Search results for: middle cheliff
1054 Spanish University Governance Reporting
Authors: Agustin Baidez, Yolanda Ramirez
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There is currently a growing interest in the improvement of university governance and the disclosure of information on governance processes as an essential part of the transparency and accountability of universities. This paper aims to examine the extent and quality of voluntary corporate governance disclosure by public Spanish universities on their websites in relation to information need of stakeholders. The results of this study show that Spanish university stakeholders attach great importance to the disclosure of specific information on aspects of corporate governance. However, the quality of disclosed information on university governance in public Spanish universities websites is in the middle level. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher quality information on university autonomy in financing, autonomy in management, autonomy regarding student selection and assessment, degree of consanguinity of executive directors, report on assigned public funding based on results, and management reports.Keywords: university, governance, transparency, stakeholders
Procedia PDF Downloads 571053 An Anthropological Perspective: Interaction with Extended Kinship in Saudi Arabia in the 21st Century
Authors: Alaa Alshehri
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It has been thought that kinship in modernization is moving in a linear Western model; however, the literature shows that different cultures adjust to modernization by preserving its norms and values. Saudi Arabia is a young country experiencing rapid expansion from oil discovery until economic diversification. By conducting 10 interviews from different provinces of the country from the age of 27-47, these anthropological studies suggest that Saudi people adapted to modernization and globalization through unique interactions with extended families by asking the participants to give detailed descriptions of their interactions with their kinship. With almost all the participants noticing the changes within the last few years, this interaction is rooted in their religious beliefs, which they stressed, even with the free choice of life opportunities. They tried to find a balance between individuality and collectivity and connect the gap between the older and younger generations. This study adds to the anthropological debate on kinship definition and ties in modernization and provides a perspective on the social reality of one of the major Middle Eastern countries, Saudi Arabia.Keywords: collectivity, economic diversification, kinship, modernization theory, individuality
Procedia PDF Downloads 1001052 The Implementation of Character Education in Code Riverbanks, Special Region of Yogyakarta, Indonesia
Authors: Ulil Afidah, Muhamad Fathan Mubin, Firdha Aulia
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Code riverbanks Yogyakarta is a settlement area with middle to lower social classes. Socio-economic situation is affecting the behavior of society. This research aimed to find and explain the implementation and the assessment of character education which were done in elementary schools in Code riverside, Yogyakarta region of Indonesia. This research is a qualitative research which the subjects were the kids of Code riverbanks, Yogyakarta. The data were collected through interviews and document studies and analyzed qualitatively using the technique of interactive analysis model of Miles and Huberman. The results show that: (1) The learning process of character education was done by integrating all aspects such as democratic and interactive learning session also introducing role model to the students. 2) The assessment of character education was done by teacher based on teaching and learning process and an activity in outside the classroom that was the criterion on three aspects: Cognitive, affective and psychomotor.Keywords: character, Code riverbanks, education, Yogyakarta
Procedia PDF Downloads 2481051 Brain Bleeding Venous Malformation in the Computed Tomography Emergency Department
Authors: Angelis P. Barlampas
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The aim of this work is to denote that during an emergency state, an examination study may not be accomplished by state-of-the-art of imaging and, therefore, cannot obviously reveal all the existing findings. But, such a situation may have disastrous consequences for the patient. When interpreting radiological images, one must try to be as meticulous as possible, especially if the patient has alerting clinical symptoms. A case may be missed because its findings are not so obvious in rapid uncompleted radiological imaging. A thirty-seven years old female patient visited the emergency department because of a headache and hemiparesis of her left leg. Firstly, a CT examination without contrast was done, and mild serpentinous hyperintensities were depicted at the right parietal lobe. In addition to that, there was a linear, mildly hyperattenuating structure resembling a vessel in the nearby middle line. At first, an AVM was suspected, so an MRI examination with i.v. Gd was prescribed. The patient returned a few days later, not having done the MRI and complaining of persisting symptomatology. A new CT examination without and with i.v.c administration was done that showed no hyperintensities but a type-enhancing vessel in the posterior interhemispheric fissure. The latest findings are consistent with a venous malformation with previous bleeding.Keywords: bleeding, brain, CNS, hemorrhage, CT, venous malformation
Procedia PDF Downloads 1221050 From Modern to Contemporary Art: Transformations of Art Market in Istanbul
Authors: Cem Ozatalay, Senem Ornek
