Search results for: stem cell fate decision
Commenced in January 2007
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Edition: International
Paper Count: 8087

Search results for: stem cell fate decision

1967 Techno-Economic Optimization and Evaluation of an Integrated Industrial Scale NMC811 Cathode Active Material Manufacturing Process

Authors: Usama Mohamed, Sam Booth, Aliysn J. Nedoma

Abstract:

As part of the transition to electric vehicles, there has been a recent increase in demand for battery manufacturing. Cathodes typically account for approximately 50% of the total lithium-ion battery cell cost and are a pivotal factor in determining the viability of new industrial infrastructure. Cathodes which offer lower costs whilst maintaining or increasing performance, such as nickel-rich layered cathodes, have a significant competitive advantage when scaling up the manufacturing process. This project evaluates the techno-economic value proposition of an integrated industrial scale cathode active material (CAM) production process, closing the mass and energy balances, and optimizing the operation conditions using a sensitivity analysis. This is done by developing a process model of a co-precipitation synthesis route using Aspen Plus software and validated based on experimental data. The mechanism chemistry and equilibrium conditions were established based on previous literature and HSC-Chemistry software. This is then followed by integrating the energy streams, adding waste recovery and treatment processes, as well as testing the effect of key parameters (temperature, pH, reaction time, etc.) on CAM production yield and emissions. Finally, an economic analysis estimating the fixed and variable costs (including capital expenditure, labor costs, raw materials, etc.) to calculate the cost of CAM ($/kg and $/kWh), total plant cost ($) and net present value (NPV). This work sets the foundational blueprint for future research into sustainable industrial scale processes for CAM manufacturing.

Keywords: cathodes, industrial production, nickel-rich layered cathodes, process modelling, techno-economic analysis

Procedia PDF Downloads 92
1966 The Cytoprotective Role of Antioxidants in Mammalian Cells Exposed to Variable Temperature, Pressure Overload and Radiation in the Stratosphere

Authors: Dawid Przystupski, Agata Gorska, Paulina Rozborska, Weronika Bartosik, Olga Michel, Joanna Rossowska, Anna Szewczyk, Malgorzata Drag-Zalesinska, Jedrzej Gorski, Julita Kulbacka

Abstract:

Researchers are still looking for an answer to the question which has been fascinating the mankind for generations, specifically – is there life beyond Earth? As long as routine flights to other planets remain beyond our reach, there is a need to find alternative ways to conduct the astrobiological research. It is worth noticing that the part of the Earth’s atmosphere, stratosphere, has been found to show subcosmic environmental conditions, namely temperatures around -50°C, very rarefied air, increased cosmic radiation and the Sun’s ultraviolet radiation. This phenomenon gives rise to the opportunity for the use of stratospheric environment as a research model for the space conditions. Therefore the idea of conducting astrobiological experiments during the stratospheric flights arose. Up to now, the preliminary work in this field included launching balloons containing solely microbiological samples into the stratosphere to figure out if they would be able to survive under the stratospheric conditions. In our study, we take this concept further, sending the human healthy and cancerous cells treated with various compounds to investigate whether these medicines are capable to protect the cells against stratospheric stress. Due to oxidative stress caused by ionizing radiation and temperature shock, we used natural compounds which display antioxidant properties. In this way, we were able to reduce the reactive oxygen species production affecting cells, which results in their death. After-flight laboratory tests of biological samples from the stratosphere have been performed and indicated the most active antioxidants as potential agents which can minimize the harmful impacts of stratospheric conditions, especially radiation and temperature.

Keywords: antioxidants, stratosphere, balloon flight, oxidative stress, cell death, radiation

Procedia PDF Downloads 124
1965 Microbial Electrochemical Remediation System: Integrating Wastewater Treatment with Simultaneous Power Generation

Authors: Monika Sogani, Zainab Syed, Adrian C. Fisher

Abstract:

Pollution of estrogenic compounds has caught the attention of researchers as the slight increase of estrogens in the water bodies has a significant impact on the aquatic system. They belong to a class of endocrine disrupting compounds (EDCs) and are able to mimic hormones or interfere with the action of endogenous hormones. The microbial electrochemical remediation system (MERS) is employed here for exploiting an electrophototrophic bacterium for evaluating the capacity of biodegradation of ethinylestradiol hormone (EE2) under anaerobic conditions with power generation. MERS using electro-phototrophic bacterium offers a tailored solution of wastewater treatment in a developing country like India which has a huge solar potential. It is a clean energy generating technology as they require only sunlight, water, nutrients, and carbon dioxide to operate. Its main feature that makes it superior over other technologies is that the main fuel for this MERS is sunlight which is indefinitely present. When grown in light with organic compounds, these photosynthetic bacteria generate ATP by cyclic photophosphorylation and use carbon compounds to make cell biomass (photoheterotrophic growth). These cells showed EE2 degradation and were able to generate hydrogen as part of the process of nitrogen fixation. The two designs of MERS were studied, and a maximum of 88.45% decrease in EE2 was seen in a total period of 14 days in the better design. This research provides a better insight into microbial electricity generation and self-sustaining wastewater treatment facilities. Such new models of waste treatment aiming waste to energy generation needs to be followed and implemented for building a resource efficient and sustainable economy.

Keywords: endocrine disrupting compounds, ethinylestradiol, microbial electrochemical remediation systems, wastewater treatment

Procedia PDF Downloads 109
1964 Oxidative Antioxidative Status and DNA Damage Profile Induced by Chemotherapy in Algerian Children with Lymphoma

Authors: Assia Galleze, Abdurrahim Kocyigit, Nacira Cherif, Nidel Benhalilou, Nabila Attal, Chafia Touil Boukkoffa, Rachida Raache

Abstract:

Introduction and aims: Chemotherapeutic agents used to inhibit cell division and reduce tumor growth, increase reactive oxygen species levels, which contributes to their genotoxicity [1]. The comet assay is an inexpensive and rapid method to detect the damage at cellular levels and has been used in various cancer populations undergoing chemotherapy [2,3]. The present study aim to assess the oxidative stress and the genotoxicity induced by chemotherapy by the determination of plasma malondialdehyde (MDA) level, protein carbonyl (PC) content, superoxide dismutase (SOD) activity and lymphocyte DNA damage in Algerian children with lymphoma. Materials and Methods: For our study, we selected thirty children with lymphoma treated in university hospital of Beni Messous, Algeria, and fifty unrelated subjects as controls, after obtaining the informed consent in accordance with the Declaration of Helsinki (1964). Plasma levels of MDA, PC and SOD activity were spectrophotometrically measured, while DNA damage was assessed by alkaline comet assay in peripheral blood leukocytes. Results and Discussion: Plasma MDA, PC levels and lymphocyte DNA damage, were found to be significantly higher in lymphoma patients than in controls (p < 0.001). Whereas, SOD activity in lymphoma patients was significantly lower than in healthy controls (p < 0.001). There were significant positive correlations between DNA damage, MDA and PC in patients (r = 0.96, p < 0.001, r = 0.97, p < 0.001, respectively), and negative correlation with SOD (r = 0.87, p < 0.01). Conclusion and Perspective: Our results indicated that, leukocytes DNA damage and oxidative stress were significantly higher in lymphoma patients, suggesting that the direct effect of chemotherapy and the alteration of the redox balance may influence oxidative/antioxidative status.

Keywords: chemotherapy, comet assay, DNA damage, lymphoma

Procedia PDF Downloads 127
1963 Q-Map: Clinical Concept Mining from Clinical Documents

Authors: Sheikh Shams Azam, Manoj Raju, Venkatesh Pagidimarri, Vamsi Kasivajjala

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Over the past decade, there has been a steep rise in the data-driven analysis in major areas of medicine, such as clinical decision support system, survival analysis, patient similarity analysis, image analytics etc. Most of the data in the field are well-structured and available in numerical or categorical formats which can be used for experiments directly. But on the opposite end of the spectrum, there exists a wide expanse of data that is intractable for direct analysis owing to its unstructured nature which can be found in the form of discharge summaries, clinical notes, procedural notes which are in human written narrative format and neither have any relational model nor any standard grammatical structure. An important step in the utilization of these texts for such studies is to transform and process the data to retrieve structured information from the haystack of irrelevant data using information retrieval and data mining techniques. To address this problem, the authors present Q-Map in this paper, which is a simple yet robust system that can sift through massive datasets with unregulated formats to retrieve structured information aggressively and efficiently. It is backed by an effective mining technique which is based on a string matching algorithm that is indexed on curated knowledge sources, that is both fast and configurable. The authors also briefly examine its comparative performance with MetaMap, one of the most reputed tools for medical concepts retrieval and present the advantages the former displays over the latter.

Keywords: information retrieval, unified medical language system, syntax based analysis, natural language processing, medical informatics

Procedia PDF Downloads 125
1962 Accelerating Decision-Making in Oil and Gas Wells: 'A Digital Transformation Journey for Rapid and Precise Insights from Well History Data'

Authors: Linung Kresno Adikusumo, Ivan Ramos Sampe Immanuel, Liston Sitanggang

Abstract:

An excellent, well work program in the oil and gas industry can have numerous positive business impacts, contributing to operational efficiency, increased production, enhanced safety, and improved financial performance. In summary, an excellent, well work program not only ensures the immediate success of specific projects but also has a broader positive impact on the overall business performance and reputation of the oil and gas company. It positions the company for long-term success in a competitive and dynamic industry. Nevertheless, a number of challenges were encountered when developing a good work program, such as the poor quality and lack of integration of well documentation, the incompleteness of the well history, and the low accessibility of well documentation. As a result, the well work program was delivered less accurately, plus well damage was managed slowly. Our solution implementing digital technology by developing a web-based database and application not only solves those issues but also provides an easy-to-access report and user-friendly display for management as well as engineers to analyze the report’s content. This application aims to revolutionize the documentation of well history in the field of oil and gas exploration and production. The current lack of a streamlined and comprehensive system for capturing, organizing, and accessing well-related data presents challenges in maintaining accurate and up-to-date records. Our innovative solution introduces a user-friendly and efficient platform designed to capture well history documentation seamlessly.

Keywords: digital, drilling, well work, application

Procedia PDF Downloads 64
1961 Exchange Rate, Market Size and Human Capital Nexus Foreign Direct Investment: A Bound Testing Approach for Pakistan

Authors: Naveed Iqbal Chaudhry, Mian Saqib Mehmood, Asif Mehmood

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This study investigates the motivators of foreign direct investment (FDI) which will provide a panacea tool and ground breaking results related to it in case of Pakistan. The study considers exchange rate, market size and human capital as the motivators for attracting FDI. In this regard, time series data on annual basis has been collected for the period 1985–2010 and an Augmented Dickey–Fuller (ADF) and Phillips–Perron (PP) unit root tests are utilized to determine the stationarity of the variables. A bound testing approach to co-integration was applied because the variables included in the model are at I(1) – first level stationary. The empirical findings of this study confirm the long run relationship among the variables. However, market size and human capital have strong positive and significant impact, in short and long-run, for attracting FDI but exchange rate shows negative impact in this regard. The significant negative coefficient of the ECM indicates that it converges towards equilibrium. CUSUM and CUSUMSQ tests plots are with in the lines of critical value, which indicates the stability of the estimated parameters. However, this model can be used by Pakistan in policy and decision making. For achieving higher economic growth and economies of scale, the country should concentrate on the ingredients of this study so that it could attract more FDI as compared to the other countries.

Keywords: ARDL, CUSUM and CUSUMSQ tests, ECM, exchange rate, FDI, human capital, market size, Pakistan

Procedia PDF Downloads 383
1960 Synthesis of Flexible Mn1-x-y(CexLay)O2-δ Ultrathin-Film Device for Highly-Stable Pseudocapacitance from end-of-life Ni-MH batteries

Authors: Samane Maroufi, Rasoul Khayyam Nekouei, Sajjad Sefimofarah, Veena Sahajwalla

Abstract:

