Search results for: insulator covering shelf trim
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1065

Search results for: insulator covering shelf trim

435 The Results of the Systematic Archaeological Survey of Sistan (Iran)

Authors: Reza Mehrafarin, Nafiseh Mirshekari

Abstract:

The Sistan plain has always been a site for the settlement of various human societies, thanks to its favorable environmental conditions, such as abundant water from the Hirmand River and fertile sedimentary soil. Consequently, there was a need for a systematic archaeological investigation in the area. The survey had multiple objectives, with the most significant ones being the creation of an archaeological map and the identification and documentation of all ancient sites to establish their records and chronology. The survey was carried out in two phases, with each phase covering half of the area. The research method involved fieldwork, with two teams of professional archaeologists conducting a comprehensive survey of each of the 22 areas in Sistan. Once an area was identified, various recording, scientific, and field operations were executed to study the site. In the first phase (2007), an intensive field survey focused on the residential area of Sistan, including its northern and eastern regions. This phase resulted in the identification of 808 sites in eleven selected areas. In the second phase (2009), the desert area of Sistan, or its southern half, was surveyed, leading to the identification of approximately 853 sites. Overall, these surveys resulted in the identification of 1661 sites in Sistan. Among these sites, approximately 899 belong to the Bronze Age (late 4th millennium BCE to early 2nd millennium BCE). Of these sites, around 501 date back to the historical period, while nearly 590 sites pertain to the Islamic period. The archaeological investigations of both phases revealed that Sistan has consistently possessed fertile soil, abundant water, and a skilled workforce, making it capable of becoming Iran's granary and the center of the East once again if these conditions are restored.

Keywords: sistan, field surveys, archaeology, archaeological map

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434 Sustainable Management of Water and Soil Resources for Agriculture in Dry Areas

Authors: Alireza Nejadmohammad Namaghi

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Investigators have reported that mulches increase production potential in arid and semi arid lands. Mulches are covering materials that are used on soil surface for efficiency irrigation, erosion control, weed control, evaporation decrease and improvement of water perpetration. Our aim and local situation determine the kind of material that we can use. In this research we used different mulches including chemical mulch (M1), Aquasorb polymer, manure mulch (M2), Residue mulch (M3) and polyethylene mulch (M4), with control treatment (M0), without usage of mulch, on germination, biomass dry matter and cottonseed yield (Varamin variety) in Kashan area. Randomized complete block (RCB) design have measured the cotton yield with 3 replications for measuring the biomass dry matter and 4 replication in tow irrigation periods as 7 and 14 days. Germination percentage for M0, M1, M2, M3 and M4 treatment were receptivity 64, 65, 76, 57 and 72% Biomass dry matter average for M0, M1, M2, M3 and M4 treatment were receptivity 276, 306, 426, 403 and 476 gram per plot. M4 treatment (polyethylene Mulch) had the most effect, M2 and M3 had no significant as well as M0 and M1. Total yield average with respect to 7 days irrigation for M0, M1, M2, M3 and M4 treatment were receptivity 700, 725, 857, 1057 and 1273 gram per plot. Dunken ne multiple showed no significant different among M0, M1, M2, and M3, but M4 ahs the most effect on yield. Total yield average with respect to 14 days irrigation for M0, M1, M2, M3 and M4 treatment were receptivity 535, 507, 690, 957 and 1047 gram per plot. These were significant difference between all treatments and control treatment. Results showed that used different mulches with water decrease in dry situation can increase the yield significantly.

Keywords: mulch, cotton, arid land management, irrigation systems

Procedia PDF Downloads 76
433 Surgical Prep-Related Burns in Laterally Positioned Hip Procedures

Authors: B. Kenny, M. Dixon, A. Boshell

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The use of alcoholic surgical prep was recently introduced into the Royal Newcastle Center for elective procedures. In the past 3 months there have been a significant number of burns believed to be related to ‘pooling’ of this surgical prep in patients undergoing procedures where they are placed in the lateral position with hip bolsters. The aim of the audit was to determine the reason for the burns, analyze what pre-existing factors may contribute to the development of the burns and what can be changed to prevent further burns occurring. All patients undergoing a procedure performed on the hip who were placed in the lateral position with sacral and anterior, superior iliac spine (ASIS) support with ‘bolsters’ were included in the audit. Patients who developed a ‘burn’ were recorded, details of the surgery, demographics, surgical prep used and length of surgery were obtained as well as photographs taken to document the burn. Measures were then taken to prevent further burns and the efficacy was documented. Overall 14 patients developed burns over the ipsilateral ASIS. Of these, 13 were Total Hip Arthroplasty (THA) and 1 was a removal of femoral nail. All patients had Chlorhexidine 0.5% in Alcohol 70% Tinted Red surgical preparation or Betadine Alcoholic Skin Prep (70% etoh). Patients were set up in the standard lateral decubitus position with sacral and bilateral ASIS bolsters with a valband covering. 86% of patients were found to have pre-existing hypersensitivities to various substances. There is very little literature besides a few case reports on surgical prep-related burns. The case reports that do exist are related to the use of tourniquet-related burns and there is no mention in the literature examining ‘bolster’ related burns. The burns are hypothesized to be caused by pooling of the alcoholic solution which is amplified by the use of Valband.