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The Artprice Contemporary Art Market Annual Report 2014 notices that Istanbul, with its art market volume of $3.6 million has become the first city of the Middle East and North Africa region and the 14th city of the World. Indeed, the period 2004–2014 has been significant in terms of the growth of the art market, during which the majority of contemporary art galleries and museums in Istanbul was inaugurated. This boom means that with the joining of new agents, the structure of the art market has dramatically changed. To use Nathalie Heinich’s terminology, in the current art field, three art genres – namely classical art, modern art and contemporary art – coexist, but in the case of Istanbul, such as many art cities in the world, the latter genre has become increasingly dominant. This presentation aims to show how the power shifts away from the classical art agents to contemporary art agents, and the effects produced by the conflicts between the old and new agents of current art field. Based on the data obtained from an ongoing field research in Istanbul among the art market agents such as art dealers, curators, art critics and artists, it will be shown that even if the agents of different art genres are in conflict with each other, there is, at the same time, a continuum between the three art worlds.Keywords: contemporary art market, economic sociology of art, Istanbul art market, structure of the art field in Istanbul
Procedia PDF Downloads 2551049 FMR1 Gene Carrier Screening for Premature Ovarian Insufficiency in Females: An Indian Scenario
Authors: Sarita Agarwal, Deepika Delsa Dean
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Like the task of transferring photo images to artistic images, image-to-image translation aims to translate the data to the imitated data which belongs to the target domain. Neural Style Transfer and CycleGAN are two well-known deep learning architectures used for photo image-to-art image transfer. However, studies involving these two models concentrate on one-to-one domain translation, not one-to-multi domains translation. Our study tries to investigate deep learning architectures, which can be controlled to yield multiple artistic style translation only by adding a conditional vector. We have expanded CycleGAN and constructed Conditional CycleGAN for 5 kinds of categories translation. Our study found that the architecture inserting conditional vector into the middle layer of the Generator could output multiple artistic images.Keywords: genetic counseling, FMR1 gene, fragile x-associated primary ovarian insufficiency, premutation
Procedia PDF Downloads 1301048 The Effect of Environmental, Social, and Governance (ESG) Ratings on Financial Performance: Evidence from MENA Countries
Authors: Taha Almarayhe
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This study addresses the gap in understanding the effect of environmental, social, and governance (ESG) practices on firm performance within the Middle East and North Africa (MENA) region. Using a sample of 340 publicly traded firms across ten MENA countries (2007–2017) and employing ordinary least squares (OLS) regression, the study evaluates how ESG ratings impact both accounting-based performance measures—such as return on assets (ROA), return on equity (ROE), and earnings per share (EPS)—and market-based measures like Tobin’s Q and dividend yield. Results reveal that ESG ratings positively and significantly influence financial performance, particularly in countries with strong regulatory environments. This research contributes empirical insights to the literature on ESG’s financial impact, particularly by comparing cross-country data within the MENA region. It provides valuable guidance for investors and managers aiming to enhance financial outcomes through sustainable business practices.Keywords: ESG ratings, financial performance, MENA countries, environmental disclosures
Procedia PDF Downloads 101047 The Modified WBS Based on LEED Rating System in Decreasing Energy Consumption and Cost of Buildings
Authors: Mehrab Gholami Zangalani, Siavash Rajabpour
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In compliance with the Statistical Centre of Iran (SCI)’s results, construction and housing section in Iran is consuming 40% of energy, which is 5 times more than the world average consumption. By considering the climate in Iran, the solutions in terms of design, construction and exploitation of the buildings by utilizing the LEED rating system (LRS) is presented, regarding to the reasons for the high levels of energy consumption during construction and housing in Iran. As a solution, innovative Work Break Structure (WBS) in accordance with LRS and Iranian construction’s methods is unveiled in this research. Also, by amending laws pertaining to the construction in Iran, the huge amount of energy and cost can be saved. Furthermore, with a scale-up of these results to the scale of big cities such as Tehran (one of the largest metropolitan areas in the middle east) in which the license to build more than two hundred and fifty units each day is issued, the amount of energy and cost that can be saved is estimated.Keywords: costs reduction, energy statistics, leed rating system (LRS), work brake structure (WBS)
Procedia PDF Downloads 5271046 Functional Mortality of Anopheles stephensi, the Urban Malaria Vector as Induced by the Sublethal Exposure to Deltamethrin
Authors: P. Aarumugam, N. Krishnamoorthy, K. Gunasekaran