The present work details a three-stage strategy based on selective purification of rare earth oxide (REOs) isolated from end-of-life nickel-metal hydride (Ni-MH) batteries leading to high-yield fabrication of defect-rich Mn1-x-y(CeₓLaᵧ)O2-δ film. In step one, major impurities (Fe and Al) were removed from a REE-rich solution. In step two, the resulting solution with trace content of Mn was further purified through electrodeposition which resulted in the synthesis of a non-stoichiometric Mn₋₁₋ₓ₋ᵧ(CeₓLaₓᵧ)O2-δ ultra-thin film, with controllable thicknesses (5-650 nm) and transmittance (~29-100%)in which Ce4+/3+ and La3+ ions were dissolved in MnO2-x lattice. Due to percolation impacts on the optoelectronic properties of ultrathin films, a representative Mn1-x-y(CexLay)O2-δ film with 86% transmittance exhibited an outstanding areal capacitance of 3.4 mF•cm-2, mainly attributed to the intercalation/de-intercalation of anionic O2- charge carriers through the atomic tunnels of the stratified Mn1-x-y(CexLay)O2-δ crystallites. Furthermore, the Mn1-x-y(CexLay)O2-δ exhibited excellent capacitance retention of ~90% after 16,000 cycles. Such stability was shown to be associated with intervalence charge transfers occurring among interstitial Ce/La cations and Mn oxidation states within the Mn₋₁₋ₓ₋ᵧ(CexLay)O2-δ structure. The energy and power densities of the transparent flexible Mn₋₁₋ₓ₋ᵧ(CexLay)O2-δ full-cell pseudocapacitor device with a solid-state electrolyte was measured to be 0.088 µWh.cm-2 and 843 µW.cm-2, respectively. These values showed insignificant changes under vigorous twisting and bending to 45-180˚, confirming these materials are intriguing alternatives for size-sensitive energy storage devices. In step three, the remaining solution purified further, that led to the formation of REOs (La, Ce, and Nd) nanospheres with ~40-50 nm diameter.

Keywords: spent Ni-MH batteries, green energy, flexible pseudocapacitor, rare earth elements

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1959 Joint Replenishment and Heterogeneous Vehicle Routing Problem with Cyclical Schedule

Authors: Ming-Jong Yao, Chin-Sum Shui, Chih-Han Wang

Abstract:

This paper is developed based on a real-world decision scenario that an industrial gas company that applies the Vendor Managed Inventory model and supplies liquid oxygen with a self-operated heterogeneous vehicle fleet to hospitals in nearby cities. We name it as a Joint Replenishment and Heterogeneous Vehicle Routing Problem with Cyclical Schedule and formulate it as a non-linear mixed-integer linear programming problem which simultaneously determines the length of the planning cycle (PC), the length of the replenishment cycle and the dates of replenishment for each customer and the vehicle routes of each day within PC, such that the average daily operation cost within PC, including inventory holding cost, setup cost, transportation cost, and overtime labor cost, is minimized. A solution method based on genetic algorithm, embedded with an encoding and decoding mechanism and local search operators, is then proposed, and the hash function is adopted to avoid repetitive fitness evaluation for identical solutions. Numerical experiments demonstrate that the proposed solution method can effectively solve the problem under different lengths of PC and number of customers. The method is also shown to be effective in determining whether the company should expand the storage capacity of a customer whose demand increases. Sensitivity analysis of the vehicle fleet composition shows that deploying a mixed fleet can reduce the daily operating cost.

Keywords: cyclic inventory routing problem, joint replenishment, heterogeneous vehicle, genetic algorithm

Procedia PDF Downloads 74
1958 Subcritical and Supercritical Water Gasification of Xylose

Authors: Shyh-Ming Chern, Te-Hsiu Tang

Abstract:

Hemicellulose is one of the major constituents of all plant cell walls, making up 15-25% of dry wood. It is a biopolymer from many different sugar monomers, including pentoses, like xylose, and hexoses, like mannose. In an effort to gasify real biomass in subcritical and supercritical water in a single process, it is necessary to understand the gasification of hemicellulose, in addition to cellulose and lignin, in subcritical and supercritical water. In the present study, xylose is chosen as the model compound for hemicellulose, since it has the largest amount in most hardwoods. Xylose is gasified in subcritical and supercritical water for the production of higher-valued gaseous products. Experiments were conducted with a 16-ml autoclave batch-type reactor. Hydrogen peroxide is adopted as the oxidant in an attempt to promote the gasification yield. The major operating parameters for the gasification include reaction temperature (400 - 600°C), reaction pressure (5 - 25 MPa), the concentration of xylose (0.05 and 0.30 M), and level of oxidant added (0 and 0.25 chemical oxygen demand). 102 experimental runs were completed out of 46 different set of experimental conditions. Product gases were analyzed with a GC-TCD and determined to be mainly composed of H₂ (10 – 74 mol. %), CO (1 – 56 mol. %), CH₄ (1 – 27 mol. %), CO₂ (10 – 50 mol. %), and C₂H₆ (0 – 8 mol. %). It has been found that the gas yield (amount of gas produced per gram of xylose gasified), higher heating value (HHV) of the dry product gas, and energy yield (energy stored in the product gas divided by the energy stored in xylose) all increase significantly with rising temperature and moderately with reducing pressure. The overall best operating condition occurred at 873 K and 10 MPa, with a gas yield of 54 mmol/g of xylose, a gas HHV of 440 kJ/mol, and an energy yield of 1.3. A seemingly unreasonably energy yield of greater than unity resulted from the external heating employed in the experiments to drive the gasification process. It is concluded that xylose can be completely gasified in subcritical and supercritical water under proper operating conditions. The addition of oxidant does not promote the gasification of xylose.

Keywords: gasification, subcritical water, supercritical water, xylose

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1957 The Role of a Biphasic Implant Based on a Bioactive Silk Fibroin for Osteochondral Tissue Regeneration

Authors: Lizeth Fuentes-Mera, Vanessa Perez-Silos, Nidia K. Moncada-Saucedo, Alejandro Garcia-Ruiz, Alberto Camacho, Jorge Lara-Arias, Ivan Marino-Martinez, Victor Romero-Diaz, Adolfo Soto-Dominguez, Humberto Rodriguez-Rocha, Hang Lin, Victor Pena-Martinez

Abstract:

Biphasic scaffolds in cartilage tissue engineering have been designed to influence not only the recapitulation of the osteochondral architecture but also to take advantage of the healing ability of bone to promote the implant integration with the surrounding tissue and then bone restoration and cartilage regeneration. This study reports the development and characterization of a biphasic scaffold based on the assembly of a cartilage phase constituted by fibroin biofunctionalized with bovine cartilage matrix; cellularized with differentiated pre-chondrocytes from adipose tissue stem cells (autologous) and well attached to a bone phase (bone bovine decellularized) to mimic the structure of the nature of native tissue and to promote the cartilage regeneration in a model of joint damage in pigs. Biphasic scaffolds were assembled by fibroin crystallization with methanol. The histological and ultrastructural architectures were evaluated by optical and scanning electron microscopy respectively. Mechanical tests were conducted to evaluate Young's modulus of the implant. For the biological evaluation, pre-chondrocytes were loaded onto the scaffolds and cellular adhesion, proliferation, and gene expression analysis of cartilage extracellular matrix components was performed. The scaffolds that were cellularized and matured for 10 days were implanted into critical 3 mm in diameter and 9-mm in depth osteochondral defects in a porcine model (n=4). Three treatments were applied per knee: Group 1: monophasic cellular scaffold (MS) (single chondral phase), group 2: biphasic scaffold, cellularized only in the chondral phase (BS1), group 3: BS cellularized in both bone and chondral phases (BS2). Simultaneously, a control without treatment was evaluated. After 4 weeks of surgery, integration and regeneration tissues were analyzed by x-rays, histology and immunohistochemistry evaluation. The mechanical assessment showed that the acellular biphasic composites exhibited Young's modulus of 805.01 kPa similar to native cartilage (400-800 kPa). In vitro biological studies revealed the chondroinductive ability of the biphasic implant, evidenced by an increase in sulfated glycosaminoglycan (GAGs) and type II collagen, both secreted by the chondrocytes cultured on the scaffold during 28 days. No evidence of adverse or inflammatory reactions was observed in the in vivo trial; however, In group 1, the defects were not reconstructed. In group 2 and 3 a good integration of the implant with the surrounding tissue was observed. Defects in group 2 were fulfilled by hyaline cartilage and normal bone. Group 3 defects showed fibrous repair tissue. In conclusion; our findings demonstrated the efficacy of biphasic and bioactive scaffold based on silk fibroin, which entwined chondroinductive features and biomechanical capability with appropriate integration with the surrounding tissue, representing a promising alternative for osteochondral tissue-engineering applications.

Keywords: biphasic scaffold, extracellular cartilage matrix, silk fibroin, osteochondral tissue engineering

Procedia PDF Downloads 145
1956 Lymphomas as Estrogen-Regulated Cancers

Authors: M. S. Hasni, J. Guan, K. Yakimchuk, M. Berglund, B. Sander, G. Enblad, R. M. Amini, S. Okret

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Lymphomas are generally not considered as endocrine-related cancers. However, most lymphoid malignancies show gender differences in incidence and show prognosis with males being more affected. Furthermore, some epidemiological data indicate a protective role of estrogens against Non-Hodgkin lymphomas. Recent studies have demonstrated estrogen receptor β (ERβ) to be the major ER expressed in normal and malignant cells of lymphoid origin. We have analyzed the effects of estradiol and selective ERα and ERβ agonists on lymphoma growth in culture and in vivo. Treating lymphoma cells with estradiol or ERα selective agonist had minor or no effect on cell growth while selective ERβ agonist treatment showed an antiproliferative effect. When grafting mice with murine T lymphoma cells, male mice developed larger tumors compared to female mice, a difference that was abolished following ovariectomy, demonstrating estrogen-dependent growth in vivo. When subcutaneously grafting lymphoma cells to mice, so far growth of all tested human B lymphoma tumors (Raji and Ramos Burkitt lymphoma, SU.DHL4 (GC) and U2932 (ABC) DLBCL, Granta-519, Maver1 and Z138 MCL cells), were reduced following treatment with ERβ selective agonist (ref. 2 and unpublished). Moreover, the number and size of liver foci of disseminating Raji cells was reduced. We have identified target genes and mechanism that could explain the above effects of ERβ agonists. This included effects on angio and lymphangiogenesis. Now we have further analyzed effects of ERβ agonists on Ibrutinib-sensitive and -insensitive MCL cells in xenograft experiments as well as ERβ expression in primary lymphoma material (DLBCL). Preliminary statistical analysis has been done correlating ERβ expression to other biomarkers and clinical data.

Keywords: lymphomas, estrogen receptors, cancer, liver foci

Procedia PDF Downloads 400
1955 Increased Reaction and Movement Times When Text Messaging during Simulated Driving

Authors: Adriana M. Duquette, Derek P. Bornath

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Reaction Time (RT) and Movement Time (MT) are important components of everyday life that have an effect on the way in which we move about our environment. These measures become even more crucial when an event can be caused (or avoided) in a fraction of a second, such as the RT and MT required while driving. The purpose of this study was to develop a more simple method of testing RT and MT during simulated driving with or without text messaging, in a university-aged population (n = 170). In the control condition, a randomly-delayed red light stimulus flashed on a computer interface after the participant began pressing the ‘gas’ pedal on a foot switch mat. Simple RT was defined as the time between the presentation of the light stimulus and the initiation of lifting the foot from the switch mat ‘gas’ pedal; while MT was defined as the time after the initiation of lifting the foot, to the initiation of depressing the switch mat ‘brake’ pedal. In the texting condition, upon pressing the ‘gas’ pedal, a ‘text message’ appeared on the computer interface in a dialog box that the participant typed on their cell phone while waiting for the light stimulus to turn red. In both conditions, the sequence was repeated 10 times, and an average RT (seconds) and average MT (seconds) were recorded. Condition significantly (p = .000) impacted overall RTs, as the texting condition (0.47 s) took longer than the no-texting (control) condition (0.34 s). Longer MTs were also recorded during the texting condition (0.28 s) than in the control condition (0.23 s), p = .001. Overall increases in Response Time (RT + MT) of 189 ms during the texting condition would equate to an additional 4.2 meters (to react to the stimulus and begin braking) if the participant had been driving an automobile at 80 km per hour. In conclusion, increasing task complexity due to the dual-task demand of text messaging during simulated driving caused significant increases in RT (41%), MT (23%) and Response Time (34%), thus further strengthening the mounting evidence against text messaging while driving.

