Search results for: Cristina T. Andrade
217 A Simple Device for in-Situ Direct Shear and Sinkage Tests
Authors: A. Jerves, H. Ling, J. Gabaldon, M. Usoltceva, C. Couste, A. Agarwal, R. Hurley, J. Andrade
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This work introduces a simple device designed to perform in-situ direct shear and sinkage tests on granular materials as sand, clays, or regolith. It consists of a box nested within a larger box. Both have open bottoms, allowing them to be lowered into the material. Afterwards, two rotating plates on opposite sides of the outer box will rotate outwards in order to clear regolith on either side, providing room for the inner box to move relative to the plates and perform a shear test without the resistance of the surrounding soil. From this test, Coulomb parameters, including cohesion and internal friction angle, as well as, Bekker parameters can be inerred. This device has been designed for a laboratory setting, but with few modications, could be put on the underside of a rover for use in a remote location. The goal behind this work is to ultimately create a compact, but accurate measuring tool to put onto a rover or any kind of exploratory vehicle to test for regolith properties of celestial bodies.Keywords: simple shear, friction angle, Bekker parameters, device, regolith
Procedia PDF Downloads 500216 Fractional Order Controller Design for Vibration Attenuation in an Airplane Wing
Authors: Birs Isabela, Muresan Cristina, Folea Silviu, Prodan Ovidiu
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The wing is one of the most important parts of an airplane because it ensures stability, sustenance and maneuverability of the airplane. Because of its shape, the airplane wing can be simplified to a smart beam. Active vibration suppression is realized using piezoelectric actuators that are mounted on the surface of the beam. This work presents a tuning procedure of fractional order controllers based on a graphical approach of the frequency domain representation. The efficacy of the method is proven by practically testing the controller on a laboratory scale experimental stand.
Keywords: fractional order control, piezoelectric actuators, smart beam, vibration suppression
Procedia PDF Downloads 311215 Evaluation of the Operating Parameters for Biodiesel Production Using a Membrane Reactor
Authors: S. S. L. Andrade, E. A. Souza, L. C. L. Santos, C. Moraes, A. K. C. L. Lobato
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Biodiesel production using membrane reactor has become increasingly studied, because this process minimizes some of the main problems encountered in the biodiesel purification. The membrane reactor tries to minimize post-treatment steps, resulting in cost savings and enabling the competitiveness of biodiesel produced by homogeneous alkaline catalysis. This is due to the reaction and product separation may occur simultaneously. In order to evaluate the production of biodiesel from soybean oils using a tubular membrane reactor, a factorial experimental design was conducted (2³) to evaluate the influence of following variables: temperature (45 to 60 °C), catalyst concentration (0.5 to 1% by weight) and molar ratio of oil/methanol (1/6 to 1/9). In addition, the parametric sensitivity was evaluated by the analysis of variance and model through the response surface. The results showed a tendency of influence of the variables in the reaction conversion. The significance effect was higher for the catalyst concentration followed by the molar ratio of oil/methanol and finally the temperature. The best result was obtained under the conditions of 1% catalyst (KOH), molar ratio oil/methanol of 1/9 and temperature of 60 °C, resulting in an ester content of 99.07%.Keywords: biodiesel production, factorial design, membrane reactor, soybean oil
Procedia PDF Downloads 367214 CFD Prediction of the Round Elbow Fitting Loss Coefficient
Authors: Ana Paula P. dos Santos, Claudia R. Andrade, Edson L. Zaparoli
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Pressure loss in ductworks is an important factor to be considered in design of engineering systems such as power-plants, refineries, HVAC systems to reduce energy costs. Ductwork can be composed by straight ducts and different types of fittings (elbows, transitions, converging and diverging tees and wyes). Duct fittings are significant sources of pressure loss in fluid distribution systems. Fitting losses can be even more significant than equipment components such as coils, filters, and dampers. At the present work, a conventional 90o round elbow under turbulent incompressible airflow is studied. Mass, momentum, and k-e turbulence model equations are solved employing the finite volume method. The SIMPLE algorithm is used for the pressure-velocity coupling. In order to validate the numerical tool, the elbow pressure loss coefficient is determined using the same conditions to compare with ASHRAE database. Furthermore, the effect of Reynolds number variation on the elbow pressure loss coefficient is investigated. These results can be useful to perform better preliminary design of air distribution ductworks in air conditioning systems.Keywords: duct fitting, pressure loss, elbow, thermodynamics
Procedia PDF Downloads 383213 Intensification of Ethyl Esters Synthesis Using a Packed-Bed Tubular Reactor at Supercritical Conditions
Authors: Camila da Silva, Simone Belorte de Andrade, Vitor Augusto dos Santos Garcia, Vladimir Ferreira Cabral, J. Vladimir Oliveira Lúcio Cardozo-Filho
