Search results for: fair value accounting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1051

Search results for: fair value accounting

481 Fast and Scale-Adaptive Target Tracking via PCA-SIFT

Authors: Yawen Wang, Hongchang Chen, Shaomei Li, Chao Gao, Jiangpeng Zhang

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As the main challenge for target tracking is accounting for target scale change and real-time, we combine Mean-Shift and PCA-SIFT algorithm together to solve the problem. We introduce similarity comparison method to determine how the target scale changes, and taking different strategies according to different situation. For target scale getting larger will cause location error, we employ backward tracking to reduce the error. Mean-Shift algorithm has poor performance when tracking scale-changing target due to the fixed bandwidth of its kernel function. In order to overcome this problem, we introduce PCA-SIFT matching. Through key point matching between target and template, that adjusting the scale of tracking window adaptively can be achieved. Because this algorithm is sensitive to wrong match, we introduce RANSAC to reduce mismatch as far as possible. Furthermore target relocating will trigger when number of match is too small. In addition we take comprehensive consideration about target deformation and error accumulation to put forward a new template update method. Experiments on five image sequences and comparison with 6 kinds of other algorithm demonstrate favorable performance of the proposed tracking algorithm.

Keywords: target tracking, PCA-SIFT, mean-shift, scale-adaptive

Procedia PDF Downloads 433
480 A Survey on E-Guide to Educational Tour Planning in Environmental Science among Standard Six Primary School Students the Ministry of Education Malaysia

Authors: A.Halim Sahelan, Mohd Halid Abu, Jamaluddin Hashim, Zulisman Maksom, Mohd Afif Md Nasir

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This study aims to assess the students' needs for the tour planning e-guide. The study is developing on the contribution and importance of the Educational Tour Planning Guide (ETP) is a multimedia courseware as one of the effective methods in teaching and learning of environmental science among the students in primary schools of the Ministry of Education, Malaysia. It is to provide the student with knowledge and experience about tourism, environmental science activities and process. E-guide to ETP also hopes to strengthen the student understanding toward the subject learns in the tourism environmental science. In order to assess the student's needs on the e-Guide to Educational Tour Planning in Environmental Science, the study has produced a similar e-Guide to ETP in the form as a courseware to be tested during the study. The study has involved several steps in order to be completed. It is such as the formulation of the problem, the review of the literature, the formulation of the study methodology, the production of the e-Guide to ETP, field survey and finally the analyses and discussion made on the data gathered during the study. The survey has involved 100 respondents among the students in standard six primary schools in Kluang Johor. Through the findings, the study indicates that the currently tested product is acceptable among the students in learning environmental science as a guide to plan for the tour. The findings also show a slight difference between the respondents who are using the e-Guide to ETP, and those who are not on the basis of the e-Guide to ETP results. Due the important for the study, the researcher hopes to be having a fair discussion and excellence, recommendation for the development of the product of the current study. This report is written also important to provide a written reference for the future related study.

Keywords: the tour planning e-guide, the Educational Tour Planning Guide, environmental science, multimedia course ware

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479 Aesthetics of Colours, Symbols, and Spectacles in the 2021 National Festival of Arts and Culture, Ekiti State, Nigeria

Authors: Bade-Afuye Toyin Beatrice

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Nigeria, as a multi-cultural nation, boasts of many festivals, many of which are found in the six geo-political zones of the country. One of the major festivals that bring together the Nigerian citizens as one entity is the National Festival of Arts and Culture (NAFEST), organized by the National Council for Arts and Culture (NCAC). The festival is celebrated yearly in ways that are unique to Nigerians and culture enthusiasts locally and abroad. The festival has equally boosted the Nigerian economy through tourism promotion and culture preservation. This study shall adopt the cultural identity theory. The theory will be used to examine the festival as a platform that showcases culture, which represents the totality of the ways and lives of the Nigerian people. To achieve this, the researcher shall gather data as a participant-observer during the festival, which featured elements such as costume, make-up, dance, drama, children's theatre, fashion parade, local cuisines, local games, music, props, acrobatic displays, trade fair among others. These elements are the cultural aesthetics of the festival, thereby creating spectacles and colours in unique styles by each of the 36 states of the federation and the FCT Abuja. The study particularly examines the 2021 edition of NAFEST hosted by the Ekiti State Government. The study reveals that the festival is a unique multi-ethnic event that brings together Nigerians and their kinsmen in the diaspora. NAFEST has equally provided a good opportunity to showcase the rich cultural heritage of the Ekiti people and the economic values of their products and materials. The paper, therefore, concludes that the National Festival of Arts and Culture has over the years promoted national unity and social integration among Nigerians.