Keywords: arthroplasty, chemical burns, wounds, rehabilitation

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432 Perinatal and Postnatal Counseling as Determinants of Early Newborn Sepsis in Rural Bangladesh

Authors: Sajia Islam, T. Tahsina, S. Raihana, M. M. Rahman, Q. S. Rahman, T. M. Huda, S. E. Arifeen, M. J. Dibley

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Early neonatal sepsis accounts for more than two-thirds of all deaths in the first year of life. This study assessed the counseling during antenatal, perinatal, post natal periods and its association with possible sepsis in rural Bangladesh. Method: Data were collected from a large community-based trial in Bangladesh where pregnant women were enrolled from 2013-2015 covering 29,497 newborns. Sepsis was defined using neonatal danger signs reported by 'The Young-Infants Clinical Science Study Group. 'Result: Signs of sepsis was found among 15% of the neonates. Neonatal sepsis was higher among those who did not receive advice on TT vaccinations (15.4% vs. 11%, p < 0.05) and danger signs (14.8% vs. 12.8%, p < 0.05) during pregnancy. Advice on delivering in well-lit place was significantly associated with lower incidence of sepsis (12.7% vs. 14.8% p < 0.05). Sepsis was lower among neonates whose mothers were counseled on immediate newborn care for bathing after 3 days of delivery (13.4% vs. 15.2% p=0), breastfeeding within 1hr of birth (13.82 % vs. 15.28% p=0), apply nothing on the cord (11.54 vs. 15.06 p=0), immediate drying of child (12.62% vs. 14.89%, p=0). Neonatal sepsis was lower among children whose mothers received 2-4 advice [OR=0.91(95% CI: 0.85-0.97)] compared to neonates whose mothers received only 1 or none. Overall, children to mothers who received ≥ 5 advice had lowest incidence of sepsis [OR=0.83 (95% CI: 0.71-0.97)] Conclusion: Advice on antenatal, prenatal and post natal is significantly reduced with early newborn sepsis. Further research is required to identify specific type of counseling messages that translate into practices and reduce pathways towards early-newborn morbidities.

Keywords: ante natal care, counseling, neonatal sepsis, post natal care

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431 Robotic Arm-Automated Spray Painting with One-Shot Object Detection and Region-Based Path Optimization

Authors: Iqraq Kamal, Akmal Razif, Sivadas Chandra Sekaran, Ahmad Syazwan Hisaburi

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Painting plays a crucial role in the aerospace manufacturing industry, serving both protective and cosmetic purposes for components. However, the traditional manual painting method is time-consuming and labor-intensive, posing challenges for the sector in achieving higher efficiency. Additionally, the current automated robot path planning has been a bottleneck for spray painting processes, as typical manual teaching methods are time-consuming, error-prone, and skill-dependent. Therefore, it is essential to develop automated tool path planning methods to replace manual ones, reducing costs and improving product quality. Focusing on flat panel painting in aerospace manufacturing, this study aims to address issues related to unreliable part identification techniques caused by the high-mixture, low-volume nature of the industry. The proposed solution involves using a spray gun and a UR10 robotic arm with a vision system that utilizes one-shot object detection (OS2D) to identify parts accurately. Additionally, the research optimizes path planning by concentrating on the region of interest—specifically, the identified part, rather than uniformly covering the entire painting tray.

Keywords: aerospace manufacturing, one-shot object detection, automated spray painting, vision-based path optimization, deep learning, automation, robotic arm

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430 Using Environmental Life Cycle Assessment to Design Sustainable Packaging

Authors: Timothy Francis Grant

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There are conflicting purposes at play with the design of sustainable packaging which include material reduction, recycling compatibility, use of secondary content and performance of the package in protecting and delivering the product. Life Cycle Assessment (LCA) is able to evaluate these different strategies against environmental metrics such as climate change, land and water use and marine litter pollution. However, LCA has traditionally been too time consuming and expensive to be used effectively in packaging design process. To make LCA practical for packaging technologist and designers a simplified tool is needed to make LCA possible for non-environmental specialists. The Packaging Quick Evaluation Tool (PIQET) is a web-based solution for undertaking LCA of new and existing packaging designs considering the global supply chain and impacts from cradle to grave. PIQET is based on a pre-calculated LCA database covering the materials and processes involved in the packaging lifecycle from cradle to grave. This includes both virgin materials and recycled content, conversion of materials into packaging, and the transportation of packaging to the product filling. In addition, PIQET assesses the impacts once the package is filled looking at storage, transport and product loss through the supply chain. When applied to consumer packaging light weight packages which are note recyclable have lower impacts than more recyclable packages which have a higher mass. Its also apparent that for many products the impacts of product failure and product loss are more important environmentally compared to packaging material efficiency.