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The mosquitoes with loss of minimum three legs especially the hind legs have the negative impact on the survival hood of mosquitoes. Three days old unfed adult female laboratory strain was selected in each generation against sublethal dosages (0.004%, 0.005%, 0.007% and 0.01%) of deltamethrin upto 40 generations. Impregnated papers with acetone were used for control. Every fourth generation, survived mosquitoes were observed for functional mortality. Hind legs lost were significantly (P< 0.05) higher in treated than the controls up to generation 24, thereafter no significant lost. In contrary, no significant forelegs lost among exposed mosquitoes. Middle legs lost were also not significant in the exposed mosquitoes except first generation (F1). The field strain (Chennai) did not show any significant loss of legs (fore or mid or hind) compared to the control. The selection pressure on mosquito population influences strong natural selection to develop various adaptive mechanisms.Keywords: Anopheles stephensi, deltamethrin, functional mortality, synthetic pyrethroids
Procedia PDF Downloads 3961045 Exploring the Availability and Distribution of Public Green Spaces among Riyadh Residential Neighborhoods
Authors: Abdulwahab Alalyani, Mahbub Rashid
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Public green space promotes community health including daily activities, but these resources may not be available enough or may not equitably be distributed. This paper measures and compares the availability of public green spaces (PGS) among low, middle, and high-income neighborhoods in the Riyadh city. Additionally, it compares the total availability of PGS to WHO standard and Dubai availability of PGS per person. All PGS were mapped using geographical information systems, and total area availability of PGS compared to WHO and Dubai standards. To evaluate the significant differences in PGS availability across low, medium, and high-income Riyadh neighborhoods, we used a One-way ANOVA analysis of covariance to test the differences. As a result, by comparing PGS of Riyadh neighborhoods to WHO and Dubai-availability, it was found that Riyadh PGS were lower than the minimum standard of WHO and as well as Dubai. Riyadh has only 1.13 m2 per capita of PGS. The second finding, the availability of PGS, was significantly different among Riyadh neighborhoods based on socioeconomic status. The future development of PGS should be focused on increasing PGS availability and should be given priority to those low-income and unhealthy communities.Keywords: spatial equity, green space, quality of life, built environment
Procedia PDF Downloads 1281044 Tax Evasion with Mobility between the Regular and Irregular Sectors
Authors: Xavier Ruiz Del Portal
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This paper incorporates mobility between the legal and black economies into a model of tax evasion with endogenous labor supply in which underreporting is possible in one sector but impossible in the other. We have found that the results of the effects along the extensive margin (number of evaders) become more robust and conclusive than those along the intensive margin (hours of illegal work) usually considered by the literature. In particular, it is shown that the following policies reduce the number of evaders: (a) larger and more progressive evasion penalties; (b) higher detection probabilities; (c) an increase in the legal sector wage rate; (d) a decrease in the moonlighting wage rate; (e) higher costs for creating opportunities to evade; (f) lower opportunities to evade, and (g) greater psychological costs of tax evasion. When tax concealment and illegal work also are taken into account, the effects do not vary significantly under the assumptions in Cowell (1985), except for the fact that policies (a) and (b) only hold as regards low- and middle-income groups and policies (e) and (f) as regards high-income groups.Keywords: income taxation, tax evasion, extensive margin responses, the penalty system
Procedia PDF Downloads 1551043 The Difference Between Islamic Terrorism and Tha Human Rights In The Middle East
Authors: Mina Latif Ghaly Sawiras
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The difference between Islamic terrorism and human-rights has become a big question in the fight against Islamic terrorism globally. This is was raised on the fact that terrorism and human rights are interrelated to the extent that, when the former starts, the latter is violated. This direct linkage was recognized in the Vienna Declaration and Program of Action as adopted by the World Conference on Human Rights in Vienna on 25 June 1993 which agreed that acts of terrorism in all its forms and manifestations are aimed at the destruction of human rights. Hence, Islamic-terrorism constitutes a violation on our most basic human rights. To this end, the first part of this paper will focus on the nexus between terrorism and human rights and endeavors to draw a co-relation between these two concepts. The second part thereafter will analyse the emerging concept of cyber-terrorism and how it takes place. Further, an analysis of cyber counter-terrorism balanced as against human rights will also be undertaken. This will be done through the analysis of the concept of ‘securitization’ of human rights as well as the need to create a balance between counterterrorism efforts as against the protection of human rights at all costs. The paper will then conclude with recommendations on how to balance counter-terrorism and human rights in the modern age.Keywords: balance, counter-terrorism, cyber-terrorism, human rights, security, violation
Procedia PDF Downloads 641042 Decomposing the Socio-Economic Inequalities in Utilization of Antenatal Care in South Asian Countries: Insight from Demographic and Health Survey
Authors: Jeetendra Yadav, Geetha Menon, Anita Pal, Rajkumar Verma
