Search results for: no observed adverse effect level
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 30766

Search results for: no observed adverse effect level

24976 The Effect of Accounting Conservatism on Cost of Capital: A Quantile Regression Approach for MENA Countries

Authors: Maha Zouaoui Khalifa, Hakim Ben Othman, Hussaney Khaled

Abstract:

Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

Procedia PDF Downloads 359
24975 A Study on 5-11 Year-Old Children's Level of Knowledge about Personal Safety and Protection from Social Dangers

Authors: Özden Kuşcu, Yağmur Kuşcu, Zeynep Çetintaş, S. Sunay Yildirim Doğru

Abstract:

The purpose of this work is to evaluate the effect of the subjects “personal safety” and “protection from dangers” included in primary school curriculum on the students’ levels of knowledge about safety and protection from social dangers. The study group included 469 students between 5–11 years old with 231 preschoolers and 238 primary school students and their parents and teachers. Instruments used to collect data were “Personal Safety Interview Form” for children, “Parent Interview Form” and “Teacher Interview Form”. Forms included 15 open-ended questions about personal safety. The researchers collected the research data through one-on-one interviews with children. Results of the study revealed that preschoolers and 1st, 2nd, and 3rd graders did not know their home addresses and telephone numbers and their families were not aware of that. The study also showed that those who had this information were unsure as to who to share this information with. Accordingly, more should be done to increase the levels of knowledge of preschoolers and 1st, 2nd, and 3rd graders about personal safety and protection from dangers.

Keywords: security, social danger, elementary school, preschool

Procedia PDF Downloads 461
24974 Primer Design for the Detection of Secondary Metabolite Biosynthetic Pathways in Metagenomic Data

Authors: Jeisson Alejandro Triana, Maria Fernanda Quiceno Vallejo, Patricia del Portillo, Juan Manuel Anzola

Abstract:

Most of the known antimicrobials so far discovered are secondary metabolites. The potential for new natural products of this category increases as new microbial genomes and metagenomes are being sequenced. Despite the advances, there is no systematic way to interrogate metagenomic clones for their potential to contain clusters of genes related to these pathways. Here we analyzed 52 biosynthetic pathways from the AntiSMASH database at the protein domain level in order to identify domains of high specificity and sensitivity with respect to specific biosynthetic pathways. These domains turned out to have various degrees of divergence at the DNA level. We propose PCR assays targetting such domains in-silico and corroborated one by Sanger sequencing.

Keywords: bioinformatic, anti smash, antibiotics, secondary metabolites, natural products, protein domains

Procedia PDF Downloads 185
24973 Analysis of the Impact of NVivo and EndNote on Academic Research Productivity

Authors: Sujit K. Basak

Abstract:

The aim of this paper is to analyze the impact of literature review software on researchers. The aim of this study was achieved by analyzing models in terms of perceived usefulness, perceived ease of use, and acceptance level. Collected data was analyzed using WarpPLS 4.0 software. This study used two theoretical frameworks namely Technology Acceptance Model and the Training Needs Assessment Model. The study was experimental and was conducted at a public university in South Africa. The results of the study showed that acceptance level has a high impact on research workload and productivity followed by perceived usefulness and perceived ease of use.

Keywords: technology acceptance model, training needs assessment model, literature review software, research productivity

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24972 The Significant Effect of Wudu’ and Zikr in the Controlling of Emotional Pressure Using Biofeedback Emwave Technique

Authors: Mohd Anuar Awang Idris, Muhammad Nubli Abdul Wahab, Nora Yusma Mohamed Yusoff

Abstract:

Wudu’ (Ablution) and Zikr are amongst some of the spiritual tools which may help an individual control his mind, emotion and attitude. These tools are deemed to be able to deliver a positive impact on an individual’s psychophysiology. The main objective of this research is to determine the effects of Wudu’ (Ablution) and Zikr therapy using the biofeedback emWave application and technology. For this research, 13 students were selected as samples from the students’ representative body at the University Tenaga National, Malaysia. The DASS (Depression Anxiety Stress Scale) questionnaire was used to help with the assessment and measurement of each student’s ability in controlling his or her emotions before and after the therapies. The biofeedback emWave technology was utilized to monitor the student’s psychophysiology level. In addition, the data obtained from the Heart rate variability (HRV) test have also been used to affirm that Wudu’ and Zikr had had significant impacts on the student’s success in controlling his or her emotional pressure.

Keywords: biofeedback EmWave, emotion, psychophysiology, wudu’, zikr

Procedia PDF Downloads 209
24971 Texturing of Tool Insert Using Femtosecond Laser

Authors: Ashfaq Khan, Aftab Khan, Mushtaq Khan, Sarem Sattar, Mohammad A Sheikh, Lin Li

Abstract:

Chip removal processes are one of key processes of the manufacturing industry where chip removal is conducted by tool inserts of exceptionally hard materials. Tungsten carbide has been extensively used as tool insert for machining processes involving chip removal processes. These hard materials are generally fabricated by single step sintering process as further modification after fabrication in these materials cannot be done easily. Advances in tool surface modification have revealed that advantages such as improved tribological properties and extended tool life can be harnessed from the same tool by texturing the tool rake surface. Moreover, it has been observed that the shape and location of the texture also influences the behavior. Although texturing offers plentiful advantages the challenge lies in the generation of textures on the tool surface. Extremely hard material such as diamond is required to process tungsten carbide. Laser is unique processing tool that does not have a physical contact with the material and thus does not wear. In this research the potential of utilizing laser for texturing of tungsten carbide to develop custom features would be studied. A parametric study of texturing of Tungsten Carbide with a femtosecond laser would be conducted to investigate the process parameters and establish the feasible processing window. The effect of fluence, scan speed and number of repetition would be viewed in detail. Moreover, the mechanism for the generation of features would also be reviewed.

