who are involved in the party. During the field study at the micro level, it has been observed that the Bayrampaşa JDP Youth Branch hosted a transformation that incorporates political and social practices into modern tactics. One of the other results shows that being a member of youth branches causes a significant rise in social capital for young people. On the other hand, for the members with low cultural capital, there is an increase in social capital; however, an increase in cultural capital is not prominent.

Keywords: political mobilization, everyday practices, emotional capital, social capital, cultural capital

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303 Fieldwork on the Way That Greeks View the Migration under the 'Veil of Ignorance'

Authors: Nikoletta G. Karytsioti

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The European Union’s function and effectiveness are still an issue that minds, bringing about division even in the member-states interior. Recently, more serious issues have been added in the Union’s malfunction, which affects not only the Union’s function but also their residents’ safety. One of these issues is the migration crisis, which frustrates the European Union’s balances and the stability. The present paper’s aim to frame and interpret the Greek public opinion in basic migration matters, throughout the political philosophy and specifically via John Rawls ‘Theory of Justice’. The theory is deployed to examine if it may be used in a practical way, on a tangible issue and in a specific area. In order to obtain a real frame of the public opinion about the matter of migration, a questionnaire was addressed to Greek people. The sample was chosen for three main reasons: a) Greeks are experienced in the migration as they had migrated in the past, b) many young people migrated the recent years after the debt crisis, c) Greece is a reception state. Being based in the Theory of Justice and specifically in the ‘veil of ignorance’, is tried to overcome the obstacles of human nature’s subjectivity, while examining the variations in the responses per social group. The questionnaire will have demographic questions and special interest questions, related with the crisis, before and after ‘the veil of ignorance’. The paper’s originality comes from the fact that it is the first time that a philosophical theory is used to examine the migration issue in a practical manner. The main goals of the paper are three: - To examine the differences/similarities in the responses before and after the veil of ignorance, - to reveal opinions on migration crisis from E.U. citizens and - to confirm or not the practical usefulness of the Political Philosophy as a highlighting tool

Keywords: European Union, immigrants, migration crisis, political philosophy, theory of justice, veil of ignorance

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302 The Conception of Implementation of Vision for European Forensic Science 2020 in Lithuania

Authors: Eglė Bilevičiūtė, Vidmantas Egidijus Kurapka, Snieguolė Matulienė, Sigutė Stankevičiūtė

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The Council of European Union (EU Council) has stressed on several occasions the need for a concerted, comprehensive and effective solution to delinquency problems in EU communities. In the context of establishing a European Forensic Science Area and the development of forensic science infrastructure in Europe, EU Council believes that forensic science can significantly contribute to the efficiency of law enforcement, crime prevention and combating crimes. Lithuanian scientists have consolidated to implement a project named “Conception of the vision for European Forensic Science 2020 implementation in Lithuania” (the project is funded for the period of 1 March 2014 - 31 December 2016) with the objective to create a conception of implementation of the vision for European Forensic Science 2020 in Lithuania by 1) evaluating the current status of Lithuania’s forensic system and opportunities for its improvement; 2) analysing achievements and knowledge in investigation of crimes listed in conclusions of EU Council on the vision for European Forensic Science 2020 including creation of a European Forensic Science Area and the development of forensic science infrastructure in Europe: trafficking in human beings, organised crime and terrorism; 3) analysing conceptions of criminalistics, which differ in different EU member states due to the variety of forensic schools, and finding means for their harmonization. Apart from the conception of implementation of the vision for European Forensic Science 2020 in Lithuania, the project is expected to suggest provisions that will be relevant to other EU countries as well. Consequently, the presented conception of implementation of vision for European Forensic Science 2020 in Lithuania could initiate a project for a common vision of European Forensic Science and contribute to the development of the EU as an area of freedom, security and justice. The article presents main ideas of the project of the conception of the vision for European Forensic Science 2020 of EU Council and analyses its legal background, as well as prospects of and challenges for its implementation in Lithuania and the EU.

Keywords: EUROVIFOR, standardization, vision for European Forensic Science 2020, Lithuania

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301 Deubiquitinase USP35 Regulates Mitosis Progression by Blocking CDH1-Mediated Degradation of Aurora B.