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In the present study, the non-catalytic transesterification of soybean oil in continuous mode using supercritical ethanol were investigated. Experiments were performed in a packed-bed tubular reactor (PBTR) and variable studied were reaction temperature (523 K to 598 K), pressure (10 MPa to 20 MPa), oil to ethanol molar ratio (1:10 to 1:40) and water concentration (0 wt% to 10 wt% in ethanol). Results showed that ethyl esters yields obtained in the PBTR were higher (> 20 wt%) than those verified in a tubular reactor (TR), due to improved mass transfer conditions attained in the PBTR. Results demonstrated that temperature, pressure, oil to ethanol molar ratio and water concentration had a positive effect on fatty acid ethyl esters (FAEE) production in the experimental range investigated, with appreciable reaction yields (90 wt%) achieved at 598 K, 20 MPa, oil to ethanol molar ratio of 1:40 and 10 wt% of water concentration.Keywords: packed bed reactor, ethyl esters, continuous process, catalyst-free process
Procedia PDF Downloads 516212 Contribution for Rural Development Trough Training in Organic Farming
Authors: Raquel P. F. Guiné, Daniela V. T. A. Costa, Paula M. R. Correia, Moisés Castro, Luis T. Guerra, Cristina A. Costa
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The aim of this work was to characterize a potential target group of people interested in participating into a training program in organic farming in the context of mobile-learning. The information sought addressed in particular, but not exclusively, possible contents, formats and forms of evaluation that will contribute to define the course objectives and curriculum, as well as to ensure that the course meets the needs of the learners and their preferences. The sample was selected among different European countries. The questionnaires were delivered electronically for answering online and in the end 135 consented valid questionnaires were obtained. The results allowed characterizing the target group and identifying their training needs and preferences towards m-learning formats, giving valuable tools to design the training offer.Keywords: mobile-learning, organic farming, rural development, survey
Procedia PDF Downloads 491211 Global Gender Differences in Job Satisfaction in the Hospitality Industry
Authors: Jonathan Hinton Westover, Maureen S. Andrade, Doug Miller
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Research has been inconclusive in determining if men or women experience more job satisfaction. A global comparison examining extrinsic and intrinsic factors, work relations, and work-life balance determinants found few differences; however, work relations and work-life balance factors were more significant for male than female workers across occupations. The current study uses International Social Survey Program data representing 37 countries to explore gender differences in job satisfaction in the hospitality industry. Findings demonstrate that mean job satisfaction scores for females are lower across hospitality occupations except for hotel receptionists, housekeeping supervisors, and hotel cleaners. Regression results revealed additional differences such as the significance of co-worker relations, the negative impact of being discriminated against and harassed at work, working weekends, marital status, and supervisory status for women with autonomy, work stress, education, and employment relationship being more salient for men. Interesting work, work being useful to society, job security, pay, relations with management, and work interfering with family were significant for both males and females.Keywords: job satisfaction, gender, hospitality, global comparisons
Procedia PDF Downloads 128210 Model for Assessment of Quality Airport Services
Authors: Cristina da Silva Torres, José Luis Duarte Ribeiro, Maria Auxiliadora Cannarozzo Tinoco
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As a result of the rapid growth of the Brazilian Air Transport, many airports are at the limit of their capacities and have a reduction in the quality of services provided. Thus, there is a need of models for assessing the quality of airport services. Because of this, the main objective of this work is to propose a model for the evaluation of quality attributes in airport services. To this end, we used the method composed by literature review and interview. Structured a working method composed by 5 steps, which resulted in a model to evaluate the quality of airport services, consisting of 8 dimensions and 45 attributes. Was used as base for model definition the process mapping of boarding and landing processes of passengers and luggage. As a contribution of this work is the integration of management process with structuring models to assess the quality of services in airport environments.Keywords: quality airport services, model for identification of attributes quality, air transport, passenger
Procedia PDF Downloads 523209 CFD Simulation and Experimental Validation of the Bubble-Induced Flow during Electrochemical Water Splitting
Authors: Gabriel Wosiak, Jeyse da Silva, Sthefany S. Sena, Renato N. de Andrade, Ernesto Pereira