Keywords: laser, texturing, femtosecond, tungsten carbide

Procedia PDF Downloads 663
24970 Response Surface Modeling of Lactic Acid Extraction by Emulsion Liquid Membrane: Box-Behnken Experimental Design

Authors: A. Thakur, P. S. Panesar, M. S. Saini

Abstract:

Extraction of lactic acid by emulsion liquid membrane technology (ELM) using n-trioctyl amine (TOA) in n-heptane as carrier within the organic membrane along with sodium carbonate as acceptor phase was optimized by using response surface methodology (RSM). A three level Box-Behnken design was employed for experimental design, analysis of the results and to depict the combined effect of five independent variables, vizlactic acid concentration in aqueous phase (cl), sodium carbonate concentration in stripping phase (cs), carrier concentration in membrane phase (ψ), treat ratio (φ), and batch extraction time (τ) with equal volume of organic and external aqueous phase on lactic acid extraction efficiency. The maximum lactic acid extraction efficiency (ηext) of 98.21%from aqueous phase in a batch reactor using ELM was found at the optimized values for test variables, cl, cs,, ψ, φ and τ as 0.06 [M], 0.18 [M], 4.72 (%,v/v), 1.98 (v/v) and 13.36 min respectively.

Keywords: emulsion liquid membrane, extraction, lactic acid, n-trioctylamine, response surface methodology

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24969 Multi-Level Security Measures in Cloud Computing

Authors: Shobha G. Ranjan

Abstract:

Cloud computing is an emerging, on-demand and internet- based technology. Varieties of services like, software, hardware, data storage and infrastructure can be shared though the cloud computing. This technology is highly reliable, cost effective and scalable in nature. It is a must only the authorized users should access these services. Further the time granted to access these services should be taken into account for proper accounting purpose. Currently many organizations do the security measures in many different ways to provide the best cloud infrastructure to their clients, but that’s not the limitation. This paper presents the multi-level security measure technique which is in accordance with the OSI model. In this paper, details of proposed multilevel security measures technique are presented along with the architecture, activities, algorithms and probability of success in breaking authentication.

Keywords: cloud computing, cloud security, integrity, multi-tenancy, security

Procedia PDF Downloads 504
24968 Numerical Study of Jet Impingement Heat Transfer

Authors: A. M. Tiara, Sudipto Chakraborty, S. K. Pal

Abstract:

Impinging jets and their different configurations are important from the viewpoint of the fluid flow characteristics and their influence on heat transfer from metal surfaces due to their complex flow characteristics. Such flow characteristics results in highly variable heat transfer from the surface, resulting in varying cooling rates which affects the mechanical properties including hardness and strength. The overall objective of the current research is to conduct a fundamental investigation of the heat transfer mechanisms for an impinging coolant jet. Numerical simulation of the cooling process gives a detailed analysis of the different parameters involved even though employing Computational Fluid Dynamics (CFD) to simulate the real time process, being a relatively new research area, poses many challenges. The heat transfer mechanism in the current research is actuated by jet cooling. The computational tool used in the ongoing research for simulation of the cooling process is ANSYS Workbench software. The temperature and heat flux distribution along the steel strip with the effect of various flow parameters on the heat transfer rate can be observed in addition to determination of the jet impingement patterns, which is the major aim of the present analysis. Modelling both jet and air atomized cooling techniques using CFD methodology and validating with those obtained experimentally- including trial and error with different models and comparison of cooling rates from both the techniques have been included in this work. Finally some concluding remarks are made that identify some gaps in the available literature that have influenced the path of the current investigation.

Keywords: CFD, heat transfer, impinging jets, numerical simulation

Procedia PDF Downloads 240
24967 Polymer Patterning by Dip Pen Nanolithography

Authors: Ayse Cagil Kandemir, Derya Erdem, Markus Niederberger, Ralph Spolenak

Abstract:

Dip Pen nanolithography (DPN), which is a tip based method, serves a novel approach to produce nano and micro-scaled patterns due to its high resolution and pattern flexibility. It is introduced as a new constructive scanning probe lithography (SPL) technique. DPN delivers materials in the form of an ink by using the tip of a cantilever as pen and substrate as paper in order to form surface architectures. First studies rely on delivery of small organic molecules on gold substrate in ambient conditions. As time passes different inks such as; polymers, colloidal particles, oligonucleotides, metallic salts were examined on a variety of surfaces. Discovery of DPN also enabled patterning with multiple inks by using multiple cantilevers for the first time in SPL history. Specifically, polymer inks, which constitute a flexible matrix for various materials, can have a potential in MEMS, NEMS and drug delivery applications. In our study, it is aimed to construct polymer patterns using DPN by studying wetting behavior of polymer on semiconductor, metal and polymer surfaces. The optimum viscosity range of polymer and effect of environmental conditions such as humidity and temperature are examined. It is observed that there is an inverse relation with ink viscosity and depletion time. This study also yields the optimal writing conditions to produce consistent patterns with DPN. It is shown that written dot sizes increase with dwell time, indicating that the examined writing conditions yield repeatable patterns.