Keywords: Climate change, Life Cycle Assessment, Marine litter, Packaging sustainability

Procedia PDF Downloads 124
429 A Standard Operating Procedure (SOP) for Forensic Soil Analysis: Tested Using a Simulated Crime Scene

Authors: Samara A. Testoni, Vander F. Melo, Lorna A. Dawson, Fabio A. S. Salvador

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Soil traces are useful as forensic evidence due to their potential to transfer and adhere to different types of surfaces on a range of objects or persons. The great variability expressed by soil physical, chemical, biological and mineralogical properties show soil traces as complex mixtures. Soils are continuous and variable, no two soil samples being indistinguishable, nevertheless, the complexity of soil characteristics can provide powerful evidence for comparative forensic purposes. This work aimed to establish a Standard Operating Procedure (SOP) for forensic soil analysis in Brazil. We carried out a simulated crime scene with double blind sampling to calibrate the sampling procedures. Samples were collected at a range of locations covering a range of soil types found in South of Brazil: Santa Candida and Boa Vista, neighbourhoods from Curitiba (State of Parana) and in Guarani and Guaraituba, neighbourhoods from Colombo (Curitiba Metropolitan Region). A previously validated sequential analyses of chemical, physical and mineralogical analyses was developed in around 2 g of soil. The suggested SOP and the sequential range of analyses were effective in grouping the samples from the same place and from the same parent material together, as well as successfully discriminated samples from different locations and originated from different rocks. In addition, modifications to the sample treatment and analytical protocol can be made depending on the context of the forensic work.

Keywords: clay mineralogy, forensic soils analysis, sequential analyses, kaolinite, gibbsite

Procedia PDF Downloads 246
428 Media Framing and Agenda-Setting of Hurricane Harvey’s News Coverage: A Content Analysis of The New York Times, The Wall Street Journal, and The Houston Chronicle from 2017 To 2018

Authors: S M Asger Ali, Duane A. Gill

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During crisis moments like a natural disaster, people tend to rely on the mass media to get up-to-date information and stay informed. However, when media are covering crisis news, they may lose some objectivity, and rather than providing balanced news coverage, media may become critical towards the government and private sectors for their participation in disaster response and recovery processes. This paper investigated the print media coverage of Hurricane Harvey and utilized data from three newspapers: the New York Times (online), the Wall Street Journal (online), and the Houston Chronicle. By examining the media's use of descriptors, quotes, wording, and images, this research explored how media coverage framed government and private sectors for their role in Harvey's response and recovery. Findings revealed that the human-interest frame received the most media attention, and the morality frame received less attention. Regarding tone, this study found that the media's overall tone for government response was neutral. However, the tone for the federal government was slightly negative, while the tone for city and state level of government was slightly positive. By examining the media's tone and frame, this research contributes to the literature on risk communication, mass media, and disaster studies.

Keywords: hurricane Harvey, mass media, risk communication, disaster response, media framing, crisis news coverage

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427 Compaction of Municipal Solid Waste

Authors: Jovana Jankovic Pantic, Dragoslav Rakic, Tina Djuric, Irena Basaric Ikodinovic, Snezana Bogdanovic

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Regardless of the numerous activities undertaken to reduce municipal solid waste, its annual volumes continue to grow. In Serbia, the most common and the only one form of waste disposal is at municipal landfills with daily compaction and soil covering. Municipal waste compacting is one of the basic components of the disposal process. Well compacted waste takes up less volume and allows much safer storage. In order to better predict the behavior of municipal waste at landfills, it is necessary to define compaction parameters: the maximum dry unit weight and optimal moisture content. In current geotechnical practice, the most common method of determination compaction parameters is by the standard method (Proctor compaction test) used in soil mechanics, with an eventual reduction of compaction energy. Although this methodology is accepted in newer geotechnical scientific discipline "waste mechanics", different treatments of municipal waste at the landfill itself (including pretreatment), indicate the need to change this classical approach. The main reason for that is the simulation of the operation of compactors (hedgehogs) at the landfill. Therefore, during the research, various innovative solutions are introduced, such as changing the classic flat Proctor hammer, by adding spikes, whose function is, in addition to compaction, destruction and shredding of municipal waste. The paper presents the behavior of municipal waste for four synthetic waste samples with different waste compositions (Plandište landfill). The samples were tested in standard Proctor apparatus at the same compaction energy, but with two different hammers: standard flat hammer and hammer with spikes.