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Even after encouraging maternal and child wellness programs at worldwide level, lower-middle income nations are not reached the goal set by the UN yet. This study quantified the contribution of socioeconomic determinants of inequality to the utilization of Antenatal Care in South Asian Countries. This study used data from Demographic Health Survey (DHS) of the selected countries were used, and Oaxaca decomposing were applied for socioeconomic inequalities in utilization of antenatal care. Finding from the multivariate analysis shows that mother’s age at the time of birth, birth order and interval, mother’s education, mass media exposure and economic status were significant determinants of the utilization of antenatal care services in South Asian countries. Considering, concentration index curve, the line of equity was greatest in Pakistan which followed by India and Nepal.Keywords: antenatal care, decomposition, inequalities, South Asian countries
Procedia PDF Downloads 1831041 Understanding Awareness, Agency and Autonomy of Mothers and Potential of Digital Technology in Expanding Maternal Health Information Access: A Survey of Mothers in Urban India
Authors: Sumiti Saharan, Pallav Patankar, Lily W. Lee
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Understanding the health-seeking behaviors and attitudes of women towards maternal health in the context of gender roles and family dynamics is tremendously crucial for designing effective and impactful interventions aimed at improving maternal and child health outcomes. Further, as the digital world becomes more accessible and affordable, it is imperative to scope the potential of digital technology in enabling access to maternal health information in different socio-economic groups (SEGs). In the summer of 2017, we conducted a study with 500 women across different SEGs in urban India who were pregnant or had had a delivery in the last year. The study was undertaken to assess their maternal health information seeking behavior with a particular focus on probing their use of digital technology for health-related information. The study also measured women's decision-making autonomy in the context of maternal health, awareness of their rights to quality and respectful maternal healthcare, and agency to voice their rights. We probed the impact of key variables including education, age, and socioeconomic status on all outcome variables. In terms of health-seeking behaviors, we found that women heavily relied on medical professionals and/or their mothers and mothers-in-law for all maternal health advice. Digital adoption was found to be high across all SEGs, with around 70% of women from all populations using the internet several times a week. On the other hand, use of the internet for both accessing maternal health information and choosing maternity hospitals were both significantly dependent on SEG. The key reasons reported for not using the internet for health purposes were lack of awareness and lack of trust on content accuracy. Decisions around health practices and type of delivery were found to be jointly made by women and other family members. Almost all women reported their husbands to play a key role in all maternal health decisions and for decisions with a clear financial implication like choice of hospital for delivery, husbands were reported to be the sole decision maker by a majority of women. The agency of women was also found to be low in interactions with maternal healthcare providers with a third of respondents not comfortable with voicing their opinions and preferences to their doctors. Interestingly, we find that this relatively low agency was prominent in both lower middle class and middle-class SEGs. Recognition of the sociocultural determinants of behavior is the first step in developing actionable strategies for improving maternal health outcomes. Our study quantifies the agency and autonomy of women in urban India and the variables that impact them. Our findings emphasize the value of gender normative approaches that factor in the key role husbands play in guiding maternal health decisions. They also highlight the power of digital approaches for catalyzing access to maternal health information. These insights into the attitude and behaviors of mothers in context of their sociocultural environments—and their relationship with digital technology—can help pave the way towards designing effective, scalable maternal and child health programs in developing nations like India.Keywords: access to healthcare information, behavior, digital health, maternal health
Procedia PDF Downloads 1371040 Net Zero Energy Schools: The Starting Block for the Canadian Energy Neutral K-12 Schools
Authors: Hamed Hakim, Roderic Archambault, Charles J. Kibert, Maryam Mirhadi Fard
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Changes in the patterns of life in the late 20th and early 21st century have created new challenges for educational systems. Greening the physical environment of school buildings has emerged as a response to some of those challenges and led to the design of energy efficient K-12 school buildings. With the advancement in knowledge and technology, the successful construction of Net Zero Energy Schools, such as the Lady Bird Johnson Middle School demonstrates a cutting edge generation of sustainable schools, and solves the former challenge of attaining energy self-sufficient educational facilities. There are approximately twenty net zero energy K-12 schools in the U.S. of which about six are located in Climate Zone 5 and 6 based on ASHRAE climate zone classification. This paper aims to describe and analyze the current status of energy efficient and NZE schools in Canada. An attempt is made to study existing U.S. energy neutral strategies closest to the climate zones in Canada (zones 5 and 6) and identify the best practices for Canadian schools.Keywords: Canada K-12 schools, green school, energy efficient, net-zero energy schools
Procedia PDF Downloads 4041039 Cross-Cultural Conflict Management in Transnational Business Relationships: A Qualitative Study with Top Executives in Chinese, German and Middle Eastern Cases