Keywords: colours, culture, spectacle, NAFEST

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478 A Preliminary Investigation on Factors That Influence Road Users' Speeding Behaviour on Selected Roads in Peninsular Malaysia

Authors: Farah Fazlinda Binti Mohamad, Ahmad Saifizul Abdullah, Mohamed Rehan Karim , Jamilah Mohamad, Siti Hikmah Musthar

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Road safety is an important issue in Malaysia. It become important as it is discussed widely throughout printed and electronic media. Most of the news portrays on road accident and fatalities have increased the concern of everyone. This issue affects everyone's life as everyone shares the roads. The most vulnerable victims are the road user who uses the roads every day. It is appalling when World Health Organization (WHO) reported that in every 100,000 of population in Malaysia, 23 fatalities recorded due to road accident alone. This figure is quite alarming and requires serious attention. Furthermore, research by Malaysian Institute of Road Safety Research concluded that that speeding has contributed to 60% of all road accident in the country. Therefore, this study aims to elucidate the factors that influence road users’ speeding behaviour on selected roads in Peninsular Malaysia. To achieve this, set of questionnaires has distributed to 500 respondents on selected roads in Peninsular Malaysia. The respondents came from various demographic backgrounds in order to have a fair opinion on the issue. Using descriptive analysis, the results have indicated that psychological factors such as emotion and attitude of road user are the prominent factors that influence the road user’s speeding behaviour. Furthermore, the results have shown that male road users were dominant in speeding compared to female, which led to increased vulnerability to road injuries and fatalities. These findings are very useful in order for us to understand road users’ driving behaviour. Relevant authorities should also revise the existing countermeasures and find ways to reduce road accident. Engineers and road experts could cooperate in designing new road specifications for the road user. Nevertheless, it is important to comprehend this speeding issue and factors associated with it. Each road user should take this matter seriously and responsibly as road safety is a responsibility of all.

Keywords: countermeasures, psychological, road safety, speeding

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477 A Numerical Investigation of Flow Maldistribution in Inlet Header Configuration of Plate Fin Heat Exchanger

Authors: Appasaheb Raul

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Numerical analysis of a plate fin heat exchanger accounting for the effect of fluid flow maldistribution on the inlet header configuration of the heat exchanger is investigated. It is found that the flow maldistribution is very significant in normal to the flow direction. Various inlet configuration has been studied for various Reynolds Number. By the study, a modified header configuration is proposed and simulated. The two-dimensional parameters are used to evaluate the flow non-uniformity in the header, global flow maldistribution parameter (Sg), and Velocity Ratio (θ). A series of velocity vectors and streamline graphs at different cross-section are achieved and studied qualitatively with experimental results in the literature. The numerical result indicates that the flow maldistribution is serious in the conventional header while in the improved configuration less maldistribution occurs. The flow maldistribution parameter (Sg) and velocity ratio (θ) is reduced in improved configuration. The vortex decreases compared to that of the conventional configuration so the energy and pressure loss is reduced. The improved header can effectively enhance the efficiency of plate fin heat exchanger and uniformity of flow distribution.

Keywords: global flow maldistribution parameter, Sg, velocity ratio, plate fin heat exchanger, fluent 14.5

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476 Impact of Audit Committee on Earning Quality of Listed Consumer Goods Companies in Nigeria

Authors: Usman Yakubu, Muktar Haruna

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The paper examines the impact of the audit committee on the earning quality of the listed consumer goods sector in Nigeria. The study used data collected from annual reports and accounts of the 13 sampled companies for the periods 2007 to 2018. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables; also, correlation analysis was carried out using the Pearson correlation technique for the correlation between the dependent and independent variables. Regression was employed using the Generalized Least Square technique since the data has both time series and cross sectional attributes (panel data). It was found out that the audit committee had a positive and significant influence on the earning quality in the listed consumer goods companies in Nigeria. Thus, the study recommends that competency and personal integrity should be the worthwhile attributes to be considered while constituting the committee; this could enhance the quality of accounting information. In addition to that majority of the committee members should be independent directors in order to allow a high level of independency to be exercised.

Keywords: earning quality, corporate governance, audit committee, financial reporting

Procedia PDF Downloads 172
475 Harmonizing Cities: Integrating Land Use Diversity and Multimodal Transit for Social Equity

Authors: Zi-Yan Chao

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With the rapid development of urbanization and increasing demand for efficient transportation systems, the interaction between land use diversity and transportation resource allocation has become a critical issue in urban planning. Achieving a balance of land use types, such as residential, commercial, and industrial areas, is crucial role in ensuring social equity and sustainable urban development. Simultaneously, optimizing multimodal transportation networks, including bus, subway, and car routes, is essential for minimizing total travel time and costs, while ensuring fairness for all social groups, particularly in meeting the transportation needs of low-income populations. This study develops a bilevel programming model to address these challenges, with land use diversity as the foundation for measuring equity. The upper-level model maximizes land use diversity for balanced land distribution across regions. The lower-level model optimizes multimodal transportation networks to minimize travel time and costs while maintaining user equilibrium. The model also incorporates constraints to ensure fair resource allocation, such as balancing transportation accessibility and cost differences across various social groups. A solution approach is developed to solve the bilevel optimization problem, ensuring efficient exploration of the solution space for land use and transportation resource allocation. This study maximizes social equity by maximizing land use diversity and achieving user equilibrium with optimal transportation resource distribution. The proposed method provides a robust framework for addressing urban planning challenges, contributing to sustainable and equitable urban development.