Keywords: dip pen nanolithography, polymer, surface patterning, surface science

Procedia PDF Downloads 398
24966 The Quality of Food and Drink Product Labels Translation from Indonesian into English

Authors: Rudi Hartono, Bambang Purwanto

Abstract:

The translation quality of food and drink labels from Indonesian into English is poor because the translation is not accurate, less natural, and difficult to read. The label translation can be found in some cans packages of food and drink products produced and marketed by several companies in Indonesia. If this problem is left unchecked, it will lead to a misunderstanding on the translation results and make consumers confused. This study was conducted to analyze the translation errors on food and drink products labels and formulate the solution for the better translation quality. The research design was the evaluation research with a holistic criticism approach. The data used were words, phrases, and sentences translated from Indonesian to English language printed on food and drink product labels. The data were processed by using Interactive Model Analysis that carried out three main steps: collecting, classifying, and verifying data. Furthermore, the data were analyzed by using content analysis to view the accuracy, naturalness, and readability of translation. The results showed that the translation quality of food and drink product labels from Indonesian to English has the level of accuracy (60%), level of naturalness (50%), and level readability (60%). This fact needs a help to create an effective strategy for translating food and drink product labels later.

Keywords: translation quality, food and drink product labels, a holistic criticism approach, interactive model, content analysis

Procedia PDF Downloads 380
24965 Molecular Characterization, Host Plant Resistance and Epidemiology of Bean Common Mosaic Virus Infecting Cowpea (Vigna unguiculata L. Walp)

Authors: N. Manjunatha, K. T. Rangswamy, N. Nagaraju, H. A. Prameela, P. Rudraswamy, M. Krishnareddy

Abstract:

The identification of virus in cowpea especially potyviruses is confusing. Even though there are several studies on viruses causing diseases in cowpea, difficult to distinguish based on symptoms and serological detection. The differentiation of potyviruses considering as a constraint, the present study is initiated for molecular characterization, host plant resistance and epidemiology of the BCMV infecting cowpea. The etiological agent causing cowpea mosaic was identified as Bean Common Mosaic Virus (BCMV) on the basis of RT-PCR and electron microscopy. An approximately 750bp PCR product corresponding to coat protein (CP) region of the virus and the presence of long flexuous filamentous particles measuring about 952 nm in size typical to genus potyvirus were observed under electron microscope. The characterized virus isolate genome had 10054 nucleotides, excluding the 3’ terminal poly (A) tail. Comparison of polyprotein of the virus with other potyviruses showed similar genome organization with 9 cleavage sites resulted in 10 functional proteins. The pairwise sequence comparison of individual genes, P1 showed most divergent, but CP gene was less divergent at nucleotide and amino acid level. A phylogenetic tree constructed based on multiple sequence alignments of the polyprotein nucleotide and amino acid sequences of cowpea BCMV and potyviruses showed virus is closely related to BCMV-HB. Whereas, Soybean variant of china (KJ807806) and NL1 isolate (AY112735) showed 93.8 % (5’UTR) and 94.9 % (3’UTR) homology respectively with other BCMV isolates. This virus transmitted to different leguminous plant species and produced systemic symptoms under greenhouse conditions. Out of 100 cowpea genotypes screened, three genotypes viz., IC 8966, V 5 and IC 202806 showed immune reaction in both field and greenhouse conditions. Single marker analysis (SMA) was revealed out of 4 SSR markers linked to BCMV resistance, M135 marker explains 28.2 % of phenotypic variation (R2) and Polymorphic information content (PIC) value of these markers was ranged from 0.23 to 0.37. The correlation and regression analysis showed rainfall, and minimum temperature had significant negative impact and strong relationship with aphid population, whereas weak correlation was observed with disease incidence. Path coefficient analysis revealed most of the weather parameters exerted their indirect contributions to the aphid population and disease incidence except minimum temperature. This study helps to identify specific gaps in knowledge for researchers who may wish to further analyse the science behind complex interactions between vector-virus and host in relation to the environment. The resistant genotypes identified are could be effectively used in resistance breeding programme.

Keywords: cowpea, epidemiology, genotypes, virus

Procedia PDF Downloads 240
24964 Effect of Gas Boundary Layer on the Stability of a Radially Expanding Liquid Sheet

Authors: Soumya Kedia, Puja Agarwala, Mahesh Tirumkudulu

Abstract:

Linear stability analysis is performed for a radially expanding liquid sheet in the presence of a gas medium. A liquid sheet can break up because of the aerodynamic effect as well as its thinning. However, the study of the aforementioned effects is usually done separately as the formulation becomes complicated and is difficult to solve. Present work combines both, aerodynamic effect and thinning effect, ignoring the non-linearity in the system. This is done by taking into account the formation of the gas boundary layer whilst neglecting viscosity in the liquid phase. Axisymmetric flow is assumed for simplicity. Base state analysis results in a Blasius-type system which can be solved numerically. Perturbation theory is then applied to study the stability of the liquid sheet, where the gas-liquid interface is subjected to small deformations. The linear model derived here can be applied to investigate the instability for sinuous as well as varicose modes, where the former represents displacement in the centerline of the sheet and the latter represents modulation in sheet thickness. Temporal instability analysis is performed for sinuous modes, which are significantly more unstable than varicose modes, for a fixed radial distance implying local stability analysis. The growth rates, measured for fixed wavenumbers, predicated by the present model are significantly lower than those obtained by the inviscid Kelvin-Helmholtz instability and compare better with experimental results. Thus, the present theory gives better insight into understanding the stability of a thin liquid sheet.