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The bubble formation during hydrogen production by electrolysis and several electrochemical processes is an inherent phenomenon and can impact the energy consumption of the processes. In this work, it was reported both experimental and computational results describe the effect of bubble displacement, which, under the cases investigated, leads to the formation of a convective flow in the solution. The process is self-sustained, and a solution vortex is formed, which modifies the bubble growth and covering at the electrode surface. Using the experimental data, we have built a model to simulate it, which, with high accuracy, describes the phenomena. Then, it simulated many different experimental conditions and evaluated the effects of the boundary conditions on the bubble surface covering the surface. We have observed a position-dependent bubble covering the surface, which has an effect on the water-splitting efficiency. It was shown that the bubble covering is not uniform at the electrode surface, and using statistical analysis; it was possible to evaluate the influence of the gas type (H2 and O2), current density, and the bubble size (and cross-effects) on the covering fraction and the asymmetric behavior over the electrode surface.Keywords: water splitting, bubble, electrolysis, hydrogen production
Procedia PDF Downloads 89208 Definition and Core Components of the Role-Partner Allocation Problem in Collaborative Networks
Authors: J. Andrade-Garda, A. Anguera, J. Ares-Casal, M. Hidalgo-Lorenzo, J.-A. Lara, D. Lizcano, S. Suárez-Garaboa
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In the current constantly changing economic context, collaborative networks allow partners to undertake projects that would not be possible if attempted by them individually. These projects usually involve the performance of a group of tasks (named roles) that have to be distributed among the partners. Thus, an allocation/matching problem arises that will be referred to as Role-Partner Allocation problem. In real life this situation is addressed by negotiation between partners in order to reach ad hoc agreements. Besides taking a long time and being hard work, both historical evidence and economic analysis show that such approach is not recommended. Instead, the allocation process should be automated by means of a centralized matching scheme. However, as a preliminary step to start the search for such a matching mechanism (or even the development of a new one), the problem and its core components must be specified. To this end, this paper establishes (i) the definition of the problem and its constraints, (ii) the key features of the involved elements (i.e., roles and partners); and (iii) how to create preference lists both for roles and partners. Only this way it will be possible to conduct subsequent methodological research on the solution method.Keywords: collaborative network, matching, partner, preference list, role
Procedia PDF Downloads 221207 Key Factors for a Smart City
Authors: Marta Christina Suciu, Cristina Andreea Florea
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The purpose of this paper is to highlight the relevance of building smart cities in the context of regional development and to analyze the important factors that make a city smart. These cities could be analyzed through the perspective of environment quality, the socio-cultural condition, technological applications and innovations, the vitality of the economic environment and public policies. Starting with these five sustainability domains, we will demonstrate the hypothesis that smart cities are the engine of the regional development. The aim of this paper is to assess the implications of smart cities, in the context of sustainable development, analyzing the benefits of developing creative and innovative cities. Regarding the methodology, it is used the systemic, logical and comparative analysis of important literature and data, also descriptive statistics and correlation analysis. In conclusion, we will define a direction on the regional development and competitiveness increasing.Keywords: creativity, innovation, regional development, smart city, sustainability, triple helix
Procedia PDF Downloads 479206 Comparison of Two Transcranial Magnetic Stimulation Protocols on Spasticity in Multiple Sclerosis - Pilot Study of a Randomized and Blind Cross-over Clinical Trial
Authors: Amanda Cristina da Silva Reis, Bruno Paulino Venâncio, Cristina Theada Ferreira, Andrea Fialho do Prado, Lucimara Guedes dos Santos, Aline de Souza Gravatá, Larissa Lima Gonçalves, Isabella Aparecida Ferreira Moretto, João Carlos Ferrari Corrêa, Fernanda Ishida Corrêa
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Objective: To compare two protocols of Transcranial Magnetic Stimulation (TMS) on quadriceps muscle spasticity in individuals diagnosed with Multiple Sclerosis (MS). Method: Clinical, crossover study, in which six adult individuals diagnosed with MS and spasticity in the lower limbs were randomized to receive one session of high-frequency (≥5Hz) and low-frequency (≤ 1Hz) TMS on motor cortex (M1) hotspot for quadriceps muscle, with a one-week interval between the sessions. To assess the spasticity was applied the Ashworth scale and were analyzed the latency time (ms) of the motor evoked potential (MEP) and the central motor conduction time (CMCT) of the bilateral quadriceps muscle. Assessments were performed before and after each intervention. The difference between groups was analyzed using the Friedman test, with a significance level of 0.05 adopted. Results: All statistical analyzes were performed using the SPSS Statistic version 26 programs, with a significance level established for the analyzes at p<0.05. Shapiro Wilk normality test. Parametric data were represented as mean and standard deviation for non-parametric variables, median and interquartile range, and frequency