Keywords: bilevel programming model, genetic algorithms, land use diversity, multimodal transportation optimization, social equity

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474 Effect of Innovation and Its Determinants on the Performance of Small and Medium-Sized Enterprises

Authors: Rihab Hentati, Younes Boujelbene

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Nowadays we realize more and more than the value of a company is not only a function of its means of production but depends essentially on the managerial aptitude and orientation to implement the material and human means for generating profitability. Indeed, a productive R&D activity, a good strategy, and innovation are originally supplementary benefits that increase the value of the business. Is this ‘value-added’ closely linked to innovation? The purpose of our research is to Meta-analyze the results of 56 empirical studies in order to explain the overall effect of innovation on performance of small and medium-sized enterprises. In order to justify the differences in the results, we look for the moderating factors that may affect the innovation-performance relationship. We find a positive and significant relationship between innovation and performance in small and medium-sized enterprises. The results also note a positive relationship between entrepreneurial orientation, research and development (R&D), and performance in SMEs. In addition, innovation has a strong impact on performance measured both with accounting and market index. The originality of the article is based on a rigorous synthesis, based on several statistical tools, of an important subject of research in finance.

Keywords: innovation, performance, entrepreneurial orientation, meta-analysis, moderator variables

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473 Exploring the Relationships between Job Satisfaction, Work Engagement, and Loyalty of Academic Staff

Authors: Iveta Ludviga, Agita Kalvina

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This paper aims to link together the concepts of job satisfaction, work engagement, trust, job meaningfulness and loyalty to the organisation focusing on specific type of employment–academic jobs. The research investigates the relationships between job satisfaction, work engagement and loyalty as well as the impact of trust and job meaningfulness on the work engagement and loyalty. The survey was conducted in one of the largest Latvian higher education institutions and the sample was drawn from academic staff (n=326). Structured questionnaire with 44 reflective type questions was developed to measure toe constructs. Data was analysed using SPSS and Smart-PLS software. Variance based structural equation modelling (PLS-SEM) technique was used to test the model and to predict the most important factors relevant to employee engagement and loyalty. The first order model included two endogenous constructs (loyalty and intention to stay and recommend, and employee engagement), as well as six exogenous constructs (feeling of fair treatment and trust in management; career growth opportunities; compensation, pay and benefits; management; colleagues; teamwork; and finally job meaningfulness). Job satisfaction was developed as second order construct and both: first and second order models were designed for data analysis. It was found that academics are more engaged than satisfied with their work and main reason for that was found to be job meaningfulness, which is significant predictor for work engagement, but not for job satisfaction. Compensation is not significantly related to work engagement, but only to job satisfaction. Trust was not significantly related neither to engagement, nor to satisfaction, however, it appeared to be significant predictor of loyalty and intentions to stay with the University. This paper revealed academic jobs as specific kind of employment where employees can be more engaged than satisfied and highlighted the specific role of job meaningfulness in the University settings.

Keywords: job satisfaction, job meaningfulness, higher education, work engagement

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472 Constitutional Transition and Criminal Justice: Proposals for Reform of Kenya’s Youth Justice System Based on Restorative Justice Principles

Authors: M. Wangai

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Following the promulgation of a new Constitution of Kenya in 2010, wide-ranging proposals for reform of the criminal justice system have been made. Proposed measures include a clear and separate system of dealing with juvenile offenders with a greater focus on rehabilitation and reintegration. As part of a broader constitutional transition, this article considers the contribution of restorative justice to reforming the youth justice system. The paper analyses Kenya’s juvenile justice legal framework measured against current international trends in youth justice. It identifies the first post-independence juvenile justice system as a remnant of the colonial period and notes that the post-2001 system is a marked improvement. More recent legal and institutional efforts to incorporate restorative justice are also examined. The paper advocates further development of the juvenile justice system by mainstreaming of restorative justice principles through national level legislative amendments. International and comparative perspectives are used to inform a diversion centered model of restorative justice. In addition, a case is made for the use of existing forms of alternative dispute resolution. Conscious of a tense political climate, the paper also proposes strategies to address challenges posed by a punitive penal environment, chiefly the linking of restorative justice to wider democratic goals and community spirit. The article concludes that restorative justice led juvenile justice reform will contribute to better treatment of young offenders under the criminal justice system and has the potential to set a new precedent for fair, sustainable and effective justice. Further, as part of far-reaching criminal justice reform, the proposed efforts may strengthen democratic progress in Kenya’s ensuing phase of political transition.

Keywords: constitutional transition, criminal justice, restorative justice, young offenders

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471 Experimental Characterization and Modelling of Microfluidic Radial Diffusers

Authors: Eric Chappel, Dimitry Dumont-Fillon, Hugo Musard, Harald van Lintel

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A microfluidic radial diffuser typically comprises a hole in a membrane, a small gap and pillar centred with the hole. The fluid is forced to flow radially in this gap between the membrane and the pillar. Such diffusers are notably used to form flow control valves, wherein several holes are machined into a flexible membrane progressively deflecting against pillars as the pressure increases. The fluidic modelling of such diffuser is made difficult by the presence of a transition region between the hole and the diffuser itself. An experimental investigation has been conducted using SOI wafers to form membranes with only one centred hole and Pyrex wafers for the substrate and pillars, both wafers being anodically bonded after alignment. A simple fluidic model accounting for the specific geometry of the diffuser is proposed and compared to experimental results. A good match is obtained, for Reynolds number in the range 0.5 to 35 using the analytical formula of a radial diffuser in the laminar regime with an effective inner radius that is 40% smaller than the real radius, in order to simulate correctly the flow constriction at the entrance of the diffuser.