Keywords: boundary layer, gas-liquid interface, linear stability, thin liquid sheet

Procedia PDF Downloads 235
24963 Decision Location and Resource Requirement for Relief Goods Assembly

Authors: Glenda B. Minguito, Jenith L. Banluta

Abstract:

One of the critical aspects of humanitarian operations is the distribution of relief goods to the affected community. The common assumption is that relief goods are prepositioned during disasters which are not applicable in developing countries like the Philippines. During disasters, the on-the-ground government agencies and responders have to procure, sort, weigh and pack the relief goods. There is a need to review the relief goods preparation as it seriously affects the delivery of necessary aid for human survival. This study also identifies the ideal location of the assembly hub to minimize the distance to the affected community. This paper reveals that location and resources are dependent on the type of disasters encountered at the local level. The Center-of-Gravity method and Multiple Activity Chart were applied in the analysis.

Keywords: humanitarian supply chain, location decision, resource allocation, local level

Procedia PDF Downloads 153
24962 Preparation of Metallic Nanoparticles with the Use of Reagents of Natural Origin

Authors: Anna Drabczyk, Sonia Kudlacik-Kramarczyk, Dagmara Malina, Bozena Tyliszczak, Agnieszka Sobczak-Kupiec

Abstract:

Nowadays, nano-size materials are very popular group of materials among scientists. What is more, these materials find an application in a wide range of various areas. Therefore constantly increasing demand for nanomaterials including metallic nanoparticles such as silver of gold ones is observed. Therefore, new routes of their preparation are sought. Considering potential application of nanoparticles, it is important to select an adequate methodology of their preparation because it determines their size and shape. Among the most commonly applied methods of preparation of nanoparticles chemical and electrochemical techniques are leading. However, currently growing attention is directed into the biological or biochemical aspects of syntheses of metallic nanoparticles. This is associated with a trend of developing of new routes of preparation of given compounds according to the principles of green chemistry. These principles involve e.g. the reduction of the use of toxic compounds in the synthesis as well as the reduction of the energy demand or minimization of the generated waste. As a result, a growing popularity of the use of such components as natural plant extracts, infusions or essential oils is observed. Such natural substances may be used both as a reducing agent of metal ions and as a stabilizing agent of formed nanoparticles therefore they can replace synthetic compounds previously used for the reduction of metal ions or for the stabilization of obtained nanoparticles suspension. Methods that proceed in the presence of previously mentioned natural compounds are environmentally friendly and proceed without the application of any toxic reagents. Methodology: Presented research involves preparation of silver nanoparticles using selected plant extracts, e.g. artichoke extract. Extracts of natural origin were used as reducing and stabilizing agents at the same time. Furthermore, syntheses were carried out in the presence of additional polymeric stabilizing agent. Next, such features of obtained suspensions of nanoparticles as total antioxidant activity as well as content of phenolic compounds have been characterized. First of the mentioned studies involved the reaction with DPPH (2,2-Diphenyl-1-picrylhydrazyl) radical. The content of phenolic compounds was determined using Folin-Ciocalteu technique. Furthermore, an essential issue was also the determining of the stability of formed suspensions of nanoparticles. Conclusions: In the research it was demonstrated that metallic nanoparticles may be obtained using plant extracts or infusions as stabilizing or reducing agent. The methodology applied, i.e. a type of plant extract used during the synthesis, had an impact on the content of phenolic compounds as well as on the size and polydispersity of obtained nanoparticles. What is more, it is possible to prepare nano-size particles that will be characterized by properties desirable from the viewpoint of their potential application and such an effect may be achieved with the use of non-toxic reagents of natural origin. Furthermore, proposed methodology stays in line with the principles of green chemistry.

Keywords: green chemistry principles, metallic nanoparticles, plant extracts, stabilization of nanoparticles

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24961 Rheological Evaluation of a Mucoadhesive Precursor of Based-Poloxamer 407 or Polyethylenimine Liquid Crystal System for Buccal Administration

Authors: Jéssica Bernegossi, Lívia Nordi Dovigo, Marlus Chorilli

Abstract:

Mucoadhesive liquid crystalline systems are emerging how delivery systems for oral cavity. These systems are interesting since they facilitate the targeting of medicines and change the release enabling a reduction in the number of applications made by the patient. The buccal mucosa is permeable besides present a great blood supply and absence of first pass metabolism, it is a good route of administration. It was developed two systems liquid crystals utilizing as surfactant the ethyl alcohol ethoxylated and propoxylated (30%) as oil phase the oleic acid (60%), and the aqueous phase (10%) dispersion of polymer polyethylenimine (0.5%) or dispersion of polymer poloxamer 407 (16%), with the intention of applying the buccal mucosa. Initially, was performed for characterization of systems the conference by polarized light microscopy and rheological analysis. For the preparation of the systems the components described was added above in glass vials and shaken. Then, 30 and 100% artificial saliva were added to each prepared formulation so as to simulate the environment of the oral cavity. For the verification of the system structure, aliquots of the formulations were observed in glass slide and covered with a coverslip, examined in polarized light microscope (PLM) Axioskop - Zeizz® in 40x magnifier. The formulations were also evaluated for their rheological profile Rheometer TA Instruments®, which were obtained rheograms the selected systems employing fluency mode (flow) in temperature of 37ºC (98.6ºF). In PLM, it was observed that in formulations containing polyethylenimine and poloxamer 407 without the addition of artificial saliva was observed dark-field being indicative of microemulsion, this was also observed with the formulation that was increased with 30% of the artificial saliva. In the formulation that was increased with 100% simulated saliva was shown to be a system structure since it presented anisotropy with the presence of striae being indicative of hexagonal liquid crystalline mesophase system. Upon observation of rheograms, both systems without the addition of artificial saliva showed a Newtonian profile, after addition of 30% artificial saliva have been given a non-Newtonian behavior of the pseudoplastic-thixotropic type and after adding 100% of the saliva artificial proved plastic-thixotropic. Furthermore, it is clearly seen that the formulations containing poloxamer 407 have significantly larger (15-800 Pa) shear stress compared to those containing polyethyleneimine (5-50 Pa), indicating a greater plasticity of these. Thus, it is possible to observe that the addition of saliva was of interest to the system structure, starting from a microemulsion for a liquid crystal system, thereby also changing thereby its rheological behavior. The systems have promising characteristics as controlled release systems to the oral cavity, as it features good fluidity during its possible application and greater structuring of the system when it comes into contact with environmental saliva.

Keywords: liquid crystal system, poloxamer 407, polyethylenimine, rheology

Procedia PDF Downloads 463
24960 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance

Authors: Ikechukwu Ndu

Abstract:

This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

Procedia PDF Downloads 148
24959 Vertical Uplift Capacity of a Group of Equally Spaced Helical Screw Anchors in Sand

Authors: Sanjeev Mukherjee, Satyendra Mittal

Abstract:

This paper presents the experimental investigations on the behaviour of a group of single, double and triple helical screw anchors embedded vertically at the same level in sand. The tests were carried out on one, two, three and four numbers of anchors in sand for different depths of embedment keeping shallow and deep mode of behaviour in mind. The testing program included 48 tests conducted on three model anchors installed in sand whose density kept constant throughout the tests. It was observed that the ultimate pullout load varied significantly with the installation depth of the anchor and the number of anchors. The apparent coefficient of friction (f*) between anchor and soil was also calculated based on the test results. It was found that the apparent coefficient of friction varies between 1.02 and 4.76 for 1, 2, 3, and 4 numbers of single, double and triple helical screw anchors. Plate load tests conducted on model soil showed that the value of ф increases from 35o for virgin soil to 48o for soil with four double screw helical anchors. The graphs of ultimate pullout capacity of a group of two, three and four no. of anchors with respect to one anchor were plotted and design equations have been proposed correlating them. Based on these findings, it has been concluded that the load-displacement relationships for all groups can be reduced to a common curve. A 3-D finite element model, PLAXIS, was used to confirm the results obtained from laboratory tests and the agreement is excellent.

Keywords: apparent coefficient of friction, helical screw anchor, installation depth, plate load test

Procedia PDF Downloads 556
24958 Examination of Contaminations in Fabricated Cadmium Selenide Quantum Dots Using Laser Induced Plasma Spectroscopy

Authors: Walid Tawfik, W. Askam Farooq, Sultan F. Alqhtani

Abstract:

Quantum dots (QDots) are nanometer-sized crystals, less than 10 nm, comprise a semiconductor or metallic materials and contain from 100 - 100,000 atoms in each crystal. QDots play an important role in many applications; light emitting devices (LEDs), solar cells, drug delivery, and optical computers. In the current research, a fundamental wavelength of Nd:YAG laser was applied to analyse the impurities in homemade cadmium selenide (CdSe) QDots through laser-induced plasma (LIPS) technique. The CdSe QDots were fabricated by using hot-solution decomposition method where a mixture of Cd precursor and trioctylphosphine oxide (TOPO) is prepared at concentrations of TOPO under controlled temperatures 200-350ºC. By applying laser energy of 15 mJ, at frequency 10 Hz, and delay time 500 ns, LIPS spectra of CdSe QDots samples were observed. The qualitative LIPS analysis for CdSe QDs revealed that the sample contains Cd, Te, Se, H, P, Ar, O, Ni, C, Al and He impurities. These observed results gave precise details of the impurities present in the QDs sample. These impurities are important for future work at which controlling the impurity contents in the QDs samples may improve the physical, optical and electrical properties of the QDs used for solar cell application.

Keywords: cadmium selenide, TOPO, LIPS spectroscopy, quantum dots

Procedia PDF Downloads 145
24957 The Problem of Access to Water, Sanitation and Hygiene in Small Island Towns: The Case of Foundiougne in Senegal

Authors: El Hadji Mamadou Sonko, Ndiogou Sankhare, Maïmouna Lo, Jean Birane Gning, Cheikh Diop

Abstract:

In Senegal, access to water, hygiene, and sanitation in small island towns is a particular problem, which is still poorly understood by the public authorities and development aid actors. The main objective of this study carried out in the Municipality of Foundiougne is to contribute to the knowledge of the problems related to the supply of drinking water, access to sanitation, and hygiene in small island towns in Senegal. The methodology adopted consisted of a literature review and quantitative surveys of a sample of 100 households in the Municipality. Semi-structured interviews using interview guides and informal interviews were also conducted with mechanical and manual emptiers, municipal authorities, public toilet managers, and neighbourhood leaders. Direct observation with photography was also used. The results show that, with regard to access to drinking water, 35% of households have unimproved water services, 46% have a limited level of service, and 19% have a basic level of service. Regarding sanitation, 77% of households are considered to have access to basic sanitation services, compared to 23% with limited sanitation services. However, these figures hide the dysfunctions of the sanitation system. Indeed, manual emptying is practiced exclusively by 4% of households, while 17% of households combine it with mechanical emptying. In addition, domestic wastewater is mainly evacuated outside the sanitation facilities, and all the sludge extracted from the pits is discharged directly into the environment without treatment. As a matter of fact, the surveys showed that 52% of households do not have access to a basic level of hygiene-related to handwashing when leaving the toilet. These results show that there is real work to be done at the level of small urban centres if we want to achieve MDG 6.

Keywords: Foundiougne, Senegal, small island, small town, water-sanitation, hygiene

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24956 Self-Medicating Behavior of Urban Pakistani Population toward Psychotropic Agents and Its Correlates

Authors: M. Umar Hafeez, Furqan Khursheed Hashmi, Nadeem Irfan Bukhari, Shahzad Ali, Muzammil Ali

Abstract:

The trend of self-medication is increasing due to various factors and is associated with a large number of complications. A cross-sectional study was aimed to investigate self-medication trend in an urban community and its correlates such as level of education, gender and behavior of using psychoactive medicines. A validated questionnaire was used to collect the data from different locations of Lahore, provincial capital of Punjab, Pakistan. The trend of self-medication was noted in reference to difference in educational level and in gender. This study showed that total 110 respondents, all literate,were found to be self-medicating, and their educational status was as 73.13% primary, 63.15% secondary, 61.12% higher secondary and 62.15% university going. In this sample 74.99% were males and 48.00%were females. Twenty nine (26.36%) of the total sample were found to be using psychoactive agents without consulting the physician. The trend of self-medication was 10% higher in individuals having primary level education, whereas there was not much difference of self-medication trend in other levels of education. The main reasons involved in self-medication trend were socio-economic status, medicine accessibility, religious and cultural beliefs, lack of awareness about risks associated with medicine, non-prescription sale of medicines and previous medication experience. The trend of self-medication of psychotropic agents is quite significant.

Keywords: self-medication, educated community, psychotropic drugs, education levels

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24955 Optimization of Machining Parameters of Wire Electric Discharge Machining (WEDM) of Inconel 625 Super Alloy

Authors: Amitesh Goswami, Vishal Gulati, Annu Yadav

Abstract:

In this paper, WEDM has been used to investigate the machining characteristics of Inconel-625 alloy. The machining characteristics namely material removal rate (MRR) and surface roughness (SR) have been investigated along with surface microstructure analysis using SEM and EDS of the machined surface. Taguchi’s L27 Orthogonal array design has been used by considering six varying input parameters viz. Pulse-on time (Ton), Pulse-off time (Toff), Spark Gap Set Voltage (SV), Peak Current (IP), Wire Feed (WF) and Wire Tension (WT) for the responses of interest. It has been found out that Pulse-on time (Ton) and Spark Gap Set Voltage (SV) are the most significant parameters affecting material removal rate (MRR) and surface roughness (SR) are. Microstructure analysis of workpiece was also done using Scanning Electron Microscope (SEM). It was observed that, variations in pulse-on time and pulse-off time causes varying discharge energy and as a result of which deep craters / micro cracks and large/ small number of debris were formed. These results were helpful in studying the effects of pulse-on time and pulse-off time on MRR and SR. Energy Dispersive Spectrometry (EDS) was also done to check the compositional analysis of the material and it was observed that Copper and Zinc which were initially not present in the Inconel 625, later migrated on the material surface from the brass wire electrode during machining

Keywords: MRR, SEM, SR, taguchi, Wire Electric Discharge Machining

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24954 Salicylic Acid Signalling in Relation to Root Colonization in Rice

Authors: Seema Garcha, Sheetal Chopra, Navraj Sarao

Abstract:

Plant hormones play a role in internal colonization by beneficial microbes and also systemic acquired resistance. They define qualitative and quantitative nature of root microbiome and also influence dynamics of root rhizospheric soil. The present study is an attempt to relate salicylic acid (signal molecule) content and qualitative nature of root endophytes at various stages in the growth of rice varieties of commercial value- Parmal 121 and Basmati 1121. Root seedlings of these varieties were raised using tissue culture techniques and then they were transplanted in the fields. Cultivation was done using conventional methods in agriculture. Field soil contained 0.39% N, 75.12 Kg/hectare of phosphorus and 163.0 Kg/hectare of potassium. Microfloral profiling of the root tissue was done using the selective microbiological medium. The salicylic acid content was estimated using HPLC-Agilent 1100 HPLC Series. Salicylic acid level of Basmati 1121 remained relatively low at the time of transplant and 90 days after transplant. It increased marginally at 60 days. A similar trend was observed with Parmal 121 as well. However, Parmal variety recorded 0.935 ug/g of salicylic acid at 60 days after transplant. Salicylic acid content decreased after 90 days as both the rice varieties remained disease free. The endophytic root microflora was established by 60 days after transplant in both the varieties after which their population became constant. Rhizobium spp dominated over Azotobacter spp. Genetic profiling of endophytes for nitrogen-fixing ability is underway.