Authors: Sandra Hartl, Meena Chavan
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This paper presents the outcome of a four year Ph.D. research on cross-cultural conflict management in transnational business relationships. An important and complex problem about managing conflicts that arise across cultures in business relationships is investigated, and conflict resolution strategies are identified. This paper particularly focuses on transnational relationships within a Chinese, German and Middle Eastern framework. Unlike many papers on this issue which have been built on experiments with international MBA students, this research provides real-life cases of cross-cultural conflicts which are not easy to capture. Its uniqueness is underpinned as the real case data was gathered by interviewing top executives at management positions in large multinational corporations through a qualitative case study method approach. This paper makes a valuable contribution to the theory of cross-cultural conflicts, and despite the sensitivity, this research primarily presents real-time business data about breaches of contracts between two counterparties engaged in transnational operating organizations. The overarching aim of this research is to identify the degree of significance for the cultural factors and the communication factors embedded in cross-cultural business conflicts. It questions from a cultural perspective what factors lead to the conflicts in each of the cases, what the causes are and the role of culture in identifying effective strategies for resolving international disputes in an increasingly globalized business world. The results of 20 face to face interviews are outlined, which were conducted, recorded, transcribed and then analyzed using the NVIVO qualitative data analysis system. The outcomes make evident that the factors leading to conflicts are broadly organized under seven themes, which are communication, cultural difference, environmental issues, work structures, knowledge and skills, cultural anxiety and personal characteristics. When evaluating the causes of the conflict it is to notice that these are rather multidimensional. Irrespective of the conflict types (relationship or task-based conflict or due to individual personal differences), relationships are almost always an element of all conflicts. Cultural differences, which are a critical factor for conflicts, result from different cultures placing different levels of importance on relationships. Communication issues which are another cause of conflict also reflect different relationships styles favored by different cultures. In identifying effective strategies for solving cross-cultural business conflicts this research identifies that solutions need to consider the national cultures (country specific characteristics), organizational cultures and individual culture, of the persons engaged in the conflict and how these are interlinked to each other. Outcomes identify practical dispute resolution strategies to resolve cross-cultural business conflicts in reference to communication, empathy and training to improve cultural understanding and cultural competence, through the use of mediation. To conclude, the findings of this research will not only add value to academic knowledge of cross-cultural conflict management across transnational businesses but will also add value to numerous cross-border business relationships worldwide. Above all it identifies the influence of cultures and communication and cross-cultural competence in reducing cross-cultural business conflicts in transnational business.Keywords: business conflict, conflict management, cross-cultural communication, dispute resolution
Procedia PDF Downloads 1621038 The Ever-Changing Connection Among Banks and Insurers: An Examination of the Financial Standing of the Financial System
Authors: Iqra Ali
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This study uses panel Vector Auto Regression (VAR) to analyses the dynamic link between banking and insurance activities based on the asset size of the insurance industry for 73 countries between 1980 and 2014. Assets in the insurance industry and banking activities usually have a Granger causal link, according to panel Granger-causality tests. Impulse response analyses for the entire sample show that the size of insurance assets responds favorably to a shock to the liquid liabilities and deposits of the financial system but negatively to a shock to deposit money bank assets and private credit offered by commercial banks, other financial institutions, and deposit banks. While the findings for middle- and low-income nations varied significantly, the observations for high-income countries are essentially the same. Furthermore, we find that there is a substantial interplay between banking and insurance activity in civil law nations as opposed to common law ones.Keywords: vector autoregression, banking, insurance, Granger-causality
Procedia PDF Downloads 61037 Comprehensive Ultrasonography During Low-flow Bypass in Patients with Symptomatic Internal Carotid Artery (ICA) Occlusion
Authors: G. K. Guseynova, V. V. Krylov, L. T. Khamidova, N. A. Polunina, V. A. Lukyanchikov
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The report presents complex ultrasound diagnostics in patients with symptomatic steno-occlusive lesions of extra- and intracranial branches of brachiocephalic arteries (BCA). The tasks and possibilities of ultrasound diagnostics at different stages of treatment of patients with symptomatic occlusion of internal carotid artery (ICA) are covered in detail; qualitative and quantitative characteristics of blood flow; parameters of the wall and lumen of the main arteries of the head; methods of ultrasound examination of indirect assessment of the functional status are presented. Special attention is paid to the description of indicators that are predictors of the consistency of formed extra-intracranial low-flow shunts, examples of functioning and failed anastomoses are analyzed.Keywords: CBF, cerebral blood flow; CTA, external carotid artery; ICA, internal carotid artery; MCA, middle cerebral artery; MRA, magnetic resonance angiography; OEF, oxygen extraction fraction; TIA, transient ischaemic attack, ultrasound, low-flow bypass, anastomoses