and percentage for categorical variables. There was no clinical change in quadriceps spasticity assessed using the Ashworth scale for the 1 Hz (p=0.813) and 5 Hz (p= 0.232) protocols for both limbs. Motor Evoked Potential latency time: in the 5hz protocol, there was no significant change for the contralateral side from pre to post-treatment (p>0.05), and for the ipsilateral side, there was a decrease in latency time of 0.07 seconds (p<0.05 ); for the 1Hz protocol there was an increase of 0.04 seconds in the latency time (p<0.05) for the contralateral side to the stimulus, and for the ipsilateral side there was a decrease in the latency time of 0.04 seconds (p=<0.05), with a significant difference between the contralateral (p=0.007) and ipsilateral (p=0.014) groups. Central motor conduction time in the 1Hz protocol, there was no change for the contralateral side (p>0.05) and for the ipsilateral side (p>0.05). In the 5Hz protocol for the contralateral side, there was a small decrease in latency time (p<0.05) and for the ipsilateral side, there was a decrease of 0.6 seconds in the latency time (p<0.05) with a significant difference between groups (p=0.019). Conclusion: A high or low-frequency session does not change spasticity, but it is observed that when the low-frequency protocol was performed, there was an increase in latency time on the stimulated side, and a decrease in latency time on the non-stimulated side, considering then that inhibiting the motor cortex increases cortical excitability on the opposite side.Keywords: multiple sclerosis, spasticity, motor evoked potential, transcranial magnetic stimulation
Procedia PDF Downloads 75205 A Case Report on the Multidisciplinary Approach on Rectal Adenocarcinoma in Pregnancy
Authors: Maria Cristina B. Cabanag, Elijinese Marie S. Culangen
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Pregnancy is a period in a woman's life wherein the body may undergo different physiological changes. These changes can be attributed to the interplay of hormones in the body but can mask a more sinister type of disease such as malignancy on rare occasions. Colorectal cancer (CRC) in pregnancy is an epidemiologically rare disease worldwide. To our knowledge, no available studies were reported in the Philippines at the time of this writing, posing a dilemma for its appropriate diagnosis and management. Signs and symptoms of colorectal malignancy may camouflage a normal pregnancy and, when overlooked, impedes an appropriate approach. This case of a 38-year-old elderly primigravid who presented with hematochezia on her 25th week of gestation. She was diagnosed with rectal adenocarcinoma later in pregnancy which warranted a predicament regarding her appropriate care and management. This paper explores the repertoire of the different diagnostic and treatment approaches to colorectal cancer in the second trimester of pregnancy, with the least possible maternal and fetal hazards.Keywords: cancer in pregnancy, chemotherapy in pregnancy, colorectal cancer, hematochezia in pregnancy
Procedia PDF Downloads 155204 Questionnaire for the Evaluation of Entrepreneurship Project Psychopedagogical Practices: Construction Proceedings and Validation
Authors: Cristina Costa-Lobo, Sandra Fernandes, Miguel Magalhães, José Dinis-Carvalho, Alfredo Regueiro, Ana Carvalho
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This paper is a report on the findings of the construction and the validation of a questionnaire monetized in a portuguese higher education context with undergraduate students. The Questionnaire for the Evaluation of Entrepreneurship Project Psychopedagogical Practices consists of six scales: Critical appraisal of the project, Developed Learning and Skills, Teamwork, Teacher and Tutor Roles, Evaluation of Student Performance, and Project Effectiveness as a Teaching-Learning Methodology. The proceedings of its construction are analyzed, and the validity and internal consistency analysis are described. Findings indicate good indicators of validity, good fidelity and an interpretable factorial structure.Keywords: entrepreneurship project, higher education, psychopedagogical practices, teacher and tutor roles
Procedia PDF Downloads 372203 Convolutional Neural Network and LSTM Applied to Abnormal Behaviour Detection from Highway Footage
Authors: Rafael Marinho de Andrade, Elcio Hideti Shiguemori, Rafael Duarte Coelho dos Santos
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Relying on computer vision, many clever things are possible in order to make the world safer and optimized on resource management, especially considering time and attention as manageable resources, once the modern world is very abundant in cameras from inside our pockets to above our heads while crossing the streets. Thus, automated solutions based on computer vision techniques to detect, react, or even prevent relevant events such as robbery, car crashes and traffic jams can be accomplished and implemented for the sake of both logistical and surveillance improvements. In this paper, we present an approach for vehicles’ abnormal behaviors detection from highway footages, in which the vectorial data of the vehicles’ displacement are extracted directly from surveillance cameras footage through object detection and tracking with a deep convolutional neural network and inserted into a long-short term memory neural network for behavior classification. The results show that the classifications of behaviors are consistent and the same principles may be applied to other trackable objects and scenarios as well.Keywords: artificial intelligence, behavior detection, computer vision, convolutional neural networks, LSTM, highway footage