Authors: Jinyoung Park, Eun Joo Song

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Introduction: Deubiquitinating enzymes (DUBs) are proteases that cleave ubiquitin or ubiquitin-like modifications on substrates. Deubiquitination could regulate cellular physiology, such as signal transduction, DNA damage and repair, and cell cycle progression. Although more than 100 DUBs are encoded in the human and the importance of DUBs has been realized, the functions of most DUBs are unknown. This study aims to identify the molecular mechanism by which deubiquitinating enzyme USP35 regulates cell cycle progression for the first time. Methods: USP35 RNAi was mainly used to identify the function of USP35 in cell cycle progression. To find substrates of USP35, we analyzed protein-protein interaction using LC-MS. Several biological methods, such as ubiquitination assay, cell synchronization, immunofluorescence, and immunoprecipitation assay were used to investigate the exact mechanism by which USP35 affects successful completion of mitosis. Results: USP35 knockdown caused not only reduction of mitotic cell number but also induction of mitotic cells with abnormal spindle formation. Actually, cell proliferation was decreased by USP35 knockdown. Interestingly, we found that loss of USP35 decreased the stability and expression of Aurora B, a member of chromosomal passenger complex (CPC), and the phosphorylation of its substrate. Indeed, USP35 interacted with Aurora B and deubiquitinated it. In addition, USP35 knockdown induced abnormal localization of Aurora B in mitotic cells. Finally, CDH1-mediated ubiquitination of Aurora B level was rescued by USP35 overexpression, but not inactive form of USP35, USP35 C450A. Discussion: Our findings suggest that USP35 regulates Aurora B-mediated mitotic spindle assembly and G2-M transition by blocking CDH1-induced degradation of Aurora B.

Keywords: USP35, HSP90, Aurora B, cell cycle progression

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300 The Preparation and Training of Expert Studio Reviewers

Authors: Diane M. Bender

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In design education, professional education is delivered in a studio, where students learn and understand their discipline. This learning methodology culminates in a final review, where students present their work before instructors and invited reviewers, known as jurors. These jurors are recognized experts who add a wide diversity of opinions in their feedback to students. This feedback can be provided in multiple formats, mainly a verbal critique of the work. To better understand how these expert reviewers prepare for a studio review, a survey was distributed to reviewers at a multi-disciplinary design school within the United States. Five design disciplines are involved in this case study: architecture, graphic design, industrial design, interior design, and landscape architecture. Respondents (n=122) provided information about if and how they received training on how to critique and participate in a final review. Common forms of training included mentorship, modeled behavior from other designers/past professors, workshops on critique from the instructing faculty prior to the crit session, and by being a practicing design professional. Respondents also gave feedback about how much the instructor provided course materials prior to the review in order to better prepare for student interaction. Finally, respondents indicated if they had interaction, and in what format, with students prior to the final review. Typical responses included participation in studio desk crits, a midterm jury member, meetings with students, and email or social media correspondence. While the focus of this study is the studio review, the findings are equally applicable to other disciplines. Suggestions will be provided on how to improve the preparation of guests in the learning process and how their interaction can positively influence student engagement.

Keywords: critique, design, education, evaluation, juror

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299 Structural Damage Detection Using Modal Data Employing Teaching Learning Based Optimization

Authors: Subhajit Das, Nirjhar Dhang

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Structural damage detection is a challenging work in the field of structural health monitoring (SHM). The damage detection methods mainly focused on the determination of the location and severity of the damage. Model updating is a well known method to locate and quantify the damage. In this method, an error function is defined in terms of difference between the signal measured from ‘experiment’ and signal obtained from undamaged finite element model. This error function is minimised with a proper algorithm, and the finite element model is updated accordingly to match the measured response. Thus, the damage location and severity can be identified from the updated model. In this paper, an error function is defined in terms of modal data viz. frequencies and modal assurance criteria (MAC). MAC is derived from Eigen vectors. This error function is minimized by teaching-learning-based optimization (TLBO) algorithm, and the finite element model is updated accordingly to locate and quantify the damage. Damage is introduced in the model by reduction of stiffness of the structural member. The ‘experimental’ data is simulated by the finite element modelling. The error due to experimental measurement is introduced in the synthetic ‘experimental’ data by adding random noise, which follows Gaussian distribution. The efficiency and robustness of this method are explained through three examples e.g., one truss, one beam and one frame problem. The result shows that TLBO algorithm is efficient to detect the damage location as well as the severity of damage using modal data.