Keywords: compaction, hammer with spikes, landfill, municipal solid waste, proctor compaction test

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426 A Discrete Event Simulation Model to Manage Bed Usage for Non-Elective Admissions in a Geriatric Medicine Speciality

Authors: Muhammed Ordu, Eren Demir, Chris Tofallis

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Over the past decade, the non-elective admissions in the UK have increased significantly. Taking into account limited resources (i.e. beds), the related service managers are obliged to manage their resources effectively due to the non-elective admissions which are mostly admitted to inpatient specialities via A&E departments. Geriatric medicine is one of specialities that have long length of stay for the non-elective admissions. This study aims to develop a discrete event simulation model to understand how possible increases on non-elective demand over the next 12 months affect the bed occupancy rate and to determine required number of beds in a geriatric medicine speciality in a UK hospital. In our validated simulation model, we take into account observed frequency distributions which are derived from a big data covering the period April, 2009 to January, 2013, for the non-elective admission and the length of stay. An experimental analysis, which consists of 16 experiments, is carried out to better understand possible effects of case studies and scenarios related to increase on demand and number of bed. As a result, the speciality does not achieve the target level in the base model although the bed occupancy rate decreases from 125.94% to 96.41% by increasing the number of beds by 30%. In addition, the number of required beds is more than the number of beds considered in the scenario analysis in order to meet the bed requirement. This paper sheds light on bed management for service managers in geriatric medicine specialities.

Keywords: bed management, bed occupancy rate, discrete event simulation, geriatric medicine, non-elective admission

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425 Gellan Gum/Gamma-Polyglutamic Acid and Glycerol Composited Membrane for Guiding Bone Regeneration

Authors: Chi-Chang Lin, Jiun-Yan Chiu

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Periodontal disease, oral cancer relating trauma is the prominent factor devastating bone tissue that is crucial to reestablishing in clinical. As we know, common symptom, osteoporosis, and infection limiting the ability of the bone tissue to recover cause difficulty before implantation therapy. Regeneration of bone tissue is the fundamental therapy before surgical processes. To promote the growth of bone tissue, many commercial products still have sophisticated problems that need to overcome. Regrettably, there is no available material which is apparently preferable for releasing and controlling of loading dosage, or mitigating inflammation. In our study, a hydrogel-based composite membrane has been prepared by using Gellan gum (GG), gamma-polyglutamic acid (γ-PGA) and glycerol with simple sol-gel method. GG is a natural material that is massively adopted in cartilage. Unfortunately, the strength of pure GG film is a manifest weakness especially under simulating body fluidic conditions. We utilize another biocompatible material, γ-PGA as cross-linker which can form tri-dimension structure that enhancing the strength. Our result indicated the strength of pure GG membrane can be obviously improved by cross-linked with γ-PGA (0.5, 0.6, 0.7, 0.8, 0.9, 1.0 w/v%). Besides, blending with glycerol (0, 1.0, 2.0, 3.0 w/v%) can significantly improve membrane toughness that corresponds to practical use. The innovative composited hydrogel made of GG, γ-PGA, and glycerol is attested with neat results including elongation and biocompatibility that take the advantage of extension covering major trauma. Recommendations are made for treatment to build up the foundation of bone tissue that would help patients to escape from the suffering and shorten the amount of time in recovery.

Keywords: bone tissue, gellan gum, regeneration, toughness

Procedia PDF Downloads 136
424 Natural and Synthetic Antioxidant in Beef Meatball

Authors: Abul Hashem

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The experiment was conducted to find out the effect of different levels of Moringa oleifiera leaf extract and synthetic antioxidant (Beta Hydroxyl Anisole) on fresh and preserved beef meatballs. For this purpose, ground beef samples were divided into five treatment groups. They are treated as control, synthetic antioxidant, 0.1%, 0.2% and 0.3% Moringa oleifera leaf extract as T1, T2, T3, T4 and T5, respectively. Five kinds of meatballs were made and biscuit crushed and egg albumin was mixed with beef meatballs and cooking was practiced properly. Proximate analysis, sensory tests (color, flavor, tenderness, juiciness, overall acceptability), cooking loss, pH value, free fatty acids (FFA), thiobarbituric acid values (TBARS), peroxide value(POV) and microbiological examination were determined in order to evaluate the effect of Moringa oleifiera leaf extract as natural antioxidant & antimicrobial activities in comparing to BHA (Beta Hydroxyl Anisole) at first day before freezing and for maintaining meatballs qualities on the shelf life of beef meat balls stored for 60 days under frozen condition. Freezing temperature was -20˚C. Days of intervals of experiment were on 0, 15th, 30th, and 60th days. Dry matter content of all the treatment groups differ significantly (p<0.05). On the contrary, DM content increased significantly (p<0.05) with the advancement of different days of intervals. CP content of all the treatments were increased significantly (p<0.05) among the different treatment groups. EE content at different treatment levels differ significantly (p<0.05). Ash content at different treatment levels was also differ significantly (p<0.05). FFA values, TBARS, POV were decreased significantly (p<0.05) at different treatment levels. Color, odor, tenderness, juiciness, overall acceptability, raw PH, cooked pH were increased at different treatment levels significantly (p<0.05). The cooking loss (%) at different treatment levels were differ significantly (p<0.05). TVC (logCFU/g), TCC (logCFU/g) and TYMC (logCFU/g) was decreased significantly (p<0.05) at different treatment levels comparison to control. Considering CP, tenderness, juiciness, overall acceptability, cooking loss, FFA, POV, TBARS and microbial parameters it can be concluded that Moringa oleifera leaf extract at 0.1%, 0.2% and 0.3% can be used instead of 0.1% synthetic antioxidant BHA in beef meatballs.