Procedia PDF Downloads 156202 Drug Residues Disposal from Wastewater Using Carbon Nanomaterials
Authors: Stefan Nicolae, Cristina Cirtoaje, Emil Petrescu, Florin-Razvan Duca
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In the context of the accelerated expansion of urban agglomerations and the exponential development of industry, a huge amount of water is used, and a crisis of drinking water may occur any time. Classic wastewater treatment removes most pollutants but, for some chemical residues, special methods are needed. Carbon nanotubes and other carbon materials might be used in many cases [1-2], especially for heavy metals removal but also on pharmaceutical products such as paracetamol [3]. Our research has confirmed the better efficiency of nanotubes compared to graphene on paracetamol removal from water, but even better results were obtained on single-walled nanotubes (SWCNTs) and graphene nanoplatelets. This can be due to their better dispersion in water which leads to an increased contact surface, so we propose a filtration system of membranes and carbon materials that can be used for paracetamol removal from wastewater but also for other drugs that affect the aquatic life as well as terrestrial animals and people who use this contaminated water.Keywords: applied physics, wastewater, nanomaterials, enviromental science
Procedia PDF Downloads 180201 Tax Morale Dimensions Analysis in Portugal and Spain
Authors: Cristina Sá, Carlos Gomes, António Martins
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The reasons that explain different behaviors towards tax obligations in similar countries are not completely understood yet. The main purpose of this paper is to identify and compare the factors that influence tax morale levels in Portugal and Spain. We use data from European Values Study (EVS). Using a sample of 2,652 individuals, a factor analysis was used to extract the underlying dimensions of tax morale of Portuguese and Spanish taxpayers. Based on a factor analysis, the results of this paper show that sociological and behavioral factors, psychological factors and political factors are important for a good understanding of taxpayers’ behavior in Iberian Peninsula. This paper added value relies on the analyses of a wide range of variables and on the comparison between Portugal and Spain. Our conclusions provided insights that tax authorities and politicians can use to better focus their strategies and actions in order to increase compliance, reduce tax evasion, fight underground economy and increase country´s competitiveness.Keywords: compliance, tax morale, Portugal, Spain
Procedia PDF Downloads 301200 Nagabhasma Preparation and Its Effect on Kidneys: A Histopathological Study
Authors: Lydia Andrade, Kumar M. R. Bhat
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Heavy metals, especially lead, is considered to be a multi-organ toxicant. However, such heavy metals, are used in the preparation of traditional medicines. Nagabhasma is one of the traditional medicines. Lead is the metal used in its preparation. Lead is converted into a health beneficial, organometallic compound, when subjected to various traditional methods of purification. Therefore, this study is designed to evaluate the effect of such processed lead in various stages of traditionally prepared Nagabhasma on the histological structure of kidneys. Using the human equivalent doses of Nagabhasma, various stages of its preparation were fed orally for 30 days and 60 days (short term and long term). The treated and untreated rats were then sacrificed for the collection of kidneys. The kidneys were processed for histopathological study. The results show severe changes in the histological structure of kidneys. The animals treated with lead acetate showed changes in the epithelial cells lining the bowman’s capsule. The proximal and distal convoluted tubules were dilated leading to atrophy of their epithelial cells. The amount of inflammatory infiltrates was more in this group. A few groups also showed pockets of inter-tubular hemorrhage. These changes, however, were minimized as the stages progressed form stages 1 to 4 of Nagabhasma preparation. Therefore, it is necessary to stringently monitor the processing of lead acetate during the preparation of Nagabhasma.Keywords: heavy metals, kidneys, lead acetate, Nagabhasma
Procedia PDF Downloads 138199 Trauma after Childbirth: The Mediating Effects of Subjective Experience
Authors: Grace Baptie, Jackie Andrade, Alison Bacon, Alyson Norman
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Background: Many women experience their childbirth as traumatic, and 4-6% of mothers present with postnatal posttraumatic stress disorder (PTSD) as a result of their birth. Aims: To measure the relationship between obstetric and subjective experience of childbirth on mothers’ experience of postnatal trauma and identify salient aspects of the birth experience considered traumatic. Methods: Women who had given birth within the last year completed an online mixed-methods survey reporting on their subjective and obstetric birth experience as well as symptoms of postnatal trauma, depression and anxiety. Findings: 29% of mothers experienced their labour as traumatic and 15% met full or partial criteria for PTSD. Feeling supported and in control mediated the relationship between obstetric intervention and postnatal trauma symptoms. Five key themes were identified from the qualitative data regarding aspects of the birth considered traumatic including: obstetric complications; lack of control; concern for baby; psychological trauma and lack of support. Conclusion: Subjective birth experience is a significantly stronger predictor of postnatal trauma than level of medical intervention, the psychological consequences of which can be buffered by an increased level of support and control.Keywords: birth trauma, perinatal mental health, postnatal PTSD, subjective experience