Keywords: radial diffuser, flow control valve, numerical modelling, drug delivery

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470 The Use of Stochastic Gradient Boosting Method for Multi-Model Combination of Rainfall-Runoff Models

Authors: Phanida Phukoetphim, Asaad Y. Shamseldin

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In this study, the novel Stochastic Gradient Boosting (SGB) combination method is addressed for producing daily river flows from four different rain-runoff models of Ohinemuri catchment, New Zealand. The selected rainfall-runoff models are two empirical black-box models: linear perturbation model and linear varying gain factor model, two conceptual models: soil moisture accounting and routing model and Nedbør-Afrstrømnings model. In this study, the simple average combination method and the weighted average combination method were used as a benchmark for comparing the results of the novel SGB combination method. The models and combination results are evaluated using statistical and graphical criteria. Overall results of this study show that the use of combination technique can certainly improve the simulated river flows of four selected models for Ohinemuri catchment, New Zealand. The results also indicate that the novel SGB combination method is capable of accurate prediction when used in a combination method of the simulated river flows in New Zealand.

Keywords: multi-model combination, rainfall-runoff modeling, stochastic gradient boosting, bioinformatics

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469 Energy Consumption and Energy Conservation Potential for HVAC System in Commercial Buildings Sector in India

Authors: Rishabh Agrawal, S. C. Kaushik, T. S. Bhatti

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In order to reduce energy consumption for sustainable development, continuous energy consumption tracking of building energy systems are essential. In this paper an assessment study has been done to identify the energy consumption & energy conservation potential for commercial buildings sector in Karnataka state, India. There are a total of 326 commercial buildings in the state of Karnataka who has qualified as designated consumers (i.e., having a Contract Demand ≥ 600 KVA), was consider for the study. It has estimated that the annual electricity sale to commercial sector is 3.62 Billion Units (BU) in alone Karnataka State, India, which is an account for 9.57 % of the total electricity sold. The commercial sector constitutes Government & private establishments, hospitals, hotels, restaurants, educational institutions, malls etc. Total 326 commercial buildings in the state accounting for annual energy consumption of 1295.72 Million Units (MU) which works out to about 35% of the sectoral consumption. The annual energy savings potential for 326 commercial buildings is assessed to be 0.25 BU.

Keywords: commercial buildings, connected load, energy conservation studies, energy savings, energy efficiency, energy conservation strategy, energy efficiency, thermal energy, HVAC system

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468 When Journalism Becomes a Burden: Practical Effect of Journalism Practices in Nigeria’s Developing Democracy under Muhammadu Buhari

Authors: Israel Oguche

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Journalism practice has faced several challenges across the globe, particularly in developing countries such as Nigeria. While Nigeria has thrived under democratic experiment for twenty years since the return to democracy in 1999, there is still a great lacuna in freedom of expression, such that the presidents, though elected democratically, have had the tendencies to use military might in clamping down on journalism practices across the country. Under Muhammadu Buhari, it seems Nigeria has returned to the military era when powers were used against who says what, on a media, so today, in Nigeria, there are obvious cases of outright human rights violations and detention of journalists whose offenses were not spelled out. From Abiri Jones to Abba Jalingo and Omoyele Sowore, Nigeria journalists have been placed under the cocoon of the tyrannical administration of Muhammadu Buhari, the president, with subsequent clamping down on the instruments of freedoms such as access to justice and fair hearing. This paper gave vivid analytical and empirical perspectives of journalism practice under the dark days of Muhammadu Buhari as Nigeria’s president. The objectives include; examining the core cases of attacks on journalists since 2015 to date, determining the burden of practicing journalism in a tyrannical government, reeling out the effects of restrictive practices of journalism on freedom of expression among Nigerians and proffering solutions for improvement in the years ahead. Using the cognitive dissonance theory, the survey method was used for the study, with qualitative research analysis as a tool for data presentation. In the findings, the number of journalists in jail for publishing objectively under the Buhari administration remains high while the government has clamped down on freedom of expression among the people. The study concluded that there is a need for repelling of laws made by the Nigeria government in order to save the Nigerian journalism industry from total collapse.

Keywords: communication, developing democracy, press freedom, journalism practices

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467 The Effect of the Internal Organization Communications' Effectiveness through Employee's Performance of Faculty of Management Science, Suan Sunandha Rajabhat University

Authors: Malaiphan Pansap, Surasit Vithayarat

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The purpose of this study was to study the relationship between internal organization communications’ effectiveness and employee’s performance of Faculty of Management Science, Suan Sunandha Rajabhat University. Study on solutions of communication were carried out within the organization. Questionnaire was used to collect information from 136 people of staff and instructor and data were analyzed by using frequency, percentage, mean and standard deviation and then data processing statistic programs. The result found that organization communication that affects their employee’s performance is sender which lack the skills for speaking and writing to convince audiences ready before taking message and the message which organizations are not always informed. The employees believe the behavior of good organization communication has a positive impact on the development of organization because the employees feel involved and be a part of the organization, by the cooperation in working to achieve the goal, the employees can work in the same direction and meet goal quickly.