Keywords: antioxidant, beef meatball, BHA, moringa leaf extract, quality

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423 The Global Relationship between the Prevalence of Diabetes Mellitus and Incidence of Tuberculosis: 2000-2012

Authors: Alaa Badawi, Suzan Sayegh, Mohamed Sallam, Eman Sadoun, Mohamed Al-Thani, Muhammad W. Alam, Paul Arora

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Background: The dual burden of tuberculosis (TB) and diabetes mellitus (DM) has increased over the past decade with DM prevalence increasing in countries already afflicted with a high burden of TB. The coexistence of the two conditions presents a serious threat to global public health. Objective: The present study examines the global relationship between the prevalence of DM and the incidence of TB to evaluate their coexistence worldwide and their contribution to one another. Methods: This is an ecological longitudinal study covering the period between years 2000 to 2012. We utilized data from the WHO and World Bank sources and International Diabetes Federation to estimate prevalence of DM (%) and the incidence of TB (per 100,000). Measures of central tendency and dispersion as well as the harmonic mean and linear regression were used for different WHO regions. The association between DM prevalence and TB incidence was examined by quartile of DM prevalence. Results: The worldwide average (±S.D.) prevalence of DM within the study period was 6.6±3.8% whereas TB incidence was 135.0±190.5 per 100,000. DM prevalence was highest in the Eastern Mediterranean (8.3±4.1) and West Pacific (8.2±5.6) regions and lowest in the Africa (3.5±2.6). TB incidence was highest in Africa (313.1±275.9 per 100,000) and South-East Asia (216.7±124.9) and lowest in the European (46.5±68.6) and American (47.2±52.9) regions. Only countries with high DM prevalence (>7.6%) showed a significant positive association with TB incidence (r=0.17, p=0.013). Conclusion: A positive association between DM and TB may exist in some – but not all – world regions, a dual burden that necessitates identifying the nature of this coexistence to assist in developing public health approaches that curb their rising burden.

Keywords: diabetes mellitus, tuberculosis, disease burden, global association

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422 Spatio-Temporal Analysis of Land Use and Land Cover Change in the Cocoa Belt of Ondo State, southwestern Nigeria

Authors: Emmanuel Dada, Adebayo-Victoria Tobi Dada

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The study evaluates land use and land cover changes in the cocoa belt of Ondo state to quantify its effect on the expanse of land occupied by cocoa plantation as the most suitable region for cocoa raisin in Nigeria. Time series of satellite imagery from Landsat-7 ETM+ and Landsat-8 TIRS covering years 2000 and 2015 respectively were used. The study area was classified into six land use themes of cocoa plantation, settlement, water body, light forest and grassland, forest, and bar surface and rock outcrop. The analyses revealed that out of total land area of 997714 hectares of land of the study area, cocoa plantation land use increased by 10.3% in 2015 from 312260.6 ha in 2000. Forest land use also increased by 6.3% in 2015 from 152144.1 ha in the year 2000, water body reduced from 2954.5 ha in the year 2000 by 0.1% in 2015, settlement land use increased by 3% in 2015 from 15194.6 ha in 2000, light forest and grassland area reduced by 10.4% between 2000 and 2015 and 9.1% reduction in bar surface and rock outcrop land use between the year 2000 and 2015 respectively. The reasons for different ranges in the changes observed in the land use and land cover in the study area could be due to increase in the incentive to cocoa farmers from both government and non-governmental organizations, developed new cocoa breed that thrive better in the light forest, rapid increased in the population of cocoa farmers’ settlements, and government promulgation of forest reserve law.

Keywords: satellite imagery, land use and land cover change, area of land

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421 Development of a Systematic Approach to Assess the Applicability of Silver Coated Conductive Yarn

Authors: Y. T. Chui, W. M. Au, L. Li

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Recently, wearable electronic textiles have been emerging in today’s market and were developed rapidly since, beside the needs for the clothing uses for leisure, fashion wear and personal protection, there also exist a high demand for the clothing to be capable for function in this electronic age, such as interactive interfaces, sensual being and tangible touch, social fabric, material witness and so on. With the requirements of wearable electronic textiles to be more comfortable, adorable, and easy caring, conductive yarn becomes one of the most important fundamental elements within the wearable electronic textile for interconnection between different functional units or creating a functional unit. The properties of conductive yarns from different companies can vary to a large extent. There are vitally important criteria for selecting the conductive yarns, which may directly affect its optimization, prospect, applicability and performance of the final garment. However, according to the literature review, few researches on conductive yarns on shelf focus on the assessment methods of conductive yarns for the scientific selection of material by a systematic way under different conditions. Therefore, in this study, direction of selecting high-quality conductive yarns is given. It is to test the stability and reliability of the conductive yarns according the problems industrialists would experience with the yarns during the every manufacturing process, in which, this assessment system can be classified into four stage. That is 1) Yarn stage, 2) Fabric stage, 3) Apparel stage and 4) End user stage. Several tests with clear experiment procedures and parameters are suggested to be carried out in each stage. This assessment method suggested that the optimal conducting yarns should be stable in property and resistant to various corrosions at every production stage or during using them. It is expected that this demonstration of assessment method can serve as a pilot study that assesses the stability of Ag/nylon yarns systematically at various conditions, i.e. during mass production with textile industry procedures, and from the consumer perspective. It aims to assist industrialists to understand the qualities and properties of conductive yarns and suggesting a few important parameters that they should be reminded of for the case of higher level of suitability, precision and controllability.