Procedia PDF Downloads 140198 Deposit Guarantee Fund: One Perspective
Authors: Rute Abreu, Fátima David, Liliane Cristina Segura
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The Deposit Guarantee Fund (DGF) and its communication with the Society, in general, and with the deposit client of Financial Institutions, in particular, is discussed through the challenges of the accounting and financial report. The Bank of Portugal promotes the Portuguese Deposit Guarantee Fund (PDGF) as a financial institution that enhanced the market confidence and stability on the deposit-insurance system. Due to the nature of their functions, it must be subject to regulation and supervision that provides a first line of defense against adversely affect confidence on the Portuguese financial market. First, this research provides evidence of the effectiveness of the protection mechanisms on the deposit insurance system, which provides high and equal protection to all stakeholders. Second, it emphasizes the need of requirements of rigorous accounting process and effective financial report to reduce the moral hazard implications. Third, this research focuses on the need of total disclosure of the financial information which gives higher transparency and protection to deposit client of financial institutions.Keywords: deposit guarantee fund, Portugal, accounting, financial report
Procedia PDF Downloads 426197 Traced Destinies: A Study on the Migration of Brazilian Children for Switzerland
Authors: Flavia Schuler Gomes, Cristina Brito Dias, Emily Schuler
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One of the emerging themes in modern society is migration. What in the past was a route mostly traveled by men, is currently carried out by women and even children. In this sense, the objective of this research was to understand the experiences and repercussions of the migration in the life of young Brazilians who went to Switzerland. The specific objectives were: to know the causes and consequences of migration; how was the adaptation in the country in emotional and educational terms; as how the interviewees feel the impact of living with two cultures simultaneously. The research had a qualitative methodology. The participants were eight young men and women, between the ages of 18 and 25, who migrated to Switzerland as a child. The instrument used was interview technique of life history. The collected data were analyzed through the thematic content analysis. The results indicate that the young people migrated to accompany their mothers; in terms of nationality, two participants feel completely Swiss, and six believe they share Swiss and Brazilian aspects. None of the participants followed an academic career, having secondary education.Keywords: adaptation, children, culture, migration
Procedia PDF Downloads 170196 Alignment in Earnings Management Research: Italy Looking towards US
Authors: Giulia Leoni, Cristina Florio
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The paper aims to investigate the factors driving the increasing alignment of Italian earnings management (EM) research to US research on the same field. After characterizing the progressive similarity of Italian EM research with respect to US one by means of an historical comparison, the paper relies on a subsequent secondary source analysis to detect the possible causes of said alignment. Once identified that the alignment increased along three subsequent periods, the paper analyses and discusses this incremental similarity according to new institutional sociology (NIS) and highlights the presence of different combination of isomorphic pressures that help explaining this incremental similarity. The paper contributes to the institutional literature by providing evidence of isomorphism in academic research; it also contributes to accounting research by indicating the forces that are able to drive change and development in accounting research at national and international level. The paper also enlarges the explanatory value of NIS in alternative contexts, like academic accounting research.Keywords: accounting research, earnings management, international comparison, Italy, new institutional sociology, US
Procedia PDF Downloads 564195 The Budget Profile of the Municipality of AtaleIa-MG in the Context of the Micro-Region of Teofilo Otoni in Brazil
Authors: Jeferson Gomes Dos Santos, Mirelle Cristina De Abreu Quintela
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Considering that after the 1988 Constitution, in Brazil, municipalities have acquired new roles in the face of a financial reality that jeopardizes more substantial actions, the Public Budget is essential for the establishment of guidelines for action, within each budgetary reality. Within this, the present work sought to understand the budget profile of the mining municipality of Ataleia, with a view to identifying its budget composition, in relation to the main sources of revenue and expenditure. To achieve the purposes of the study, information was collected on the municipality's finances, from the years 2000 to 2016, visualizing the progress of its revenues in terms of funding and origin, and expenses in terms of nature and purpose. It was evidenced that the municipality, having its budget revenue in the period, still shows great dependence on intergovernmental transfers, as the own collection was relatively low. The budget expenditure of the period was mainly influenced by social expenditures, but it must be said that the municipality complied with the limits of spending, minimum and maximum, established by law.Keywords: expenses, municipal budget, planning, revenue