Keywords: plant-microbe interaction, rice, root microbiome, salicylic acid

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24953 Oral Toxicity of Low Doses of Fungicides, Propinebe, Propiconazole and Their Mixtures in the Male Rat

Authors: Mallem Leila, Aiche Mohamed Amine, Boulakoud Mohamed Salah

Abstract:

A number of chemical compounds are being used to protect agricultural crops from diseases. Residues of these chemicals lead to environmental pollution and pose some threat to non target organisms, human and animal. The aim of this study is to detect the toxicity of these fungicides and their mixtures in the fertility and biochemical’s parameters in the rat. The male of rats (28) were used, they were divided in four groups (7 rats of each group) and one group was used as control. Rats were dosed orally with propiconazole (60 mg/kg body weight/day), propinebe (100 mg/Kg body weight/day) and their mixture (50:50) for 4 weeks. Animals were observed for clinical toxicity. At the end of treatment period, animals of all groups were scarified and samples of different organs were fixed in the formol 10% for histopathological study, and blood was collected for hematological and biochemical’s analysis. The results indicated that the fungicide and their mixture of fungicides were toxic in the treated animals. The semen study showed a decrease in the count, mobility and speed of spermatozoa in all treated group especially those dosed with the mixture and Propiconazole, it was also a decrease in the weight of the testis and epidydimis in the treated group as compared with control. Remarquable histological changes were observed in the testis and epidydimis and liver in the group treated with mixture.

Keywords: fungicides, mixture, fertility, hematological, biochemical's parameters

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24952 Corporate Social Responsibility of Islamic Banks in Bahrain: Depositors’ Awareness

Authors: Sutan Emir Hidayat, Latifa Hassan Al-Qassab

Abstract:

The purpose of this study is to examine depositors’ awareness on the pursuit of corporate social responsibilities (CSR) conducted by Islamic retail banks in the Kingdom of Bahrain according to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. The outcome of the paper is the extent to which the depositors knew about the banks’ CSR activities in promoting the welfare of the society beyond their business objectives. The study covered all Islamic retail banks in the Kingdom of Bahrain where a survey questionnaire was distributed to a total of 200 Islamic banks' depositors. The results of the survey show that the level of depositors’ awareness is limited on the pursuit of corporate social responsibilities by the banks as indicated by the small number of statements in the survey questionnaire which the respondents agreed to or of which they had satisfactory knowledge. The significant statistical difference in the respondents' answers to the survey questionnaire when they are grouped according to their respective banks prove that the level of depositors’ awareness on the pursuit of corporate social responsibilities varies considerably among the six Islamic retail banks in the kingdom. The findings of the study might be used to assist the policy makers in the field of CSR of Islamic financial institutions in formulation of better CSR activities and in delivering better services for the public welfare. The study also might help Islamic banks in the kingdom to set up strategy in order to increase the level of depositors’ awareness on their CSR activities.

Keywords: corporate social responsibilities, awareness, Islamic banks, Bahrain

Procedia PDF Downloads 419
24951 Sustainable Development Change within Our Environs

Authors: Akinwale Adeyinka

Abstract:

Critical natural resources such as clean ground water, fertile topsoil, and biodiversity are diminishing at an exponential rate, orders of magnitude above that at which they can be regenerated. Based on news on world population record, over 6 billion people on earth, and almost a quarter million added each day, the scale of human activity and environmental impact is unprecedented. Soaring human population growth over the past century has created a visible challenge to earth’s life support systems. In addition, the world faces an onslaught of other environmental threats including degenerated global climate change, global warming, intensified acid rain, stratospheric ozone depletion and health threatening pollution. Overpopulation and the use of deleterious technologies combine to increase the scale of human activities to a level that underlies these entire problems. These intensifying trends cannot continue indefinitely, hopefully, through increased understanding and valuation of ecosystems and their services, earth’s basic life-support system will be protected for the future.To say the fact, human civilization is now the dominant cause of change in the global environment. Now that our relationship to the earth has change so utterly, we have to see that change and understand its implication. These are actually 2 aspects to the challenges which we should believe. The first is to realize that our power to harm the earth can indeed have global and even permanent effects. Second is to realize that the only way to understand our new role as a co-architect of nature is to see ourselves as part of a complex system that does operate according to the same simple rules of cause and effect we are used to. So understanding the physical/biological dimension of earth system is an important precondition for making sensible policy to protect our environment. Because we believe Sustainable Development Is a matter of reconciling respect for the environment, social equity and economic profitability. Also, we strongly believe that environmental protection is naturally about reducing air and water pollution, but it also includes the improvement of the environmental performance of existing process. That is why we should always have it at the heart of our business that the environmental problem is not our effect on the environment so much as our relationship with the environment. We should always think of being environmental friendly in our operation.