Keywords: damage detection, finite element model updating, modal assurance criteria, structural health monitoring, teaching learning based optimization

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298 Islamic Banking: A New Trend towards the Development of Banking Law

Authors: Inese Tenberga

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Undoubtedly, the focus of the present capitalist system of finance has shifted from the concept of productivity of money to the ‘cult of money’, which is characterized by such notions as speculative activity, squander, self-profit, vested interest, etc. The author is certain that a civilized society cannot follow this economic path any longer and therefore suggests that one solution would be to integrate the Islamic financial model in the banking sector of the EU to overcome its economic vulnerability and structurally transform its economies or build resilience against shocks and crisis. The researcher analyses the Islamic financial model, which is providing the basis for the concept of non-productivity of money, and proposes to consider it as a new paradigm of economic thinking. The author argues that it seeks to establish a broad-based economic well-being with an optimum rate of economic growth, socio-economic justice, equitable distribution of income and wealth. Furthermore, the author analyses and proposes to use the experience of member states of the Islamic Development Bank for the formation of a new EU interest free banking. It is offered to create within the EU banking system a credit sector and investment sector respectively. As a part of the latter, it is recommended to separate investment banks specializing in speculative investments and non­speculative investment banks. Meanwhile, understanding of the idea of Islamic banking exclusively from the perspective of the manner of yielding profit that differs from credit banking, without considering the legal, social, ethical guidelines of Islam impedes to value objectively the advantages of this type of financial activities at the non-Islamic jurisdictions. However, the author comes to the conclusion the imperative of justice and virtue, which is inherent to all of us, exists regardless of religion. The author concludes that the global community should adopt the experience of the Muslim countries and focus on the Islamic banking model.

Keywords: credit sector, EU banking system, investment sector, Islamic banking

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297 Comparative Analysis of Data Gathering Protocols with Multiple Mobile Elements for Wireless Sensor Network

Authors: Bhat Geetalaxmi Jairam, D. V. Ashoka

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Wireless Sensor Networks are used in many applications to collect sensed data from different sources. Sensed data has to be delivered through sensors wireless interface using multi-hop communication towards the sink. The data collection in wireless sensor networks consumes energy. Energy consumption is the major constraints in WSN .Reducing the energy consumption while increasing the amount of generated data is a great challenge. In this paper, we have implemented two data gathering protocols with multiple mobile sinks/elements to collect data from sensor nodes. First, is Energy-Efficient Data Gathering with Tour Length-Constrained Mobile Elements in Wireless Sensor Networks (EEDG), in which mobile sinks uses vehicle routing protocol to collect data. Second is An Intelligent Agent-based Routing Structure for Mobile Sinks in WSNs (IAR), in which mobile sinks uses prim’s algorithm to collect data. Authors have implemented concepts which are common to both protocols like deployment of mobile sinks, generating visiting schedule, collecting data from the cluster member. Authors have compared the performance of both protocols by taking statistics based on performance parameters like Delay, Packet Drop, Packet Delivery Ratio, Energy Available, Control Overhead. Authors have concluded this paper by proving EEDG is more efficient than IAR protocol but with few limitations which include unaddressed issues likes Redundancy removal, Idle listening, Mobile Sink’s pause/wait state at the node. In future work, we plan to concentrate more on these limitations to avail a new energy efficient protocol which will help in improving the life time of the WSN.

Keywords: aggregation, consumption, data gathering, efficiency

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296 The Study of Self-Care Regarding to the Valuable Living in Thai Elderly

Authors: Pannathorn Chachvarat, Smarnjit Piromrun

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Aging is the reality for the future world. An urgent priority for the development of the elderlies’ quality living is needed. The promotion of quality the elderly to live longer in their dignity and being independence are essential. The objective of this descriptive research was to study the self-care regarding to the valuable living in Thai elderly. The randomized sample was 100 elderly who live in Muang district of Phayao province. The tools included 2 parts; 1) Personal data (gender, age, income, occupation, marital status, living condition and disease), and 2) the self-care regarding to the valuable living questionnaire consisted of 3 domains, physical (21items), spiritual (13 items) and social domain (12 items). The content validity tool was tested the IOC ranged between 0.60 – 1.00 and the reliability test, Cronbach Alpha was 0.82. The research found that; The most participants were female (60 %), Farmer (37%), and underlying disease (65 %). The range of age was 68 years. Overall of the self-care regarding to the valuable living of physical, spiritual and social were at the high level.The highest level of physical activities was self-taking bath twice a day (morning and evening), and slept at least 5-6 hours at night time.The highest level of spirit activities was a good member of the family, contributions to persons in family, good emotion. Additionally were enjoyable, accepting changes in the body such as the dry skin and the blurred vision, accepting the roles and duties in taking care of house and grandchildren, selecting the applicable activities and practice according to religious Buddhateachingfor the happiness and meditated life.The highest of the social activities were the good relationship between other elderlies and family members, happy to help social activities as of their capacity, and being happy to help other people who have problems.