Procedia PDF Downloads 215194 COVID-19 Pandemic Influence on Toddlers and Preschoolers’ Screen Time
Authors: Juliana da Silva Cardoso, Cláudia Correia, Rita Gomes, Carolina Fraga, Inês Cascais, Sara Monteiro, Beatriz Teixeira, Sandra Ribeiro, Carolina Andrade, Cláudia Oliveira, Diana Gonzaga, Catarina Prior, Inês Vaz Matos
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The average daily screen time (ST) has been increasing in children, even at young ages. This seems to be associated with a higher incidence of neurodevelopmental disorders, and as the time of exposure increases, the greater is the functional impact. This study aims to compare the daily ST of toddlers and preschoolers previously and during the COVID-19 pandemic. A questionnaire was applied by telephone to parents/caregivers of children between 1 and 5 years old, followed up at 4 primary care units belonging to the Group of Primary Health Care Centers of Western Porto, Portugal. 520 children were included: 52.9% male, mean age 39.4 ± 13.9 months. The mean age of first exposure to screens was 13.9 ± 8.0 months, and most of the children were exposed to more than one screen daily. Considering the WHO recommendations, before the COVID-19 pandemic, 385 (74.0%) and 408 (78.5%) children had excessive ST during the week and the weekend, respectively; during the lockdown, these values increased to 495 (95.2%) and 482 (92.7%). Maternal education and both the child's median age and the median age of first exposure to screens had a statistically significant association with excessive ST, with OR 0.2 (p = 0.03, CI 95% 0.07-0.86), OR 1.1 (p = 0.01, 95% CI 1.05-1.14) and OR 0.9 (p = 0.05, 95% CI 0. 87-0.98), respectively. Most children in this sample had a higher than recommended ST, which increased with the onset of the COVID-19 pandemic. These results are worrisome and point to the need for urgent intervention.Keywords: COVID-19 pandemic, preschoolers, screen time, toddlers
Procedia PDF Downloads 201193 Use and Relationship of Shell Nouns as Cohesive Devices in the Quality of Second Language Writing
Authors: Kristine D. de Leon, Junifer A. Abatayo, Jose Cristina M. Pariña
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The current study is a comparative analysis of the use of shell nouns as a cohesive device (CD) in an English for Second Language (ESL) setting in order to identify their use and relationship in the quality of second language (L2) writing. As these nouns were established to anticipate the meaning within, across or outside the text, their use has fascinated writing researchers. The corpus of the study included published articles from reputable journals and graduate students’ papers in order to analyze the frequency of shell nouns using “highly prevalent” nouns in the academic community, to identify the different lexicogrammatical patterns where these nouns occur and to the functions connected with these patterns. The result of the study implies that published authors used more shell nouns in their paper than graduate students. However, the functions of the different lexicogrammatical patterns for the frequently occurring shell nouns are somewhat similar. These results could help students in enhancing the cohesion of their text and in comprehending it.Keywords: anaphoric, cataphoric, lexico-grammatical, shell nouns
Procedia PDF Downloads 178192 A Meta Regression Analysis to Detect Price Premium Threshold for Eco-Labeled Seafood
Authors: Cristina Giosuè, Federica Biondo, Sergio Vitale
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In the last years, the consumers' awareness for environmental concerns has been increasing, and seafood eco-labels are considered as a possible instrument to improve both seafood markets and sustainable fishing management. In this direction, the aim of this study was to carry out a meta-analysis on consumers’ willingness to pay (WTP) for eco-labeled wild seafood, by a meta-regression. Therefore, only papers published on ISI journals were searched on “Web of Knowledge” and “SciVerse Scopus” platforms, using the combinations of the following key words: seafood, ecolabel, eco-label, willingness, WTP and premium. The dataset was built considering: paper’s and survey’s codes, year of publication, first author’s nationality, species’ taxa and family, sample size, survey’s continent and country, data collection (where and how), gender and age of consumers, brand and ΔWTP. From analysis the interest on eco labeled seafood emerged clearly, in particular in developed countries. In general, consumers declared greater willingness to pay than that actually applied for eco-label products, with difference related to taxa and brand.Keywords: eco label, meta regression, seafood, willingness to pay
Procedia PDF Downloads 115191 Jointly Learning Python Programming and Analytic Geometry
Authors: Cristina-Maria Păcurar