Keywords: Stratospheric ozone depletion ion , Climate Change, global warming, social equity and economic profitability

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24950 Biosynthesis of Healthy Secondary Metabolites in Olive Fruit in Response to Different Agronomic Treatments

Authors: Anna Perrone, Federico Martinelli

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Olive fruit is well-known for the high content in secondary metabolites with high interest at nutritional, nutraceutical, antioxidant, and healthy levels. The content of secondary metabolites in olive at harvest may be affected by different water regimes, with significant effects on olive oil composition and quality and, consequently, on its healthy and nutritional features. In this work, a summary of several research studies dealing with the biosynthesis of healthy and nutraceutical metabolites of the secondary metabolism in olive fruit will be reported. The phytochemical findings have been correlated with the expression of key genes involved in polyphenol, terpenoid, and carotenoid biosynthesis and metabolism in response to different development stages and water regimes. Flavonoids were highest in immature fruits, while anthocyanins increased at ripening. In epicarp tissue, this was clearly associated with an up-regulation of the UFGT gene. Olive fruits cultivated under different water regimes were analyzed by metabolomics. This method identified several hundred metabolites in the ripe mesocarp. Among them, 46 were differentially accumulated in the comparison between rain-fed and irrigated conditions. Well-known healthy metabolites were more abundant at a higher level of water regimes. Increased content of polyphenols was observed in the rain-fed fruit; particularly, anthocyanin concentration was higher at ripening. Several secondary metabolites were differentially accumulated between different irrigation conditions. These results showed that these metabolic approaches could be efficiently used to determine the effects of agronomic treatments on olive fruit physiology and, consequently, on nutritional and healthy properties of the obtained extra-virgin olive oil.

Keywords: olea europea, anthocyanins, polyphenols, water regimes

Procedia PDF Downloads 153
24949 The Impact of Cooperative Learning on Numerical Methods Course

Authors: Sara Bilal, Abdi Omar Shuriye, Raihan Othman

Abstract:

Numerical Methods is a course that can be conducted using workshops and group discussion. This study has been implemented on undergraduate students of level two at the Faculty of Engineering, International Islamic University Malaysia. The Numerical Method course has been delivered to two Sections 1 and 2 with 44 and 22 students in each section, respectively. Systematic steps have been followed to apply the student centered learning approach in teaching Numerical Method course. Initially, the instructor has chosen the topic which was Euler’s Method to solve Ordinary Differential Equations (ODE) to be learned. The students were then divided into groups with five members in each group. Initial instructions have been given to the group members to prepare their subtopics before meeting members from other groups to discuss the subtopics in an expert group inside the classroom. For the time assigned for the classroom discussion, the setting of the classroom was rearranged to accommodate the student centered learning approach. Teacher strength was by monitoring the process of learning inside and outside the class. The students have been assessed during the migrating to the expert groups, recording of a video explanation outside the classroom and during the final examination. Euler’s Method to solve the ODE was set as part of Question 3(b) in the final exam. It is observed that none of the students from both sections obtained a zero grade in Q3(b), compared to Q3(a) and Q3(c). Also, for Section 1(44 students), 29 students obtained the full mark of 7/7, while only 10 obtained 7/7 for Q3(a) and no students obtained 6/6 for Q3(c). Finally, we can recommend that the Numerical Method course be moved toward more student-centered Learning classrooms where the students will be engaged in group discussion rather than having a teacher one man show.

Keywords: teacher centered learning, student centered learning, mathematic, numerical methods

Procedia PDF Downloads 370
24948 Website Appeal’s Impact on Brand Outcomes: The Mediated Effect of Emotional Attractiveness in the Relationship between Consistent Image and Brand Value

Authors: Salvador Treviño-Martinez, Christian Reich-Lopez

Abstract:

This paper investigates the relationship between website appeal and brand value outcomes (brand attraction, brand loyalty, brand relationship, and brand experience), considering the mediating effect of emotional attractiveness. Data were collected from 221 customers of a quick-service restaurant in Culiacan, Mexico, using an online survey distributed via WhatsApp, following the clients' navigation of the restaurant's website. The study employed PLS-SEM to test the proposed hypotheses and performed 5,000 bootstrapping subsamples to obtain results. The findings indicate that consistent image, a key component of website appeal, has a statistically significant direct and mediated effect (through emotional attractiveness) on the aforementioned brand outcomes. The study's limitations include the convenience sampling method and the single company client database used for the sample composition. This research contributes to the branding and website quality literature by testing nine hypotheses using the Stimuli-Organism-Response theoretical approach in an underexplored context: quick-service restaurants in Latin America.

Keywords: website appeal, branding, emotional attractiveness, consistent image, website quality

Procedia PDF Downloads 96
24947 Gonadotoxic and Cytotoxic Effect of Induced Obesity via Monosodium Glutamate on Mus musculus Testis Cytoarchitecture and Sperm Parameter

Authors: I. Nur Hilwani, R. Nasibah, S. Nurdiana, M. J. Norashirene

Abstract:

Impaired fertility may be the result of indirect consumption of anti-fertility agents through food. Monosodium glutamate (MSG) has been widely used as food additive, flavour enhancer and included in vaccines. This study focuses in determining the gonadotoxic and cytotoxic effect of MSG on selected sperm parameters such as sperm viability, sperm membrane integrity and testes cytoarchitecture of male mice via histological examination to determine its effect on spermatogenesis. Twenty-four Mus musculus were randomly divided into 4 groups and given intraperitoneal injections (IP) daily for 14 days of different MSG concentrations at 250, 500 and 1000mg/kg MSG to body weight to induce obesity. Saline was given to control group. Mice were sacrificed and analysis revealed abnormalities in values for sperm parameters and damages to testes cytoarchitecture of male mice. The results recorded decreased viability (p<0.05) and integrity of sperm membrane (p>0.05) with degenerative structures in seminiferous tubule of testes. The results indicated various implications of MSG on male mice reproductive system which has consequences in fertility potential.

Keywords: sperm parameter, testes histology, sperm viability, sperm membrane integrity

Procedia PDF Downloads 350