Procedia PDF Downloads 421036 Masstige and the New Luxury: An Exploratory Study on Cosmetic Brands Among Black African Woman
Authors: Melanie Girdharilall, Anjli Himraj, Shivan Bhagwandin, Marike Venter De Villiers
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The allure of luxury has long been attractive, fashionable, mystifying, and complex. As globalisation and the popularity of social media continue to evolve, consumers are seeking status products. However, in emerging economies like South Africa, where 60% of the country lives in poverty, this desire is often far-fetched and out of reach to most of the consumers. As a result, luxury brands are introducing masstige products: products that are associated with luxury and status but within financial reach to the middle-class consumer. The biggest challenge that this industry faces is the lack of knowledge and expertise on black female’s hair composition and offering products that meet their intricate requirements. African consumers have unique hair types, and global brands often do not accommodate for the complex nature of their hair and their product needs. By gaining insight into this phenomenon, global cosmetic brands can benefit from brand expansion, product extensions, increased brand awareness, brand knowledge, and brand equity. The purpose of this study is to determine how cosmetic brands can leverage the concept of masstige products to cater to the needs of middle-income black African woman. This study explores the 18- to 35-year-old black female cohort, which comprises approximately 17% of the South African population. The black hair care industry in Africa is expected a 6% growth rate over the next 5 years. The study is grounded in Paul’s (2019) 3-phase model for masstige marketing. This model demonstrates that product, promotion, and place strategies play a significant role in masstige value creation and the impact of these strategies on the branding dimensions (brand trust, brand association, brand positioning, brand preference, etc.).More specifically, this theoretical framework encompasses nine stages, or dimensions, that are of critical importance to companies who plan to infiltrate the masstige market. In short, the most critical components to consider are the positioning of the product and its competitive advantage in comparison to competitors. Secondly, advertising appeals and use of celebrities, and lastly, distribution channels such as online or in-store while maintain the exclusivity of the brand. By means of an exploratory study, a qualitative approach was undertaken, and focus groups were conducted among black African woman. The focus groups were voice recorded, transcribed, and analysed using Atlas software. The main themes were identified and used to provide brands with insight and direction for developing a comprehensive marketing mix for effectively entering the masstige market. The findings of this study will provide marketing practitioners with in-depth insight into how to effectively position masstige brands in line with consumer needs. It will give direction to both existing and new brands aiming to enter this market, by giving a comprehensive marketing mix for targeting the growing black hair care industry in Africa.Keywords: africa, masstige, cosmetics, hard care, black females
Procedia PDF Downloads 851035 Accounting and Auditing Standards Influence on Income Smoothing Perspective in Islamic Financial Institutions
Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan
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We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries
Procedia PDF Downloads 941034 Optimization of Multi-Zone Unconventional (Shale) Gas Reservoir Using Hydraulic Fracturing Technique
Authors: F. C. Amadi, G. C. Enyi, G. G. Nasr
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Hydraulic fracturing is one of the most important stimulation techniques available to the petroleum engineer to extract hydrocarbons in tight gas sandstones. It allows more oil and gas production in tight reservoirs as compared to conventional means. The main aim of the study is to optimize the hydraulic fracturing as technique and for this purpose three multi-zones layer formation is considered and fractured contemporaneously. The three zones are named as Zone1 (upper zone), Zone2 (middle zone) and Zone3 (lower zone) respectively and they all occur in shale rock. Simulation was performed with Mfrac integrated software which gives a variety of 3D fracture options. This simulation process yielded an average fracture efficiency of 93.8%for the three respective zones and an increase of the average permeability of the rock system. An average fracture length of 909 ft with net height (propped height) of 210 ft (average) was achieved. Optimum fracturing results was also achieved with maximum fracture width of 0.379 inches at an injection rate of 13.01 bpm with 17995 Mscf of gas production.Keywords: hydraulic fracturing, optimisation, shale, tight reservoir
Procedia PDF Downloads 4281033 Genetic Variation of Autosomal STR Loci from Unrelated Individual in Iraq
Authors: H. Imad, Q. Cheah, J. Mohammad, O. Aamera