Keywords: self-care, valuable living, elderly, Thai

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295 The History of Chartered Certified Accountants: The Case of Tunisia

Authors: Mariam Dammak, Yosra Makni Fourati, Rania Mnejja

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This paper aims to highlight the conditions and the context of the birth and the implementation of the Chartered Certified Accountants in Tunisian universities. For this purpose, we present an historical overview of the establishment of institutions that started the courses of Chartered accounting, including the Institute of Higher Commercial Studies (IHEC) of Carthage, the Higher Institute of Management (ISG) of Tunis, the Faculty of Economics and Management (FSEG) of Sfax and later the Higher Institute of Accounting and Administration of Enterprises (ISCAE) of Tunis. Then, it would be relevant to examine the changes, carried out by the Tunisian government, of the regulations in force relating to this academic path, from its birth during the 1970s until nowadays. We conducted a documentary study (archival documents, official documents, etc.) accompanied by semi-structured interviews with key actors (accountants, academics, officials of the Ministry of Higher Education) who marked the history of the studies of Tunisian charted accounting. Addressing this research question in Tunisia may contribute to the literature in three ways. First, previous researches dealing with the history of charted accounting-education are scared. Second, this paper allows us to understand the circumstances and context of the birth and teaching of accounting in Tunisia. Eventually, it helps to position the accounting curriculum in relation to international requirements. In fact, the training of accountants is closely related to the practice of the profession, regulated by the Order of Chartered Accountants in Tunisia (OECT). This Order is a member of the International Federation of Accountants (IFAC), since its creation in the 80s, has obligations to align with international requirements, particularly those relating to higher education, set up in 2005 and updated in 2015 (International Standard Education: IES).

Keywords: accounting history, chartered certified accountants, higher accounting education, Tunisian context

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294 Optimization of Digestive Conditions of Opuntia ficus-indica var. Saboten using Food-Grade Enzymes

Authors: Byung Wook Yang, Sae Kyul Kim, Seung Il Ahn, Jae Hee Choi, Heejung Jung, Yejin Choi, Byung Yong Kim, Young Tae Hahm

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Opuntia ficus-indica is a member of the Cactaceae family that is widely grown in all the semiarid countries throughout the world. Opuntia ficus-indica var. Saboten (OFS), commonly known as prickly pear cactus, is commercially cultivated as a dietary foodstuffs and medicinal stuffs in Jeju Island, Korea. Owing to high viscosity of OFS’ pad, its application to the commercial field has been limited. When the low viscosity of OFS’s pad is obtained, it is useful for the manufacture of healthy food in the related field. This study was performed to obtain the optimal digestion conditions of food-grade enzymes (Pectinex, Viscozyme and Celluclast) with the powder of OFS stem. And also, the contents of water-soluble dietary fiber (WSDF) of the dried powder prepared by the extraction of OFS stem were monitored and optimized using the response surface methodology (RSM), which included 20 experimental points with 3 replicates for two independent variables (fermentation temperature and time). A central composite design was used to monitor the effect of fermentation temperature (30-90 °C, X1) and fermentation time (1-10h, X2) on dependent variables, such as viscosity (Y1), water-soluble dietary fiber (Y2) and dietary fiber yield (Y3). Estimated maximum values at predicted optimum conditions were in agreement with experimental values. Optimum temperature and duration were 50°C and 12 hours, respectively. Viscosity value reached 3.4 poise. Yield of water-soluble dietary fiber is determined in progress.

Keywords: Opuntia ficus-indica var. saboten, enzymatic fermentation, response surface methodology, water-soluble dietary fiber, viscosity

Procedia PDF Downloads 341
293 Antifungal Susceptibility of Saprolegnia parasitica Isolated from Rainbow Trout and Its Host Pathogen Interaction in Zebrafish Disease Model

Authors: Sangyeop Shin, D. C. M. Kulatunga, S. H. S. Dananjaya, Chamilani Nikapitiya, Jehee Lee, Mahanama De Zoysa