Keywords: employee’s performance, faculty of management science, internal organization communications’ effectiveness, management accounting, Suan Sunandha Rajabhat University

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466 A Self-Study of the Facilitation of Science Teachers’ Action Research

Authors: Jawaher A. Alsultan, Allen Feldman

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With the rapid switch to remote learning due to the COVID-19 pandemic, science teachers were suddenly required to teach their classes online. This breakneck shift to eLearning raised the question of how teacher educators could support science teachers who wanted to use reform-based methods of instruction while using virtual technologies. In this retrospective self-study, we, two science teacher educators, examined our practice as we worked with science teachers to implement inquiry, discussion, and argumentation [IDA] through eLearning. Ten high school science teachers from a large school district in the southeastern US participated virtually in the COVID-19 Community of Practice [COVID-19 CoP]. The CoP met six times from the end of April through May 2020 via Zoom. Its structure was based on a model of action research called enhanced normal practice [ENP], which includes exchanging stories, trying out ideas, and systematic inquiry. Data sources included teacher educators' meeting notes and reflective conversations, audio recordings of the CoP meetings, teachers' products, and post-interviews of the teachers. Findings included a new understanding of the role of existing relationships, shared goals, and similarities in the participants' situations, which helped build trust in the CoP, and the effects of our paying attention to the science teachers’ needs led to a well-functioning CoP. In addition, we became aware of the gaps in our knowledge of how the teachers already used apps in their practice, which they then shared with all of us about how they could be used for online teaching using IDA. We also identified the need to pay attention to feelings about tensions between the teachers and us around the expectations for final products and the project's primary goals. We found that if we are to establish relationships between us as facilitators and teachers that are honest, fair, and kind, we must express those feelings within the collective, dialogical processes that can lead to learning by all members of the CoP, whether virtual or face-to-face.

Keywords: community of practice, facilitators, self-study, action research

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465 The Effects of Normal Aging on Reasoning Ability: A Dual-Process Approach

Authors: Jamie A. Prowse Turner, Jamie I. D. Campbell, Valerie A. Thompson

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The objective of the current research was to use a dual-process theory framework to explain these age-related differences in reasoning. Seventy-two older (M = 80.0 years) and 72 younger (M = 24.6 years) adults were given a variety of reasoning tests (i.e., a syllogistic task, base rate task, the Cognitive Reflection Test, and a perspective manipulation), as well as independent tests of capacity (working memory, processing speed, and inhibition), thinking styles, and metacognitive ability, to account for these age-related differences. It was revealed that age-related differences were limited to problems that required Type 2 processing and were related to differences in cognitive capacity, individual difference factors, and strategy choice. Furthermore, older adults’ performance can be improved by reasoning from another’s’ perspective and cannot, at this time, be explained by metacognitive differences between young and older adults. All of these findings fit well within a dual-process theory of reasoning, which provides an integrative framework accounting for previous findings and the findings presented in the current manuscript.

Keywords: aging, dual-process theory, performance, reasoning ability

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464 Promoting Civic Health through Patient Voter Registration

Authors: Amit Syal, Madeline Grade, Alister Martin

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Background: Cross-sectional and longitudinal studies demonstrate an association between health and voting. Furthermore, voting enables populations to support policies that impact their health via social determinants like income, education, housing, and healthcare access. Unfortunately, many barriers exist which disproportionately affect the civic participation of certain minority groups. Health professionals have an important role to play in addressing the civic health of all patients and empowering underrepresented communities. Description: Vot-ER is a non-partisan, nonprofit organization that aims to reduce barriers to civic participation by helping patients register to vote while in healthcare settings. The initial approach involved iPad-based kiosks in the emergency department waiting rooms, allowing patients to register themselves while waiting. After the COVID-19 pandemic began, Vot-ER expanded its touchless digital approaches. Vot-ER provides healthcare workers across the country with “Healthy Democracy Kits” consisting of badge backers, posters, discharge paperwork, and other resources. These contain QR and text codes that direct users to an online platform for registering to vote or requesting a mail-in ballot, available in English or Spanish. Outcomes: From May to November 2020, Vot-ER helped prepare 46,320 people to vote. 13,192 individual healthcare providers across all 50 states signed up for and received Healthy Democracy Kits. 80 medical schools participated in the Healthy Democracy Campaign competition. Over 500 institutions ordered site-based materials. Conclusions: A healthy democracy is one in which all individuals in a community have equal and fair opportunities for their voices to be heard. Healthcare settings, such as hospitals, are appropriate and effective venues for increasing both voter registration and education.

Keywords: civic health, enfranchisement, physician, voting

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463 Whether Asset Growth is Systematic Risk: Evidence from Thailand

Authors: Thitima Chaiyakul

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The number of previous literature regarding to the effect of asset growth and equity returns is small. Furthermore, those literature are mainly focus in the developed markets. According to my knowledge, there is no published paper examining the effect of asset growth and equity returns in the Stock Exchange of Thailand in different industry groups. The main objective in this research is the testing the effect of asset growth to equity returns in different industry groups. This study employs the data of the listed companies in the Stock Exchange of Thailand during January 1996 and December 2014. The data of financial industry are exclude from this study due to the different meaning of accounting terms. The results show the supported evidence that the asset growth positively affects the equity returns at a statistically significance level of at least 5% in Agro& Food Industry, Industrials, and Services Industry Groups. These results are inconsistent with the previous research testing in developed markets. Nevertheless, the statistically significances of the effect of asset growth to equity returns appear in some cases. In summary, the asset growth is a non-systematic risk and it is a mispricing factor.