Keywords: applicability, assessment method, conductive yarn, wearable electronics

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420 The Impact of Large-Scale Wind Energy Development on Islands’ Interconnection to the Mainland System

Authors: Marina Kapsali, John S. Anagnostopoulos

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Greek islands’ interconnection (IC) with larger power systems, such as the mainland grid, is a crucial issue that has attracted a lot of interest; however, the recent economic recession that the country undergoes together with the highly capital intensive nature of this kind of projects have stalled or sifted the development of many of those on a more long-term basis. On the other hand, most of Greek islands are still heavily dependent on the lengthy and costly supply chain of oil imports whilst the majority of them exhibit excellent potential for wind energy (WE) applications. In this respect, the main purpose of the present work is to investigate −through a parametric study which varies both in wind farm (WF) and submarine IC capacities− the impact of large-scale WE development on the IC of the third in size island of Greece (Lesbos) with the mainland system. The energy and economic performance of the system is simulated over a 25-year evaluation period assuming two possible scenarios, i.e. S(a): without the contribution of the local Thermal Power Plant (TPP) and S(b): the TPP is maintained to ensure electrification of the island. The economic feasibility of the two options is investigated in terms of determining their Levelized Cost of Energy (LCOE) including also a sensitivity analysis on the worst/reference/best Cases. According to the results, Lesbos island IC presents considerable economic interest for covering part of island’s future electrification needs with WE having a vital role in this challenging venture.

Keywords: electricity generation cost, levelized cost of energy, mainland grid, wind energy rejection

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419 Delineation of Oil– Polluted Sites in Ibeno LGA, Nigeria

Authors: Ime R. Udotong, Ofonime U. M. John, Justina I. R. Udotong

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Ibeno, Nigeria hosts the operational base of Mobil Producing Nigeria Unlimited (MPNU), a subsidiary of ExxonMobil and the current highest oil and condensate producer in Nigeria. Besides MPNU, other multinational oil companies like Shell Petroleum Development Company Ltd, Elf Petroleum Nigeria Ltd and Nigerian Agip Energy, a subsidiary of ENI E&P operate onshore, on the continental shelf and deep offshore of the Atlantic Ocean in Ibeno, Nigeria, respectively. This study was designed to carry out the survey of the oil impacted sites in Ibeno, Nigeria. A combinations of electrical resistivity (ER), ground penetrating radar (GPR) and physico-chemical as well as microbiological characterization of soils and water samples from the area were carried out. Results obtained revealed that there have been hydrocarbon contaminations of this environment by past crude oil spills as observed from significant concentrations of THC, BTEX and heavy metal contents in the environment. Also, high resistivity values and GPR profiles clearly showing the distribution, thickness and lateral extent of hydrocarbon contamination as represented on the radargram reflector tones corroborates previous significant oil input. Contaminations were of varying degrees, ranging from slight to high, indicating levels of substantial attenuation of crude oil contamination over time. Hydrocarbon pollution of the study area was confirmed by the results of soil and water physico-chemical and microbiological analysis. The levels of THC contamination observed in this study are indicative of high levels of crude oil contamination. Moreover, the display of relatively lower resistivities of locations outside the impacted areas compared to resistivity values within the impacted areas, the 3-D Cartesian images of oil contaminant plume depicted by red, light brown and magenta for high, low and very low oil impacted areas, respectively as well as the high counts of hydrocarbonoclastic microorganisms in excess of 1% confirmed significant recent pollution of the study area.

Keywords: oil-polluted sites, physico-chemical analyses, microbiological characterization, geotechnical investigations, total hydrocarbon content

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418 The Determinants of Corporate Hedging Strategy

Authors: Ademola Ajibade

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Previous studies have explored several rationales for hedging strategies, but the evidence provided by these studies remains ambiguous. Using a hand-collected dataset of 2460 observations of non-financial firms in eight African countries covering 2013-2022, this paper investigates the determinants and extent of corporate hedge use. In particular, this paper focuses on the link between country-specific conditions and the corporate hedging behaviour of firms. To our knowledge, this represents the first African studies investigating the association between country-specific factors and corporate hedging policy. The evidence based on both univariate and multivariate reveal that country-level corruption and government quality are important indicators of the decisions and extent of hedge use among African firms. However, the connection between country-specific factors as a rationale for corporate hedge use is stronger for firms located in highly corrupt countries. This suggest that firms located in corrupt countries are more motivated to hedge due to the large exposure they face. In addition, we test the risk management theories and observe that CEOs educational qualification and experience shape corporate hedge behaviour. We implement a lagged variables in a panel data setting to address endogeneity concern and implement an interaction term between governance indices and firm-specific variables to test for robustness. Generally, our findings reveal that institutional factors shape risk management decisions and have a predictive power in explaining corporate hedging strategy.