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Saprolegniasis is one of the most devastating fungal diseases in freshwater fish which is caused by species in the genus Saprolegnia including Saprolegnia parasitica. In this study, we isolated the strain of S. parasitica from diseased rainbow trout in Korea. Morphological and molecular based identification confirmed that isolated fungi belong to the member of S. parasitica, supported by its typical fungal features including cotton-like whitish mycelium, zoospores (primary and secondary) and phylogenetic analysis with internal transcribed spacer (ITS) region. Pathogenicity of isolated S. parasitica was developed in embryo, larvae, juvenile and adult zebrafish as a disease model. Up regulation of host genes encoding ZfTnf-α, Zfc-Rel, ZfIl-12, ZfLyz-c, Zfβ-def, and ZfHsp-70 was identified in zebrafish larvae after experimental challenge of S. parasitica showing the host immune responses against the S. parasitica. Survival of the juveniles upon fungal infection might be due to the increased immune protection in the host. Investigation of antifungal susceptibility of S. parasitica with natural lawsone (2-hydroxy-1,4-naphthoquinone) revealed the minimum inhibitory concentration (MIC) and percentage inhibition of radial growth (PIRG %) as 200 µg/mL and 31.8%, respectively. Lawsone was able to change the membrane permeability, and cause irreversible damage and disintegration to the cellular membranes of S. parasitica which might have effect on fungi growth inhibition. Moreover, the mycelium exposed to lawsone (MIC level) changed the transcriptional responses of S. parasitica genes. Overall results indicate that lawsone could be a potential and novel anti-S. parasitica agent for controlling S. parasitica infection.

Keywords: host-pathogen interactions, lawsone, rainbow trout, Saprolegnia parasitica, Saprolegniasis, zebrafish

Procedia PDF Downloads 247
292 Ultrafiltration Process Intensification for Municipal Wastewater Reuse: Water Quality, Optimization of Operating Conditions and Fouling Management

Authors: J. Yang, M. Monnot, T. Eljaddi, L. Simonian, L. Ercolei, P. Moulin

Abstract:

The application of membrane technology to wastewater treatment has expanded rapidly under increasing stringent legislation and environmental protection requirements. At the same time, the water resource is becoming precious, and water reuse has gained popularity. Particularly, ultrafiltration (UF) is a very promising technology for water reuse as it can retain organic matters, suspended solids, colloids, and microorganisms. Nevertheless, few studies dealing with operating optimization of UF as a tertiary treatment for water reuse on a semi-industrial scale appear in the literature. Therefore, this study aims to explore the permeate water quality and to optimize operating parameters (maximizing productivity and minimizing irreversible fouling) through the operation of a UF pilot plant under real conditions. The fully automatic semi-industrial UF pilot plant with periodic classic backwashes (CB) and air backwashes (AB) was set up to filtrate the secondary effluent of an urban wastewater treatment plant (WWTP) in France. In this plant, the secondary treatment consists of a conventional activated sludge process followed by a sedimentation tank. The UF process was thus defined as a tertiary treatment and was operated under constant flux. It is important to note that a combination of CB and chlorinated AB was used for better fouling management. The 200 kDa hollow fiber membrane was used in the UF module, with an initial permeability (for WWTP outlet water) of 600 L·m-2·h⁻¹·bar⁻¹ and a total filtration surface of 9 m². Fifteen filtration conditions with different fluxes, filtration times, and air backwash frequencies were operated for more than 40 hours of each to observe their hydraulic filtration performances. Through comparison, the best sustainable condition was flux at 60 L·h⁻¹·m⁻², filtration time at 60 min, and backwash frequency of 1 AB every 3 CBs. The optimized condition stands out from the others with > 92% water recovery rates, better irreversible fouling control, stable permeability variation, efficient backwash reversibility (80% for CB and 150% for AB), and no chemical washing occurrence in 40h’s filtration. For all tested conditions, the permeate water quality met the water reuse guidelines of the World Health Organization (WHO), French standards, and the regulation of the European Parliament adopted in May 2020, setting minimum requirements for water reuse in agriculture. In permeate: the total suspended solids, biochemical oxygen demand, and turbidity were decreased to < 2 mg·L-1, ≤ 10 mg·L⁻¹, < 0.5 NTU respectively; the Escherichia coli and Enterococci were > 5 log removal reduction, the other required microorganisms’ analysis were below the detection limits. Additionally, because of the COVID-19 pandemic, coronavirus SARS-CoV-2 was measured in raw wastewater of WWTP, UF feed, and UF permeate in November 2020. As a result, the raw wastewater was tested positive above the detection limit but below the quantification limit. Interestingly, the UF feed and UF permeate were tested negative to SARS-CoV-2 by these PCR assays. In summary, this work confirms the great interest in UF as intensified tertiary treatment for water reuse and gives operational indications for future industrial-scale production of reclaimed water.