Keywords: asset growth, asset pricing, equity returns, Thailand

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462 Theoretical Exploration for the Impact of Accounting for Special Methods in Connectivity-Based Cohesion Measurement

Authors: Jehad Al Dallal

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Class cohesion is a key object-oriented software quality attribute that is used to evaluate the degree of relatedness of class attributes and methods. Researchers have proposed several class cohesion measures. However, the effect of considering the special methods (i.e., constructors, destructors, and access and delegation methods) in cohesion calculation is not thoroughly theoretically studied for most of them. In this paper, we address this issue for three popular connectivity-based class cohesion measures. For each of the considered measures we theoretically study the impact of including or excluding special methods on the values that are obtained by applying the measure. This study is based on analyzing the definitions and formulas that are proposed for the measures. The results show that including/excluding special methods has a considerable effect on the obtained cohesion values and that this effect varies from one measure to another. For each of the three connectivity-based measures, the proposed theoretical study recommended excluding the special methods in cohesion measurement.

Keywords: object-oriented class, software quality, class cohesion measure, class cohesion, special methods

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461 Understanding Post-Displacement Earnings Losses: The Role of Wealth Inequality

Authors: M. Bartal

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A large empirical evidence points to sizable lifetime earnings losses associated with the displacement of tenured workers. The causes of these losses are still not well-understood. Existing explanations are heavily based on human capital depreciation during non-employment spells. In this paper, a new avenue is explored. Evidence on the role of household liquidity constraints in accounting for the persistence of post-displacement earning losses is provided based on SIPP data. Then, a directed search and matching model with endogenous human capital and wealth accumulation is introduced. The model is computationally tractable thanks to its block-recursive structure and highlights a non-trivial, yet intuitive, interaction between wealth and human capital. Constrained workers tend to accept jobs with low firm-sponsored training because the latter are (endogenously) easier to find. This new channel provides a plausible explanation for why young (highly constrained) workers suffer persistent scars after displacement. Finally, the model is calibrated on US data to show that the interplay between wealth and human capital is crucial to replicate the observed lifecycle pattern of earning losses. JEL— E21, E24, J24, J63.

Keywords: directed search, human capital accumulation, job displacement, wealth accumulation

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460 Validation Pulmonary Embolus Severity Index Score Early Mortality Rate at 1, 3, 7 Days in Patients with a Diagnosis of Pulmonary Embolism

Authors: Nicholas Marinus Batt, Angus Radford, Khaled Saraya

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Pulmonary Embolus Severity Index (PESI) score is a well-validated decision-making score grading mortality rates (MR) in patients with a suspected or confirmed diagnosis of pulmonary embolism (PE) into 5 classes. Thirty and 90 days MR in class I and II are lower allowing the treatment of these patients as outpatients. In a London District General Hospital (DGH) with mixed ethnicity and high disease burden, we looked at MR at 1, 3, and 7 days of all PESI score classes. Our pilot study of 112 patients showed MR of 0% in class I, II, and III. The current study includes positive Computed Tomographic Scans (CT scans) for PE over the following three years (total of 555). MR was calculated for all PESI score classes at 1, 3 & 7 days. Thirty days MR was additionally calculated to validate the study. Our initial results so far are in line with our pilot studies. Further subgroup analysis accounting for the local co-morbidities and disease burden and its impact on the MR will be undertaken.

Keywords: Pulmonary Embolism (PE), Pulmonary Embolism Severity Index (PESI) score, mortality rate (MR), CT pulmonary artery

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459 Prevalence of Lower Third Molar Impactions and Angulations Among Yemeni Population

Authors: Khawlah Al-Khalidi

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Prevalence of lower third molar impactions and angulations among Yemeni population The purpose of this study was to look into the prevalence of lower third molars in a sample of patients from Ibb University Affiliated Hospital, as well as to study and categorise their position by using Pell and Gregory classification, and to look into a possible correlation between their position and the indication for extraction. Materials and methods: This is a retrospective, observational study in which a sample of 200 patients from Ibb University Affiliated Hospital were studied, including patient record validation and orthopantomography performed in screening appointments in people aged 16 to 21. Results and discussion: Males make up 63% of the sample, while people aged 19 to 20 make up 41.2%. Lower third molars were found in 365 of the 365 instances examined, accounting for 91% of the sample under study. According to Pell and Gregory's categorisation, the most common position is IIB, with 37%, followed by IIA with 21%; less common classes are IIIA, IC, and IIIC, with 1%, 3%, and 3%, respectively. It was feasible to determine that 56% of the lower third molars in the sample were recommended for extraction during the screening consultation. Finally, there are differences in third molar location and angulation. There was, however, a link between the available space for third molar eruption and the need for tooth extraction.