Keywords: simulated driving, text messaging, reaction time, movement time

Procedia PDF Downloads 517
1954 Person-Led Organizations Nurture Bullying Behavior: A Qualitative Study

Authors: Shreya Mishra, Manosi Chaudhuri, Ajoy K. Dey

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Workplace bullying is a social phenomenon which has proved to be hazardous not only for employees’ well-being but also organizations. Despite being prevalent across geographical boundaries, Indian organizations have failed to acknowledge its vices. This paper aims to understand targets’ perception on what makes bullying nurture in organizations. The paper suggests that person-led Indian work settings give birth to bullying behavior as it lacks professional acumen and systems. An analysis of 13 in-depth interviews of employees from the organized sector suggests that organizations, where decision making lies with single individual, may be a hub of hostile behavior due to the culture which promotes ‘yesmanship’, ‘authoritarianism’ and/or blind belief of leaders on certain set of employees. The study used constructivist grounded theory approach, and the data was analyzed using R Based Qualitative Data Analysis (RQDA) software. Respondents reported that bullying behavior is taken lightly by the management with 'just ignore it' attitude. According to the respondents, the behavior prolong as the perpetrator have a direct approach to the top authority. The study concludes that person-led organizations may create a family-like environment which is favored by employees; however, authoritative leaders are unable to gain the trust of employees. Also, employees who are close to the leader may either be a perpetrator or a target of bullying. It is recommended that leaders in such organizations need to acknowledge the presence of bullying which affects an employees’ commitment towards their job and/or organization. They need to have an assertive check on individuals who hide behind ‘yesman’ attitude. This may help employees feel safe in such work settings.

Keywords: constructivist grounded theory, person-led organization, RQDA, workplace bullying

Procedia PDF Downloads 194
1953 The Methodology of Hand-Gesture Based Form Design in Digital Modeling

Authors: Sanghoon Shim, Jaehwan Jung, Sung-Ah Kim

Abstract:

As the digital technology develops, studies on the TUI (Tangible User Interface) that links the physical environment utilizing the human senses with the virtual environment through the computer are actively being conducted. In addition, there has been a tremendous advance in computer design making through the use of computer-aided design techniques, which enable optimized decision-making through comparison with machine learning and parallel comparison of alternatives. However, a complex design that can respond to user requirements or performance can emerge through the intuition of the designer, but it is difficult to actualize the emerged design by the designer's ability alone. Ancillary tools such as Gaudí's Sandbag can be an instrument to reinforce and evolve emerged ideas from designers. With the advent of many commercial tools that support 3D objects, designers' intentions are easily reflected in their designs, but the degree of their reflection reflects their intentions according to the proficiency of design tools. This study embodies the environment in which the form can be implemented by the fingers of the most basic designer in the initial design phase of the complex type building design. Leapmotion is used as a sensor to recognize the hand motions of the designer, and it is converted into digital information to realize an environment that can be linked in real time in virtual reality (VR). In addition, the implemented design can be linked with Rhino™, a 3D authoring tool, and its plug-in Grasshopper™ in real time. As a result, it is possible to design sensibly using TUI, and it can serve as a tool for assisting designer intuition.

Keywords: design environment, digital modeling, hand gesture, TUI, virtual reality

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1952 Unconventional Explorers: Gen Z Travelers Redefinding the Travel Experience

Authors: M. Panidou, F. Kilipiris, E. Christou, K. Alexandris

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This study intends to investigate the travel preferences of Generation Z (born between 1996 and 2012), focusing on their inclination towards unique and unconventional travel experiences, prioritization of authentic cultural immersion and local experiences over traditional tourist attractions, and their value for flexibility and spontaneity in travel plans. By examining these aspects, the research aims to provide insights into the preferences and behaviors of Generation Z travelers, contributing to a better understanding of their travel choices and informing the tourism industry in catering to their needs and desires. Secondary data was gathered from academic literature and industry reports to offer a thorough study of the topic. A quantitative method was used, and primary data was collected through an online questionnaire. One hundred Greek people between the ages of eighteen and twenty-seven were the study's sample. SPSS software was used to assist in the analysis of the data. The findings of the research showed that Gen Z is attracted to unusual and distinctive travel experiences, prioritizing genuine cultural immersion over typical tourist attractions, and they highly value flexibility in their travel decision-making. This research contributes to a deeper understanding of how Gen Z travelers are reshaping the travel industry. Travel companies, marketers, and destination management organizations will find the findings useful in adjusting their products to suit this influential demographic's changing demands and preferences. Considering the limitations of the sample size, future studies could expand the sample size to include individuals from different cultural backgrounds for a more comprehensive understanding.

Keywords: cultural immersion, flexibility, generation Z, travel preferences, unique experiences

Procedia PDF Downloads 48
1951 Comparative in silico and in vitro Study of N-(1-Methyl-2-Oxo-2-N-Methyl Anilino-Ethyl) Benzene Sulfonamide and Its Analogues as an Anticancer Agent

Authors: Pamita Awasthi, Kirna, Shilpa Dogra, Manu Vatsal, Ritu Barthwal

Abstract:

Doxorubicin, also known as adriamycin, is an anthracycline class of drug used in cancer chemotherapy. It is used in the treatment of non-Hodgkin’s lymphoma, multiple myeloma, acute leukemias, breast cancer, lung cancer, endometrium cancer and ovary cancers. It functions via intercalating DNA and ultimately killing cancer cells. The major side effects of doxorubicin are hair loss, myelosuppression, nausea & vomiting, oesophagitis, diarrhoea, heart damage and liver dysfunction. The minor modifications in the structure of compound exhibit large variation in the biological activity, has prompted us to carry out the synthesis of sulfonamide derivatives. Sulfonamide is an important feature with broad spectrum of biological activity such as antiviral, antifungal, diuretics, anti-inflammatory, antibacterial and anticancer activities. Structure of the synthesized compound N-(1-methyl-2-oxo-2-N-methyl anilino-ethyl)benzene sulfonamide confirmed by proton nuclear magnetic resonance (1H NMR),13C NMR, Mass and FTIR spectroscopic tools to assure the position of all protons and hence stereochemistry of the molecule. Further we have reported the binding potential of synthesized sulfonamide analogues in comparison to doxorubicin drug using Auto Dock 4.2 software. Computational binding energy (B.E.) and inhibitory constant (Ki) has been evaluated for the synthesized compound in comparison of doxorubicin against Poly (dA-dT).Poly (dA-dT) and Poly (dG-dC).Poly (dG-dC) sequences. The in vitro cytotoxic study against human breast cancer cell lines confirms the better anticancer activity of the synthesized compound over currently in use anticancer drug doxorubicin. The IC50 value of the synthesized compound is 7.12 µM where as for doxorubicin is 7.2 µ.