Keywords: semi-industrial UF pilot plant, water reuse, fouling management, coronavirus

Procedia PDF Downloads 112
291 Influence of Structural Cracks on Transport Performance of Reinforced Concrete

Authors: V. A. Okenyi, K. Yang, P. A. M. Basheer

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Concrete structures in service are constantly under the influence of load. Microstructural cracks often develop in them and considering those in the marine environment; these microcracks often serve as a means for transportation of harmful fluids into the concrete. This paper studies the influence of flexural tensile stress that structural elements undergo on the transport properties of such concrete in the tensile zone of the structural member. Reinforced concrete beams of 1200mm ⨉ 230mm ⨉ 150mm in dimension in a four-point bending set up were subjected to various levels of the loading required to cause a microcrack width of 100µm. The use of Autoclam permeability tests, sorptivity tests as well as the Permit chloride ion migration tests were employed, and results showed that air permeability, sorptivity and water permeability all increased as the load increased in the concrete tensile zone. For air permeability, an increase in stress levels led to more permeability, and the addition of steel macrofibers had no significant effect until at 75% of stress level where it decreased air permeability. For sorptivity, there was no absorption into concrete when no load was added, but water sorptivity index was high at 75% stress levels and higher in steel fiber reinforced concrete (SFRC). Steel macrofibers produced more water permeability into the concrete at 75% stress level under the 100µm crack width considered while steel macrofibers helped in slightly reducing the migration of chloride into concrete by 8.8% reduction, compared to control samples at 75% stress level. It is clear from this research that load-induced cracking leads to an increase in fluid permeability into concrete and the effect of the addition of steel macrofiber to concrete for durability is not significant under 100µm crack width.

Keywords: durability, microcracks, SFRC, stress Level, transport properties

Procedia PDF Downloads 122
290 Structure and Power Struggle in Contemporary Nollywood: An Ethnographic Evaluation

Authors: Ezinne M. Igwe

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Statements of facts have been made about Nollywood, a segment of the Nigerian film industry that has in recent times become phenomenal due largely to its quantity of production and specific production style. In the face of recent transformations reshaping the industry, matters have been arising which have not been given due academic attention from an industry player perspective. While re-addressing such issues like structure, policy and informality, this study benefits from a new perspective – that of a community member adopting participant observation to research into a familiar culture. With data drawn from an extensive ethnographic study of the industry, this paper examines these matters with an emphasis on structure and the industry’s overall political economy. Drawing from discourses on the new and old Nollywood labels and other current matters arising within the industry such as the MOPICON bill redraft, corporate financing and possibilities of regeneration, this paper examines structure and power struggle within Nollywood. These are championing regenerative processes that bring about formalization, professionalism and the quest for a transnational presence, which have only been superficially evaluated. Focused essentially on Nollywood’s political economy, this study critically analyses the transforming face of an informal industry, the consistent quest for structure, quality and standard, and issues of corporate sponsorship as possible trends of regeneration. It evaluates them as indicators of regeneration, questioning the possibilities of their sustenance in an industry experiencing increased interactions with the formal economy and an influx of young professionals. With findings that make sustained regeneration both certain (due to increased formal economy interaction) and uncertain (due to the dysfunctionality of the society and its political system), it concludes that the transforming face of the industry suggests impending gentrification of the industry.

Keywords: formalisation, MOPICON, Nollywood, structure

Procedia PDF Downloads 276
289 Diffuse CO₂ Degassing to Study Blind Geothermal Systems: The Acoculco, Puebla (Mexico) Case Study

Authors: Mirna Guevara, Edgar Santoyo, Daniel Perez-Zarate, Erika Almirudis

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The Acoculco caldera located in Puebla (Mexico) has been preliminary identified as a blind hot-dry rock geothermal system. Two drilled wells suggest the existence of high temperatures >300°C and non-conventional tools are been applied to study this system. A comprehensive survey of soil-gas (CO₂) flux measurements (1,500 sites) was carried out during the dry seasons over almost two years (2015 and 2016). Isotopic analyses of δ¹³CCO₂ were performed to discriminate the origin source of the CO2 fluxes. The soil CO2 flux measurements were made in situ by the accumulation chamber method, whereas gas samples for δ13CCO2 were selectively collected from the accumulation chamber with evacuated gas vials via a septum. Two anomalous geothermal zones were identified as a result of these campaigns: Los Azufres (19°55'29.4'' N; 98°08'39.9'' W; 2,839 masl) and Alcaparrosa (19°55'20.6'' N; 98°08'38.3'' W; 2,845 masl). To elucidate the origin of the C in soil CO₂ fluxes, the isotopic signature of δ¹³C was used. Graphical Statistical Analysis (GSA) and a three end-member mixing diagram were used to corroborate the presence of distinctive statistical samples, and trends for the diffuse gas fluxes. Spatial and temporal distributions of the CO₂ fluxes were studied. High CO₂ emission rates up to 38,217 g/m2/d and 33,706 g/m2/d were measured for the Los Azufres and Alcaparrosa respectively; whereas the δ¹³C signatures showed values ranging from -3.4 to -5.5 o/oo for both zones, confirming their magmatic origin. This study has provided a valuable framework to set the direction of further exploration campaigns in the Acoculco caldera. Acknowledgements: The authors acknowledge the funding received from CeMIE-Geo P09 project (SENER-CONACyT).