Keywords: lower third molar, extraction, Pell and Gregory classification, lower third molar impaction

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458 3D Elasticity Analysis of Laminated Composite Plate Using State Space Method

Authors: Prathmesh Vikas Patil, Yashaswini Lomte Patil

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Laminated composite materials have considerable attention in various engineering applications due to their exceptional strength-to-weight ratio and mechanical properties. The analysis of laminated composite plates in three-dimensional (3D) elasticity is a complex problem, as it requires accounting for the orthotropic anisotropic nature of the material and the interactions between multiple layers. Conventional approaches, such as the classical plate theory, provide simplified solutions but are limited in performing exact analysis of the plate. To address such a challenge, the state space method emerges as a powerful numerical technique for modeling the behavior of laminated composites in 3D. The state-space method involves transforming the governing equations of elasticity into a state-space representation, enabling the analysis of complex structural systems in a systematic manner. Here, an effort is made to perform a 3D elasticity analysis of plates with cross-ply and angle-ply laminates using the state space approach. The state space approach is used in this study as it is a mixed formulation technique that gives the displacements and stresses simultaneously with the same level of accuracy.

Keywords: cross ply laminates, angle ply laminates, state space method, three-dimensional elasticity analysis

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457 Health Literacy and Knowledge Related to Tuberculosis among Outpatients at a Referral Hospital in Lima, Peru

Authors: Rosalina Penaloza, Joanna Navarro, Pauline Jolly, Anna Junkins, Carlos Seas, Larissa Otero

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Background: Tuberculosis (TB) case detection in Peru relies on passive case finding. This strategy relies on the assumption that the community is aware that a persistent cough is a possible symptom of TB and that formal health care needs to be sought. Despite its importance, health knowledge specific to TB is underexplored in Peru. This study aimed to assess health literacy and level of TB knowledge among outpatients attending a referral hospital in Lima, Peru. The goal was to ascertain knowledge gaps in key areas relating to TB, to identify and prioritize subgroups for intervention, and to provide insight for policy and community interventions considering health literacy. Methods: An observational cross-sectional study was conducted using a survey to measure sociodemographic factors, tuberculosis knowledge, and health literacy. Bivariate and Multivariate logistic regression was performed to study the associations between variables and to account for potential confounders. The study was conducted at Hospital Cayetano Heredia in Lima, Peru from June – August 2017. Results: 272 participants were included in the analysis. 57.7% knew someone who had had TB before, 9% had had TB in the past. Two weeks a cough was correctly identified as a symptom that could be TB by 69.1%. High TB knowledge was found among 149 (54.8%) participants. High health literacy was found among 193 (71.0%) participants. Health literacy and TB knowledge were not significantly associated (OR 0.9 (95%CI 0.5-1.5)). After controlling for sex, age, district, education, health insurance, frequency of hospital visits and previous TB diagnosis: High TB knowledge was associated with knowing someone with TB (aOR 2.7 (95%CI 1.6-4.7)) and being a public transport driver, (aOR 0.2 (95%CI 0.05-0.9)). Not being poor was the single factor associated with high health literacy (aOR 3.8 (95%CI 1.6-8.9)). Conclusions: TB knowledge was fair, though 30% did not know the most important symptom of TB. Tailoring educational strategies to risk groups may enhance passive case detection especially amongst transport workers in Lima, Peru.

Keywords: health literacy, Peru, tuberculosis, tuberculosis knowledge

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456 Study of Non-hodgkin’s Lymphoma

Authors: Zidani Abla

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Lymphoma is a common type of cancer that affects the lymphatic system, including the lymph nodes, spleen and other associated organs. There are two main types of lymphoma: Hodgkin's lymphoma and non-Hodgkin's lymphoma. The epidemiological, clinical and biological features of lymphoma are poorly studied in Algeria. The main objective of our study is to investigate the epidemiological, clinical, paraclinical, etiological, evolutionary and biological characteristics of non-Hodgkin's lymphoma (NHL) in the hematology department of the University Hospital Center (HUC) of Batna. This is a study of 10 patients diagnosed at Batna University Hospital. 70% were male and 30% female (sex ratio M/F= 2.33). Median age was 51.7 years. Pain, especially abdominal pain, was the main reason for consultation. Stage IV predominated (40%), followed by stage III (20%). Abdominal adenopathies (34%) were the most abundant. Secondary hepatic localization was predominant. Large B-cell NHL predominated, accounting for 60% of cases, followed by small B-cell NHL (30%). Serology for hepatitis B and C, and human immunodeficiency virus (HIV) was negative. Biologically, a predominance of hyperleukocytosis, polynuclear neutrophilic leukocytosis, lymphopenia and hypoalbuminemia were present in the majority of cases. In summary, our results remain to be compared with other works for other periods and other regions in order to generalize lymphoma percentages for the entire Algerian population.