Keywords: corporate hedging, governance quality, corruption, derivatives

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417 Improving the Safety Performance of Workers by Assessing the Impact of Safety Culture on Workers’ Safety Behaviour in Nigeria Oil and Gas Industry: A Pilot Study in the Niger Delta Region

Authors: Efua Ehiaguina, Haruna Moda

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Interest in the development of appropriate safety culture in the oil and gas industry has taken centre stage among stakeholders in the industry. Human behaviour has been identified as a major contributor to occupational accidents, where abnormal activities associated with safety management are taken as normal behaviour. Poor safety culture is one of the major factors that influence employee’s safety behaviour at work, which may consequently result in injuries and accidents and strengthening such a culture can improve workers safety performance. Nigeria oil and gas industry has contributed to the growth and development of the country in diverse ways. However, in terms of safety and health of workers, this industry is a dangerous place to work as workers are often exposed to occupational safety and health hazard. To ascertain the impact of employees’ safety and how it impacts health and safety compliance within the local industry, online safety culture survey targeting frontline workers within the industry was administered covering major subjects that include; perception of management commitment and style of leadership; safety communication method and its resultant impact on employees’ behaviour; employee safety commitment and training needs. The preliminary result revealed that 54% of the participants feel that there is a lack of motivation from the management to work safely. In addition, 55% of participants revealed that employers place more emphasis on work delivery over employee’s safety on the installation. It is expected that the study outcome will provide measures aimed at strengthening and sustaining safety culture in the Nigerian oil and gas industry.

Keywords: oil and gas safety, safety behaviour, safety culture, safety compliance

Procedia PDF Downloads 133
416 Design of a Portable Shielding System for a Newly Installed NaI(Tl) Detector

Authors: Mayesha Tahsin, A.S. Mollah

Abstract:

Recently, a 1.5x1.5 inch NaI(Tl) detector based gamma-ray spectroscopy system has been installed in the laboratory of the Nuclear Science and Engineering Department of the Military Institute of Science and Technology for radioactivity detection purposes. The newly installed NaI(Tl) detector has a circular lead shield of 22 mm width. An important consideration of any gamma-ray spectroscopy is the minimization of natural background radiation not originating from the radioactive sample that is being measured. Natural background gamma-ray radiation comes from naturally occurring or man-made radionuclides in the environment or from cosmic sources. Moreover, the main problem with this system is that it is not suitable for measurements of radioactivity with a large sample container like Petridish or Marinelli beaker geometry. When any laboratory installs a new detector or/and new shield, it “must” first carry out quality and performance tests for the detector and shield. This paper describes a new portable shielding system with lead that can reduce the background radiation. Intensity of gamma radiation after passing the shielding will be calculated using shielding equation I=Ioe-µx where Io is initial intensity of the gamma source, I is intensity after passing through the shield, µ is linear attenuation coefficient of the shielding material, and x is the thickness of the shielding material. The height and width of the shielding will be selected in order to accommodate the large sample container. The detector will be surrounded by a 4π-geometry low activity lead shield. An additional 1.5 mm thick shield of tin and 1 mm thick shield of copper covering the inner part of the lead shielding will be added in order to remove the presence of characteristic X-rays from the lead shield.

Keywords: shield, NaI (Tl) detector, gamma radiation, intensity, linear attenuation coefficient

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415 A Facile One Step Modification of Poly(dimethylsiloxane) via Smart Polymers for Biomicrofluidics

Authors: A. Aslihan Gokaltun, Martin L. Yarmush, Ayse Asatekin, O. Berk Usta

Abstract:

Poly(dimethylsiloxane) (PDMS) is one of the most widely used materials in the fabrication of microfluidic devices. It is easily patterned and can replicate features down to nanometers. Its flexibility, gas permeability that allows oxygenation, and low cost also drive its wide adoption. However, a major drawback of PDMS is its hydrophobicity and fast hydrophobic recovery after surface hydrophilization. This results in significant non-specific adsorption of proteins as well as small hydrophobic molecules such as therapeutic drugs limiting the utility of PDMS in biomedical microfluidic circuitry. While silicon, glass, and thermoplastics have been used, they come with problems of their own such as rigidity, high cost, and special tooling needs, which limit their use to a smaller user base. Many strategies to alleviate these common problems with PDMS are lack of general practical applicability, or have limited shelf lives in terms of the modifications they achieve. This restricts large scale implementation and adoption by industrial and research communities. Accordingly, we aim to tailor biocompatible PDMS surfaces by developing a simple and one step bulk modification approach with novel smart materials to reduce non-specific molecular adsorption and to stabilize long-term cell analysis with PDMS substrates. Smart polymers that blended with PDMS during device manufacture, spontaneously segregate to surfaces when in contact with aqueous solutions and create a < 1 nm layer that reduces non-specific adsorption of organic and biomolecules. Our methods are fully compatible with existing PDMS device manufacture protocols without any additional processing steps. We have demonstrated that our modified PDMS microfluidic system is effective at blocking the adsorption of proteins while retaining the viability of primary rat hepatocytes and preserving the biocompatibility, oxygen permeability, and transparency of the material. We expect this work will enable the development of fouling-resistant biomedical materials from microfluidics to hospital surfaces and tubing.