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The aim of this study is twofold. One is to determine the genetic structure of Iraq population and the second objective of the study was to evaluate the importance of these loci for forensic genetic purposes. FTA® Technology (FTA™ paper DNA extraction) utilized to extract DNA. Twenty STR loci and Amelogenin including D3S1358, D13S317, PentaE, D16S539, D18S51, D2S1338, CSF1PO, Penta D, THO1, vWA, D21S11, D7S820, TPOX, D8S1179, FGA, D2S1338, D5S818, D6S1043, D12S391, D19S433, and Amelogenin amplified by using power plex21® kit. PCR products detected by genetic analyzer 3730xL then data analyzed by PowerStatsV1.2. Based on the allelic frequencies, several statistical parameters of genetic and forensic efficiency have been estimated. This includes the homozygosity and heterozygosity, effective number of alleles (n), the polymorphism information content (PIC), the power of discrimination (DP), and the power of exclusion (PE). The power of discrimination values for all tested loci was from 75% to 96% therefore, those loci can be safely used to establish a DNA-based database for Iraq population.Keywords: autosomal STR, genetic variation, Middle and South of Iraq, statistical parameters
Procedia PDF Downloads 3851032 The Indo-European and Old Iranian Fire and Its Relations with the Lur Fire
Authors: Behzad Moeini Sam, Sara Mohammadi Avandi
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The rituals of fire among the Iranians go back to the general Proto-Indo-European and Indo-Iranian eras when they lived in regions known as the Pontic-Caspian (Indo-Europeans) and Kazakhstan (the Andronovo culture belonging to the Indo-Iranian tribes), and we can get to know about their vulgar heritage despite their separation from each other during several millennia. The early Aryan settlers of Iran had brought their cults to their new home and were bequeathed to them by their Indo-Iranian ancestors. Tradition speaks of several great sacred Iranian fires consecrated by the pre-Zoroastrian kings. Ātar or fire corresponds to the Vedic Agni Atar's functions are elaborately delineated in the Later Avesta. This paper aims to show the fire cults among the Iranian Lur tribes that originate in the past. Therefore, it will be searched for rituals in equally Indo-European and Indo-Iranian Periods and Old Iranian Texts and their frequency among the Lur tribes. In addition to the library books, we tried to interview the chiefs of Lur tribes. Finally, we concluded that the fire among the Lur Tribes is a sequence of beliefs of the Proto-Indo-European and Indo-Iranian Periods reflected in Old and Middle Iranian texts.Keywords: Indo-European, ancient Iran, fire, Lur, Zoroastrian
Procedia PDF Downloads 841031 Guests’ Perceptions of Service Quality Performance in Saudi Hotels: Testing the Relation with Brand Loyalty, and Gender through SERVPERF
Authors: Mohamed Mohsen
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The purpose of this study is to explore the level of service quality performance from the perspectives of hotel guests. The aim is to examine hotel guests’ perceptions of service quality performance and its relation with their brand loyalty and gender. The study utilized the instrument of SERVPERF developed by Cronin and Taylor (1992) to measure service quality performance. The study was conducted in three upscale hotels in Saudi Arabia. The study found that service quality performance is significantly correlated to both brand loyalty and gender of hotel guests. The study also found that loyal and female hotel guests have perceptions of service quality performance than do non-loyal and male hotel guests. This research is the first empirical study in the Middle East that links service quality performance with brand loyalty and gender of hotel guests.Keywords: service quality, SERVPERF, customer satisfaction, brand loyalty, gender
Procedia PDF Downloads 3481030 From E-Government to Cloud-Government Challenges of Jordanian Citizens' Acceptance for Public Services
Authors: Abeer Alkhwaldi, Mumtaz Kamala
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On the inception of the third millennium, there is much evidence that cloud technologies have become the strategic trend for many governments not only developed countries (e.g., UK, Japan, and USA), but also developing countries (e.g. Malaysia and the Middle East region), who have launched cloud computing movements for enhanced standardization of IT resources, cost reduction, and more efficient public services. Therefore, cloud-based e-government services considered as one of the high priorities for government agencies in Jordan. Although of their phenomenal evolution, government cloud-services still suffering from the adoption challenges of e-government initiatives (e.g. technological, human-aspects, social, and financial) which need to be considered carefully by governments contemplating its implementation. This paper presents a pilot study to investigate the citizens' perception of the extent in which these challenges affect the acceptance and use of cloud computing in Jordanian public sector. Based on the data analysis collected using online survey some important challenges were identified. The results can help to guide successful acceptance of cloud-based e-government services in Jordan.Keywords: challenges, cloud computing, e-government, acceptance, Jordan
Procedia PDF Downloads 4351029 Study of the Buckling of Sandwich Beams Consider Stretching Effect
Authors: R. Bennai, H. Ait Atmane, H. Fourne, B. Ayache
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In this work, an analytical approach using a refined theory of hyperbolic shear deformation of a beam was developed to study the buckling of graduated sandwiches beams under different boundary conditions. The effects of transverse shear strains and the transverse normal deformation are considered. The constituent materials of the beam are supposed gradually variable depending on the height direction based on a simple power distribution law in terms of the volume fractions of the constituents; the two materials with which we worked are metals and ceramics. The core layer is taken homogeneous and made of an isotropic material; while the banks layers consist of functionally graded materials with a homogeneous fraction compared to the middle layer. In the end, illustrative examples are presented to show the effects of changes in different parameters such as (material graduation, the stretching effect of the thickness, boundary conditions and thickness ratio-length) on the vibration free of an FGM sandwich beams.Keywords: FGM materials, refined shear deformation theory, stretching effect, buckling