Keywords: non Hodgkin's lymphoma, epidemiology, clinic, biology

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455 Intertidal Fauna of Kuwait's Coral Islands and Failaka Island

Authors: Manal Alkandari, Valeriy Skryabin, James Bishop

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Intertidal transects of four of Kuwait’s eight islands were sampled qualitatively and quantitative fauna. In total, 11 transects were sampled during spring tide lows (0 chart datum) as follows: Kubber, two transects; Qaurh, two transects; Umm Al-Maradem, three transects; and Failaka, four trasects. Qualitative and quantitative samples were collected at high, mid 1, mid 2, and low tides. In total, 270 invertebrate taxa and 15 vertebrate (fishes) taxa were identified. Failaka Island with 224 taxa was the most diverse. Second was Umm Al-Maradim with 84 taxa, followed by Kubbar with 47, and finally Qaruh with 38. Polychaetes were the most diverse group accounting for 31% of the taxa; decapods accounted for 17 %; gastropods,14 %; bivalves, 12 %; and amphipods 11%. Fishes and echinoderms contributed on 5 and 3.5 %, respectively. Three Families of polychaetes are reported for the first time in the Arabian Gulf: Protodrilidae, Nerillidae, and Saccocirridae. Island sediments consisted mostly of sand, but a few transects contained up to 40% gravel. Total organic carbon was less than 1% at all transects, but total petroleum hydrocarbons (TPH) ranged up to 100 ppm on Qaru. This is expected because of natural seeps in the area constantly supplying the intertidal zone with oil globules. TPH on Umm Al-Maradim was less than 10 ppm, except at high tide on one transect where concentrations reached 40 ppm. In general, TPHs were less than 10 ppm.

Keywords: intertidal, Kuwaits waters, marine, invertebrates, fish

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454 Seismic Hazard Response of Bhairabi-Sairang Tunnel Due to the Effect of Faulting

Authors: Tauhidur Rahman, Subhrajit Pathak

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In this study, structural response of Bhairabi-Sairang Tunnel due to presence of seismic faults has been thoroughly examined. There may be several active faults located in and around the project. Faults are the key seismic sources from where earthquakes are originated. The magnitude of earthquake will depend on the length of the fault. A long fault more than 200 km can produce earthquake of magnitude (Mw ) more than 8.0 and smaller length less than 10 km will produce small magnitude earthquake. Now-a-days it is very much essential to identify the distance and length of a fault from the project site. Based on this, in the present paper, a case study of the Bhairabi Sairang Tunnel of 1.73 Km length located in the North Eastern Region of India has been selected to calculate the seismic hazard from the surrounding effect of faults. A comparative study of seismic hazard at the tunnel site has been made based on the location of faults with the seismic hazard obtained from the Indian Standards code of Practice. In this paper, a practical problem of a tunnel has been analysed based on the available faults around the project site accounting the soil factor.

Keywords: seismic hazard, effect of fault, soil factor, Bhairabi Sairang tunnel

Procedia PDF Downloads 566
453 An Analysis of Twitter Use of Slow Food Movement in the Context of Online Activism

Authors: Kubra Sultan Yuzuncuyil, Aytekin İsman, Berkay Bulus

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With the developments of information and communication technologies, the forms of molding public opinion have changed. In the presence of Internet, the notion of activism has been endowed with digital codes. Activists have engaged the use of Internet into their campaigns and the process of creating collective identity. Activist movements have been incorporating the relevance of new communication technologies for their goals and opposition. Creating and managing activism through Internet is called Online Activism. In this main, Slow Food Movement which was emerged within the philosophy of defending regional, fair and sustainable food has been engaging Internet into their activist campaign. This movement supports the idea that a new food system which allows strong connections between plate and planet is possible. In order to make their voices heard, it has utilized social networks and develop particular skills in the framework online activism. This study analyzes online activist skills of Slow Food Movement (SFM) develop and attempts to measure its effectiveness. To achieve this aim, it adopts the model proposed by Sivitandies and Shah and conduct both qualitiative and quantiative content analysis on social network use of Slow Food Movement. In this regard, the sample is chosen as the official profile and analyzed between in a three month period respectively March-May 2017. It was found that SFM develops particular techniques that appeal to the model of Sivitandies and Shah. The prominent skill in this regard was found as hyperlink abbreviation and use of multimedia elements. On the other hand, there are inadequacies in hashtag and interactivity use. The importance of this study is that it highlights and discusses how online activism can be engaged into a social movement. It also reveals current online activism skills of SFM and their effectiveness. Furthermore, it makes suggestions to enhance the related abilities and strengthen its voice on social networks.

Keywords: slow food movement, Twitter, internet, online activism

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452 Estimation of Missing Values in Aggregate Level Spatial Data

Authors: Amitha Puranik, V. S. Binu, Seena Biju

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Missing data is a common problem in spatial analysis especially at the aggregate level. Missing can either occur in covariate or in response variable or in both in a given location. Many missing data techniques are available to estimate the missing data values but not all of these methods can be applied on spatial data since the data are autocorrelated. Hence there is a need to develop a method that estimates the missing values in both response variable and covariates in spatial data by taking account of the spatial autocorrelation. The present study aims to develop a model to estimate the missing data points at the aggregate level in spatial data by accounting for (a) Spatial autocorrelation of the response variable (b) Spatial autocorrelation of covariates and (c) Correlation between covariates and the response variable. Estimating the missing values of spatial data requires a model that explicitly account for the spatial autocorrelation. The proposed model not only accounts for spatial autocorrelation but also utilizes the correlation that exists between covariates, within covariates and between a response variable and covariates. The precise estimation of the missing data points in spatial data will result in an increased precision of the estimated effects of independent variables on the response variable in spatial regression analysis.

Keywords: spatial regression, missing data estimation, spatial autocorrelation, simulation analysis

Procedia PDF Downloads 382