Keywords: accumulation chamber method, carbon dioxide, diffusive degassing, geothermal exploration

Procedia PDF Downloads 261
288 Use of Waste Tire Rubber Alkali-Activated-Based Mortars in Repair of Concrete Structures

Authors: Mohammad Ebrahim Kianifar, Ehsan Ahmadi

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Reinforced concrete structures experience local defects such as cracks over their lifetime under various environmental loadings. Consequently, they are repaired by mortars to avoid detrimental effects such as corrosion of reinforcement, which in long-term may lead to strength loss of a member or collapse of structures. However, repaired structures may need multiple repairs due to changes in load distribution, and thus, lack of compatibility between mortar and substrate concrete. On the other hand, waste tire rubber alkali-activated (WTRAA)-based materials have very high potential to be used as repair mortars because of their ductility and flexibility, which may delay the failure of repair mortar and thus, provide sufficient compatibility. Hence, this work presents a pioneering study on suitability of WTRAA-based materials as mortars for the repair of concrete structures through an experimental program. To this end, WTRAA mortars with 15% aggregate replacement, alkali-activated (AA) mortars, and ordinary mortars are made to repair a number of concrete beams. The WTRAA mortars are composed of slag as base material, sodium hydroxide as an alkaline activator, and different gradations of waste tire rubber (fine and coarse gradations). Flexural tests are conducted on the concrete beams repaired by the ordinary, AA, and WTRAA mortars. It is found that, despite having lower compressive strength and modulus of elasticity, the WTRAA and AA mortars increase the flexural strength of the repaired beams, give compatible failures, and provide sufficient mortar-concrete interface bondings. The ordinary mortars, however, show incompatible failure modes. This study demonstrates the promising application of WTRAA mortars in the practical repairs of concrete structures.

Keywords: alkali-activated mortars, concrete repair, mortar compatibility, flexural strength, waste tire rubber

Procedia PDF Downloads 148
287 Components and Public Health Impact of Population Growth in the Arab World

Authors: Asharaf Abdul Salam, Ibrahim Elsegaey, Rshood Khraif, Abdullah AlMutairi, Ali Aldosari

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Arab World that comprises of 22 member states of Arab League undergoes rapid transition in demographic front - fertility, mortality and migration. A distinctive geographic region spread across West Asia and North East Africa unified by Arabic language shares common values and characteristics even though diverse in economic and political conditions. Demographic lag that characterizes Arab World is unique but the present trend of declining fertility combined with the existing relatively low mortality undergoes significant changes in its population size. The current research aimed at (i) assessing the growth of population, over a period of 3 decades, (ii) exploring the components and (iii) understanding the public health impact. Based on International Data Base (IDB) of US Census Bureau, for 3 time periods – 1992, 2002 and 2012; 21 countries of Arab World have been analyzed by dividing them into four geographic sectors namely Gulf Cooperation Council (GCC), West Asia, Maghreb and Nile Valley African Horn. Population of Arab World grew widely during the past both through natural growth and migration. Immigrations pronounced especially in the resource intensive GCC nations not only from East Asian and central African countries but also from resource thrifty Arab nations. Migrations within the Arab World as well as outside of the Arab World remark an interesting demographic phenomenon that requires further research. But the transformations on public health statistics – impact of demographic change – depict a new era in the Arab World.

Keywords: demographic change, public health statistics, net migration, natural growth, geographic sectors, fertility and mortality, life expectancy

Procedia PDF Downloads 533
286 Shear Strength of Reinforced Web Openings in Steel Beams