Keywords: Doxorubicin, auto dock, in silco, in vitro

Procedia PDF Downloads 410
1950 Farmers’ Access to Agricultural Extension Services Delivery Systems: Evidence from a Field Study in India

Authors: Ankit Nagar, Dinesh Kumar Nauriyal, Sukhpal Singh

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This paper examines the key determinants of farmers’ access to agricultural extension services, sources of agricultural extension services preferred and accessed by the farmers. An ordered logistic regression model was used to analyse the data of the 360 sample households based on a primary survey conducted in western Uttar Pradesh, India. The study finds that farmers' decision to engage in the agricultural extension programme is significantly influenced by factors such as education level, gender, farming experience, social group, group membership, farm size, credit access, awareness about the extension scheme, farmers' perception, and distance from extension sources. The most intriguing finding of this study is that the progressive farmers, which have long been regarded as a major source of knowledge diffusion, are the most distrusted sources of information as they are suspected of withholding vital information from potential beneficiaries. The positive relationship between farm size and ‘Access’ underlines that the extension services should revisit their strategies for targeting more marginal and small farmers constituting over 85 percent of the agricultural households by incorporating their priorities in their outreach programs. The study suggests that marginal and small farmers' productive potential could still be greatly augmented by the appropriate technology, advisory services, guidance, and improved market access. Also, the perception of poor quality of the public extension services can be corrected by initiatives aimed at building up extension workers' capacity.

Keywords: agriculture, access, extension services, ordered logistic regression

Procedia PDF Downloads 200
1949 Spatial Rank-Based High-Dimensional Monitoring through Random Projection

Authors: Chen Zhang, Nan Chen

Abstract:

High-dimensional process monitoring becomes increasingly important in many application domains, where usually the process distribution is unknown and much more complicated than the normal distribution, and the between-stream correlation can not be neglected. However, since the process dimension is generally much bigger than the reference sample size, most traditional nonparametric multivariate control charts fail in high-dimensional cases due to the curse of dimensionality. Furthermore, when the process goes out of control, the influenced variables are quite sparse compared with the whole dimension, which increases the detection difficulty. Targeting at these issues, this paper proposes a new nonparametric monitoring scheme for high-dimensional processes. This scheme first projects the high-dimensional process into several subprocesses using random projections for dimension reduction. Then, for every subprocess with the dimension much smaller than the reference sample size, a local nonparametric control chart is constructed based on the spatial rank test to detect changes in this subprocess. Finally, the results of all the local charts are fused together for decision. Furthermore, after an out-of-control (OC) alarm is triggered, a diagnostic framework is proposed. using the square-root LASSO. Numerical studies demonstrate that the chart has satisfactory detection power for sparse OC changes and robust performance for non-normally distributed data, The diagnostic framework is also effective to identify truly changed variables. Finally, a real-data example is presented to demonstrate the application of the proposed method.

Keywords: random projection, high-dimensional process control, spatial rank, sequential change detection

Procedia PDF Downloads 289
1948 Transnational Migration of Sports Workers from Africa to Foreign Countries: The Impact of their Assistance to the Domestic Community Through their Socioeconomic Choices of Action

Authors: Ernest Yeboah Acheampong, Malek Bouhaouala, Michel Raspaud

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Studies on African sport workers’ migration have given less attention to examining the extent to which the individual (sports workers) contributes to a socio-economic development of their domestic communities. The decision to support or not to support can also have a debilitating effect on the domestic communities. This article therefore, analyses the choices of action of these actors with an exact focus on footballers to the domestic community. This exploratory survey focuses on 13 UEFA countries leagues of footballers from 43 African countries, including seventeen interviews and four autobiographies of the players. Max Weber theory of individual subjectivity can underpin their decisions making processes to either offer assistance or not to their locales. This study revealed some players closed relationships, particularly those raised in the typical locales as they often provide support via projects like building hospitals, schools, sporting facilities, health centres, and scholarship schemes among others. While others shown commitment and readiness to offer assistance, touch livelihood, and promote social development based on their lived experiences abroad. With many lamenting against lack of support from local and national authorities as disincentive to do more yet committed to the cause of the society. This article can conclude that football athletes logics of action depend on the individual values and conceptions from evidence of their socio-economic projects, as well as social embeddedness in the locality

Keywords: choices of action, domestic development, footballers, transnational migration

Procedia PDF Downloads 331
1947 A Machine Learning-Based Model to Screen Antituberculosis Compound Targeted against LprG Lipoprotein of Mycobacterium tuberculosis

Authors: Syed Asif Hassan, Syed Atif Hassan

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Multidrug-resistant Tuberculosis (MDR-TB) is an infection caused by the resistant strains of Mycobacterium tuberculosis that do not respond either to isoniazid or rifampicin, which are the most important anti-TB drugs. The increase in the occurrence of a drug-resistance strain of MTB calls for an intensive search of novel target-based therapeutics. In this context LprG (Rv1411c) a lipoprotein from MTB plays a pivotal role in the immune evasion of Mtb leading to survival and propagation of the bacterium within the host cell. Therefore, a machine learning method will be developed for generating a computational model that could predict for a potential anti LprG activity of the novel antituberculosis compound. The present study will utilize dataset from PubChem database maintained by National Center for Biotechnology Information (NCBI). The dataset involves compounds screened against MTB were categorized as active and inactive based upon PubChem activity score. PowerMV, a molecular descriptor generator, and visualization tool will be used to generate the 2D molecular descriptors for the actives and inactive compounds present in the dataset. The 2D molecular descriptors generated from PowerMV will be used as features. We feed these features into three different classifiers, namely, random forest, a deep neural network, and a recurring neural network, to build separate predictive models and choosing the best performing model based on the accuracy of predicting novel antituberculosis compound with an anti LprG activity. Additionally, the efficacy of predicted active compounds will be screened using SMARTS filter to choose molecule with drug-like features.