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The paper presents an original Python-based application that outlines the advantages of combining some elementary notions of mathematics with the study of a programming language. The application support refers to some of the first lessons of analytic geometry, meaning conics and quadrics and their reduction to a standard form, as well as some related notions. The chosen programming language is Python, not only for its closer to an everyday language syntax – and therefore, enhanced readability – but also for its highly reusable code, which is of utmost importance for a mathematician that is accustomed to exploit already known and used problems to solve new ones. The purpose of this paper is, on one hand, to support the idea that one of the most appropriate means to initiate one into programming is throughout mathematics, and reciprocal, one of the most facile and handy ways to assimilate some basic knowledge in the study of mathematics is to apply them in a personal project. On the other hand, besides being a mean of learning both programming and analytic geometry, the application subject to this paper is itself a useful tool for it can be seen as an independent original Python package for analytic geometry.Keywords: analytic geometry, conics, python, quadrics
Procedia PDF Downloads 285190 A Comparative Study of Malware Detection Techniques Using Machine Learning Methods
Authors: Cristina Vatamanu, Doina Cosovan, Dragos Gavrilut, Henri Luchian
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In the past few years, the amount of malicious software increased exponentially and, therefore, machine learning algorithms became instrumental in identifying clean and malware files through semi-automated classification. When working with very large datasets, the major challenge is to reach both a very high malware detection rate and a very low false positive rate. Another challenge is to minimize the time needed for the machine learning algorithm to do so. This paper presents a comparative study between different machine learning techniques such as linear classifiers, ensembles, decision trees or various hybrids thereof. The training dataset consists of approximately 2 million clean files and 200.000 infected files, which is a realistic quantitative mixture. The paper investigates the above mentioned methods with respect to both their performance (detection rate and false positive rate) and their practicability.Keywords: ensembles, false positives, feature selection, one side class algorithm
Procedia PDF Downloads 282189 Identifying Learning Support Patterns for Enhancing Quality Outputs in Massive Open Online Courses
Authors: Cristina Galván-Fernández, Elena Barberà, Jingjing Zhang
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In recent years, MOOCs have been in the spotlight for its high drop-out rates, which potentially impact on the quality of the learning experience. This study attempts to explore how learning support can be used to keep student retention, and in turn to improve the quality of learning in MOOCs. In this study, the patterns of learning support were identified from a total of 4202592 units of video sessions, clickstream data of 25600 students, and 382 threads generated in 10 forums (optional and mandatory) in five different types of MOOCs (e.g. conventional MOOCs, professional MOOCs, and informal MOOCs). The results of this study have shown a clear correlation between the types of MOOCs, the design framework of the MOOCs, and the learning support. The patterns of tutor-peer interaction are identified, and are found to be highly correlated with student retention in all five types of MOOCs. In addition, different patterns of ‘good’ students were identified, which could potentially inform the instruction design of MOOCs.Keywords: higher education, learning support, MOOC, retention
Procedia PDF Downloads 326188 Impact of a Training Course in Cardiopulmonary Resuscitation for Primary Care Professionals
Authors: Luiz Ernani Meira Jr., Antônio Prates Caldeira, Gilson Gabriel Viana Veloso, Jackson Andrade
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Background: In Brazil, primary health care (PHC) system has developed with multidisciplinary teams in facilities located in peripheral areas, as the entrance doors for all patients. So, professionals must be prepared to deal with patients with simple and complex problems. Objective: To evaluate the knowledge and the skills of physicians and nurses of PHC on cardiorespiratory arrest (CRA) and cardiopulmonary resuscitation (CPR) before and after training in Basic Life Support. Methods: This is a before-and-after study developed in a Simulation Laboratory in Montes Claros, Brazil. We included physicians and nurses randomly chosen from PHC services. Written tests on CRA and CPR were carried out and performances in a CPR simulation were evaluated, based on the American Heart Association recommendations. Training practices were performed using special manikins. Statistical analysis included Wilcoxon’s test to compare before and after scores. Results: Thirty-two professionals were included. Only 38% had previous courses and updates on emergency care. Most of professionals showed poor skills to attend to CRA in a simulated situation. Subjects showed an increased in knowledge and skills about CPR after training (p-value=0.003). Conclusion: Primary health care professionals must be continuously trained to assist urgencies and emergencies, like CRA.Keywords: primary health care, professional training, cardiopulmonary resuscitation, cardiorespiratory, emergency
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