Procedia PDF Downloads 1781028 Metamorphosis in Nature through Adéquation: An Ecocritical Reading of Charles Tomlinson's Poetry
Authors: Zahra Barzegar, Reza Deedari, Behzad Pourgharib
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This study examines how metamorphosis in nature is depicted in Charles Tomlinson's poetry through Lawrence Buell's mimesis and referential strategy of adéquation. This study aims to answer the questions that what is the relationship between Tomlinson's selected poems and nature, and how does Tomlinson's poetry bring the reader close to the natural environment. Adéquation is a way that brings the reader close to nature, not by imitating nature but by referring to it imaginatively and creating a stylized image. Using figurative language, namely imagery, metaphor, and analogy, adéquation creates a stylized image of metamorphosis in a nature scene that acts as a middle way between the reader and nature. This paper proves that adéquation reinvents the metamorphosis in natural occurrences in Charles Tomlinson's selected poems. Thus, a reader whose imagination is addressed achieves closeness with nature and a caring outlook toward natural happenings. This article confirms that Tomlinson's poems are potential enough to represent metamorphosis in nature through adéquation. Therefore, the reader understands nature beyond the poem as the poem presents a gist of nature through adéquation.Keywords: adéquation, metamorphosis, nature, referentiality
Procedia PDF Downloads 1861027 A Deletion-Cost Based Fast Compression Algorithm for Linear Vector Data
Authors: Qiuxiao Chen, Yan Hou, Ning Wu
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As there are deficiencies of the classic Douglas-Peucker Algorithm (DPA), such as high risks of deleting key nodes by mistake, high complexity, time consumption and relatively slow execution speed, a new Deletion-Cost Based Compression Algorithm (DCA) for linear vector data was proposed. For each curve — the basic element of linear vector data, all the deletion costs of its middle nodes were calculated, and the minimum deletion cost was compared with the pre-defined threshold. If the former was greater than or equal to the latter, all remaining nodes were reserved and the curve’s compression process was finished. Otherwise, the node with the minimal deletion cost was deleted, its two neighbors' deletion costs were updated, and the same loop on the compressed curve was repeated till the termination. By several comparative experiments using different types of linear vector data, the comparison between DPA and DCA was performed from the aspects of compression quality and computing efficiency. Experiment results showed that DCA outperformed DPA in compression accuracy and execution efficiency as well.Keywords: Douglas-Peucker algorithm, linear vector data, compression, deletion cost
Procedia PDF Downloads 2511026 The Formulation of Inference Fuzzy System as a Valuation Subsidiary Based Particle Swarm Optimization for Solves the Issue of Decision Making in Middle Size Soccer Robot League
Authors: Zahra Abdolkarimi, Naser Zouri
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The actual purpose of RoboCup is creating independent team of robots in 2050 based of FiFa roles to bring the victory in compare of world star team. There is unbelievable growing of Robots created a collection of complex and motivate subject in robotic and intellectual ornate, also it made a mechatronics style base of theoretical and technical way in Robocop. Decision making of robots depends to environment reaction, self-player and rival player with using inductive Fuzzy system valuation subsidiary to solve issue of robots in land game. The measure of selection in compare with other methods depends to amount of victories percentage in the same team that plays accidentally.Keywords: particle swarm optimization, chaos theory, inference fuzzy system, simulation environment rational fuzzy system, mamdani and assilian, deffuzify
Procedia PDF Downloads 3861025 Curved Rectangular Patch Array Antenna Using Flexible Copper Sheet for Small Missile Application
Authors: Jessada Monthasuwan, Charinsak Saetiaw, Chanchai Thongsopa
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This paper presents the development and design of the curved rectangular patch arrays antenna for small missile application. This design uses a 0.1mm flexible copper sheet on the front layer and back layer, and a 1.8mm PVC substrate on a middle layer. The study used a small missile model with 122mm diameter size with speed 1.1 Mach and frequency range on ISM 2.4 GHz. The design of curved antenna can be installation on a cylindrical object like a missile. So, our proposed antenna design will have a small size, lightweight, low cost, and simple structure. The antenna was design and analysis by a simulation result from CST microwave studio and confirmed with a measurement result from a prototype antenna. The proposed antenna has a bandwidth covering the frequency range 2.35-2.48 GHz, the return loss below -10 dB and antenna gain 6.5 dB. The proposed antenna can be applied with a small guided missile effectively.Keywords: rectangular patch arrays, small missile antenna, antenna design and simulation, cylinder PVC tube
Procedia PDF Downloads 313