Keywords: antituberculosis drug, classifier, machine learning, molecular descriptors, prediction

Procedia PDF Downloads 381
1946 Combined Effect of Gluten-Free Superfoods and by-Products from Ecuador to Evaluate the Functional and Sensory Properties of Breadmaking

Authors: Andrea Vasquez, Pedro Maldonado-Alvarado

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In general, 'gluten-free' foods like breadmaking products provide functional or nutraceutical benefits for the consumer's health and increased their demand on the market. In Ecuador, there is an overproduction of superfoods, and the food by-products are undervalued. For the first time, to the author's best knowledge, gluten-free bread mixtures from quinoa and banana flour, cassava starch, lupine flour (LF), or whey protein (WP) with hydroxypropylmethylcellulose (HPMC) and transglutaminase (TG) were evaluated on their functional and sensory properties. Free amino groups and thiols, rheology, and electrophoresis SDS PAGE were performed to analyze the crosslinking of TG at different concentrations with HC or PL proteins. Dough characterization, pasting properties were evaluated, respectively, by a MIXOLAB and a rheometer with a pasting cell. The texture, porosity, and loaf volume were characterized using a texturometer, ImageJ software, and breadmaking ability, respectively. Finally, a breadmaking aptitude and sensorial bread acceptability were performed. A significant decrease in the content of free amino groups (0.16 to 0.11 and 0.46 to 0.36 mM/mg of protein) and free thiol groups (0.37 to 0.21 and 1.79 to 1.32 mM/mg protein) was observed when 1.0% and 0.5% TG were added to LF and WP, respectively. In apparent viscosity analysis, the action of TG on HC proteins changes their viscosity, while the viscosity of LF is not modified by TG. Results of electrophoresis in PL showed bands of higher molecular weight of different fragments of proteins with 1% TG. Formulation with 59.8, 39.9, 160.8, 6.0, 1.0, and 1.5% of, respectively, QF, BF, CS, LF or WP, TG, and HPMC had the best properties in dough parameters, pasting parameters (lower pasting temperature and higher peak viscosity), best crumb structure, lower crumb hardness and higher loaf volume (2.24 and 2.28 mL/g). All the loaves of bread were acceptable in baking aptitude and general acceptability.

Keywords: breadmaking, gluten-free, superfoods, by-products, Ecuador

Procedia PDF Downloads 123
1945 Air Dispersion Model for Prediction Fugitive Landfill Gaseous Emission Impact in Ambient Atmosphere

Authors: Moustafa Osman Mohammed

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This paper will explore formation of HCl aerosol at atmospheric boundary layers and encourages the uptake of environmental modeling systems (EMSs) as a practice evaluation of gaseous emissions (“framework measures”) from small and medium-sized enterprises (SMEs). The conceptual model predicts greenhouse gas emissions to ecological points beyond landfill site operations. It focuses on incorporation traditional knowledge into baseline information for both measurement data and the mathematical results, regarding parameters influence model variable inputs. The paper has simplified parameters of aerosol processes based on the more complex aerosol process computations. The simple model can be implemented to both Gaussian and Eulerian rural dispersion models. Aerosol processes considered in this study were (i) the coagulation of particles, (ii) the condensation and evaporation of organic vapors, and (iii) dry deposition. The chemical transformation of gas-phase compounds is taken into account photochemical formulation with exposure effects according to HCl concentrations as starting point of risk assessment. The discussion set out distinctly aspect of sustainability in reflection inputs, outputs, and modes of impact on the environment. Thereby, models incorporate abiotic and biotic species to broaden the scope of integration for both quantification impact and assessment risks. The later environmental obligations suggest either a recommendation or a decision of what is a legislative should be achieved for mitigation measures of landfill gas (LFG) ultimately.

Keywords: air pollution, landfill emission, environmental management, monitoring/methods and impact assessment

Procedia PDF Downloads 308
1944 Towards a Methodology for the Assessment of Neighbourhood Design for Happiness

Authors: Tina Pujara

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Urban and regional research in the new emerging inter-disciplinary field of happiness is seemingly limited. However, it is progressively being recognized that there is enormous potential for social and behavioral scientists to add a spatial dimension to it. In fact, the happiness of communities can be notably influenced by the design and maintenance of the neighborhoods they inhabit. The probable key reasons being that places can facilitate human social connections and relationships. While it is increasingly being acknowledged that some neighborhood designs appear better suited for social connectedness than others, the plausible reasons for places to deter these characteristics and perhaps their influence on happiness are outwardly unknown. In addition, an explicit step wise methodology to assess neighborhood designs for happiness (of their communities) is not known to exist. This paper is an attempt towards developing such a methodological framework. The paper presents the development of a methodological framework for assessing neighborhood designs for happiness, with a particular focus on the outdoor shared spaces in neighborhoods. The developed methodological framework of investigation follows a mixed method approach and draws upon four different sources of information. The framework proposes an empirical examination of the contribution of neighborhood factors, particularly outdoor shared spaces, to individual happiness. One of the main tools proposed for this empirical examination is Jan Gehl’s Public Space Public Life (PSPL) Survey. The developed framework, as presented in the paper, is a contribution towards the development of a consolidated methodology for assessing neighborhood designs for happiness, which can further serve as a unique tool to inform urban designers, architects and other decision makers.

Keywords: happiness, methodology, neighbourhood design, outdoor shared spaces

Procedia PDF Downloads 155
1943 Mouse Knockouts for Elucidating the Role of Cysteine-Rich Angiogenic Inducer 61 in Tendon Development and Maintenance

Authors: Josephine Hai, Jie Jiang, Karen M. Lyons

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Of the musculoskeletal tissues, tendon is least understood in terms of biological development. The current study examines Cysteine-rich angiogenic inducer 61, or CCN1, a member of the CCN family of secreted matricellular proteins that regulate cell behavior via intercellular signaling. Though CCN1 is notable in limiting fibrosis by inducing senescence in fibroblasts, little is known about its role in normal fibrous tissue, where it may be essential to the development of ECM-rich structures like tendons. We found that CCN1 knockout mice (using limb-specific Prx1-Cre) exhibited clubfoot and waddling gaits, a unique phenotype not described in any other mutant to date. Histological analysis showed that the Achilles and patellar tendons, where we previously found high CCN1 expression in adult reporter mice, were thicker and denser in the Prx1-Cre knockouts than in their wildtype littermates. We then hypothesized that CCN1 is required directly in tendon progenitor cells for normal tendon development and generated tendon-specific CCN1 knockout mice using Scx-Cre. We observed similar Achilles/patellar tendon morphology among the Scx-Cre and Prx1-Cre mutants, indicating that the phenotype is a direct result of CCN1’s loss in tendon. To further study phenotype onset and progression, we will histologically characterize these tendons across different developmental time-points. We will also perform RNA-seq and qPCR to analyze tenocyte gene expression and expect fibrotic marker upregulation in the Scx-Cre mutants if CCN1 is required to maintain a normal tendon phenotype. Thus, our study aims to elucidate the molecular mechanisms underlying tendon formation and maintenance. Understanding tendons at the most basic level invites novel approaches to tendon repair.