Authors: K. S. Sivakumaran, Bo Chen

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The floor beams of steel buildings, cold-formed steel floor joists, in particular, often require large web openings, which may affect their shear capacities. A cost effective way to mitigate the detrimental effects of such openings is to weld/fasten reinforcements. A difficulty associated with an experimental investigation to establish suitable reinforcement schemes for openings in shear zone is that moment always coexists with the shear, and thus, it is impossible to create pure shear state in experiments, resulting in moment influenced results. However, finite element analysis can be conveniently used to investigate the pure shear behaviour of webs including webs with reinforced opening. This paper presents that the details associated with the finite element analysis of thick/thin-plates (representing the web of hot-rolled steel beam, and the web of a cold-formed steel member) having a large reinforced openings. The study considered thin simply supported rectangular plates subjected to inplane shear loadings until failure (including post-buckling behaviour). The plate was modelled using geometrically non-linear quadrilateral shell elements, and non-linear stress-strain relationship based on experiments. Total Lagrangian (TL) with large displacement/small strain formulation was used for such analysis. The model also considered the initial geometric imperfections. This study considered three reinforcement schemes, namely, flat, lip, and angle reinforcements. This paper discusses the modelling considerations and presents the results associated with the various reinforcement schemes under consideration. The paper briefly compares the analysis results with the experimental results.

Keywords: cold-formed steel, finite element analysis, opening, reinforcement, shear resistance

Procedia PDF Downloads 282
285 Joubert Syndrome in Children as Multicentric Screening in Ten Different Places in World

Authors: Bajraktarevic Adnan, Djukic Branka, Sporisevic Lutvo, Krdzalic Zecevic Belma, Uzicanin Sajra, Hadzimuratovic Admir, Hadzimuratovic Hadzipasic Emina, Abduzaimovic Alisa, Kustric Amer, Suljevic Ismet, Serafi Ismail, Tahmiscija Indira, Khatib Hakam, Semic Jusufagic Aida, Haas Helmut, Vladicic Aleksandra, Aplenc Richard, Kadic Deovic Aida

Abstract:

Introduction: Joubert syndrome has an autosomal recessive pattern of inheritance. It is referred as the brain malfunctioning and caused due to the underdevelopment of the cerebellar vermis. Associated conditions involving the eye, the kidney, and ocular disease are well described. Aims: Research helps us better understand this diseases, Joubert syndrome and can lead to advances in diagnosis and treatment. Methods: Different several conditions have been described in which the molar tooth sign and characteristics of Joubert syndrome in ten different places in the world. Carrier testing and diagnosis are available if one of these gene mutations has been identified in an affected family member. Results: Authors have described eleven cases during twenty years of Joubert syndrome. It is a clinically and genetically heterogeneous group of disorders characterized by hypoplasia of the cerebellar vermis with the characteristic neuroradiologic molar tooth sign, and accompanying neurologic symptoms, including dysregulation of breathing pattern and developmental delay. We made confirmation of diagnosis in twin sisters with Joubert syndrome with renal anomalies. Ocular symptoms have existed in seven cases (63.64%) from total eleven. Eleven cases were different sex, five boys (45.45%) and six girls (54.44%). Conclusions: Joubert syndrome is inherited as an autosomal recessive genetic disorder with several features of the disease.

Keywords: Joubert syndrome, cerebellooculorenal syndrome, autosomal recessive genetic disorder (ARGD), children

Procedia PDF Downloads 276
284 The Opportunities and Challenges of Adopting International Financial Reporting Standards in Saudi Capital Market

Authors: Abdullah Almulhim

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The International Accounting Standards Board (IASB) was established in 2001 to develop International Financial Reporting Standards (IFRS) that bring transparency, accountability, and efficiency to financial markets around the world. In addition, the IFRS provide a unified accounting language, which is especially important in the era of globalization. However, the establishment of a single set of high-quality international accounting standards is a matter of growing importance, as participants in the increasingly integrated world capital market demand comparability and transparency of financial reporting worldwide. Saudi Arabia became the 149th member of the World Trade Organization (WTO) on 11 December 2005, which has increased the need to convert to IFRS. Currently, the Saudi Arabian Monetary Authority (SAMA) requires banks and insurance companies in Saudi Arabia to report under IFRS Standards. However, until the end of 2016, SOCPA standards were applied to all other companies, listed and unlisted. From 2017, listed Saudi companies would be required to report under IFRS Standards as adopted by SOCPA effective 2017. This paper is to investigate the expected benefits gained and highlight the challenges faced by adopting IFRS by the listed companies in the Saudi Stock Exchange. Questionnaires were used as the main method of data collection. They were distributed to listed companies in the Saudi Capital Market. Data obtained through the questionnaires have been imported into SPSS statistical software for analysis. The expected results of this study will show the benefits of adopting IFRS by Saudi Listed Companies. However, this study will investigate the challenges faced by adopting IFRS by the listed companies in the Saudi Arabian Stock Market. Findings will be discussed later upon completion of initial analysis.

Keywords: challenges, IAS, IFRS, opportunities, Saudi, SOCPA

Procedia PDF Downloads 243