Keywords: development, matricellular, musculoskeletal, tendon

Procedia PDF Downloads 171
1942 Features of the Functional and Spatial Organization of Railway Hubs as a Part of the Urban Nodal Area

Authors: Khayrullina Yulia Sergeevna, Tokareva Goulsine Shavkatovna

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The article analyzes the modern major railway hubs as a main part of the Urban Nodal Area (UNA). The term was introduced into the theory of urban planning at the end of the XX century. Tokareva G.S. jointly with Gutnov A.E. investigated the structure-forming elements of the city. UNA is the basic unit, the "cell" of the city structure. Specialization is depending on the position in the frame or the fabric of the city. This is related to feature of its organization. Spatial and functional features of UNA proposed to investigate in this paper. The base object for researching are railway hubs as connective nodes of inner and extern-city communications. Research used a stratified sampling type with the selection of typical objects. Research is being conducted on the 14 railway hubs of the native and foreign experience of the largest cities with a population over 1 million people located in one and close to the Russian climate zones. Features of the organization identified in the complex research of functional and spatial characteristics based on the hypothesis of the existence of dual characteristics of the organization of urban nodes. According to the analysis, there is using the approximation method that enable general conclusions of a representative selection of the entire population of railway hubs and it development’s area. Results of the research show specific ratio of functional and spatial organization of UNA based on railway hubs. Based on it there proposed typology of spaces and urban nodal areas. Identification of spatial diversity and functional organization’s features of the greatest railway hubs and it development’s area gives an indication of the different evolutionary stages of formation approaches. It help to identify new patterns for the complex and effective design as a prediction of the native hub’s development direction.

Keywords: urban nodal area, railway hubs, features of structural, functional organization

Procedia PDF Downloads 380
1941 Jurisdictional Issues between Competition Law and Data Protection Law in Protection of Privacy of Online Consumers

Authors: Pankhudi Khandelwal

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The revenue models of digital giants such as Facebook and Google, use targeted advertising for revenues. Such a model requires huge amounts of consumer data. While the data protection law deals with the protection of personal data, however, this data is acquired by the companies on the basis of consent, performance of a contract, or legitimate interests. This paper analyses the role that competition law can play in evading these loopholes for the protection of data and privacy of online consumers. Digital markets have certain distinctive features such as network effects and feedback loop, which gives incumbents of these markets a first-mover advantage. This creates a situation where the winner takes it all, thus creating entry barriers and concentration in the market. It has been also seen that this dominant position is then used by the undertakings for leveraging in other markets. This can be harmful to the consumers in form of less privacy, less choice, and stifling innovation, as seen in the cases of Facebook Cambridge Analytica, Google Shopping, and Google Android. Therefore, the article aims to provide a legal framework wherein the data protection law and competition law can come together to provide a balance in regulating digital markets. The issue has become more relevant in light of the Facebook decision by German competition authority, where it was held that Facebook had abused its dominant position by not complying with data protection rules, which constituted an exploitative practice. The paper looks into the jurisdictional boundaries that the data protection and competition authorities can work from and suggests ex ante regulation through data protection law and ex post regulation through competition law. It further suggests a change in the consumer welfare standard where harm to privacy should be considered as an indicator of low quality.

Keywords: data protection, dominance, ex ante regulation, ex post regulation

Procedia PDF Downloads 164
1940 Improving Waste Recycling and Resource Productivity by Integrating Smart Resource Tracking System

Authors: Atiq Zaman

Abstract:

The high contamination rate in the recycling waste stream is one of the major problems in Australia. In addition, a lack of reliable waste data makes it even more difficult for designing and implementing an effective waste management plan. This article conceptualizes the opportunity to improve resource productivity by integrating smart resource tracking system (SRTS) into the Australian household waste management system. The application of the smart resource tracking system will be implemented through the following ways: (i) mobile application-based resource tracking system used to measure the household’s material flow; (ii) RFID, smart image and weighing system used to track waste generation, recycling and contamination; (iii) informing and motivating manufacturer and retailers to improve their problematic products’ packaging; and (iv) ensure quality and reliable data through open-sourced cloud data for public use. The smart mobile application, imaging, radio-frequency identification (RFID) and weighing technologies are not new, but the very straightforward idea of using these technologies in the household resource consumption, waste bins and collection trucks will open up a new era of accurately measuring and effectively managing our waste. The idea will bring the most urgently needed reliable, data and clarity on household consumption, recycling behaviour and waste management practices in the context of available local infrastructure and policies. Therefore, the findings of this study would be very important for decision makers to improve resource productivity in the waste industry by using smart resource tracking system.

Keywords: smart devices, mobile application, smart sensors, resource tracking, waste management, resource productivity

Procedia PDF Downloads 136
1939 A Multi-Agent Smart E-Market Design at Work for Shariah Compliant Islamic Banking

Authors: Wafa Ghonaim

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Though quite fast on growth, Islamic financing at large, and its diverse instruments, is a controversial matter among scholars. This is evident from the ongoing debates on its Shariah compliance. Arguments, however, are inciting doubts and concerns among clients about its credibility, which is harming this lucrative sector. The work here investigates, particularly, some issues related to the Tawarruq instrument. The work examines the issues of linking Murabaha and Wakala contracts, the reselling of commodities to same traders, and the transfer of ownerships. The work affirms that a multi-agent smart electronic market design would facilitate Shariah compliance. The smart market exploits the rational decision-making capabilities of autonomous proxy agents that enable the clients, traders, brokers, and the bank buy and sell commodities, and manage transactions and cash flow. The smart electronic market design delivers desirable qualities that terminate the need for Wakala contracts and the reselling of commodities to the same traders. It also resolves the ownership transfer issues by allowing stakeholders to trade independently. The bank administers the smart electronic market and assures reliability of trades, transactions and cash flow. A multi-agent simulation is presented to validate the concept and processes. We anticipate that the multi-agent smart electronic market design would deliver Shariah compliance of personal financing to the aspiration of scholars, banks, traders and potential clients.

Keywords: Islamic finance, share'ah compliance, smart electronic markets design, multiagent systems

Procedia PDF Downloads 307
1938 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics

Authors: Ichiro Mukai

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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: accruals, earnings quality, IFRS, information comparability

Procedia PDF Downloads 162