Keywords: cell culture, microfluidics, non-specific protein adsorption, PDMS, smart polymers

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414 Carbonation of Wollastonite (001) competing Hydration: Microscopic Insights from Ion Spectroscopy and Density Functional Theory

Authors: Peter Thissen

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In this work, we report about the influence of the chemical potential of water on the carbonation reaction of wollastonite (CaSiO3) as model surface of cement and concrete. Total energy calculations based on density functional theory (DFT) combined with kinetic barrier predictions based on nudge elastic band (NEB) method show that the exposure of the water-free wollastonite surface to CO2 results in a barrier-less carbonation. CO2 reacts with the surface oxygen and forms carbonate (CO32-) complexes together with a major reconstruction of the surface. The reaction comes to a standstill after one carbonate monolayer has been formed. In case one water monolayer is covering the wollastonite surface, the carbonation is no more barrier-less, yet ending in a localized monolayer. Covered with multilayers of water, the thermodynamic ground state of the wollastonite completely changes due to a metal-proton exchange reaction (MPER, also called early stage hydration) and Ca2+ ions are partially removed from solid phase into the H2O/wollastonite interface. Mobile Ca2+ react again with CO2 and form carbonate complexes, ending in a delocalized layer. By means of high resolution time-of-flight secondary-ion mass-spectroscopy images (ToF-SIMS), we confirm that hydration can lead to a partially delocalization of Ca2+ ions on wollastonite surfaces. Finally, we evaluate the impact of our model surface results by means of Low Energy Ion Scattering (LEIS) spectroscopy combined with careful discussion about the competing reactions of carbonation vs. hydration.

Keywords: Calcium-silicate, carbonation, hydration, metal-proton exchange reaction

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413 The Consequences of COVID-19 Crisis on Informal Workers in Brazil: An Analysis of Emergency Aid from the Government

Authors: Michele Romanello

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COVID-19 has spread rapidly in Brazil since March 2020, making the country one of the most affected in the world by the pandemic. From an economic point of view, Brazil came from a pre-pandemic period characterized by low or negative growth, with a resulting increase in the number of unemployed and informal workers. This paper considers lockdown implementation in the situation of the large presence of informality in the economy. The objective of the paper is to analyze how the country has tried to help workers affected by economic crisis after the implementation of measures against COVID-19 and whether the emergency assistance from the government has been adequate to contain the increase of informal workers and unemployed. The methodology used in this paper is survival analysis. Through this methodology, the formality – informality, and informality – unemployment transitions are analyzed. This analysis draws data from the Continuous National Household Sample Survey (Continuous PNAD) and from the National Household Sample Survey COVID-19 (PNAD COVID-19) covering the period of January 2020 – July 2020. The results indicate that emergency aid has been not sufficient to reduce the transitions of workers from formal to informal jobs and from informal jobs to unemployment. Emergency aid has been not sufficient considering the previous situation of the country, with levels of poverty and inequality very high. In the next months, another fundamental determinant of the income trajectory in the context of the COVID-19 crisis will be the continuity of the emergency aid, especially considering the fiscal adjustment policy pursued by the government. Therefore, the current negative portrait may be even worse in the coming months.

Keywords: Brazil, COVID-19, informality, survival analysis

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412 Regional Low Gravity Anomalies Influencing High Concentrations of Heavy Minerals on Placer Deposits

Authors: T. B. Karu Jayasundara

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Regions of low gravity and gravity anomalies both influence heavy mineral concentrations on placer deposits. Economically imported heavy minerals are likely to have higher levels of deposition in low gravity regions of placer deposits. This can be found in coastal regions of Southern Asia, particularly in Sri Lanka and Peninsula India and areas located in the lowest gravity region of the world. The area about 70 kilometers of the east coast of Sri Lanka is covered by a high percentage of ilmenite deposits, and the southwest coast of the island consists of Monazite placer deposit. These deposits are one of the largest placer deposits in the world. In India, the heavy mineral industry has a good market. On the other hand, based on the coastal placer deposits recorded, the high gravity region located around Papua New Guinea, has no such heavy mineral deposits. In low gravity regions, with the help of other depositional environmental factors, the grains have more time and space to float in the sea, this helps bring high concentrations of heavy mineral deposits to the coast. The effect of low and high gravity can be demonstrated by using heavy mineral separation devices.  The Wilfley heavy mineral separating table is one of these; it is extensively used in industries and in laboratories for heavy mineral separation. The horizontally oscillating Wilfley table helps to separate heavy and light mineral grains in to deferent fractions, with the use of water. In this experiment, the low and high angle of the Wilfley table are representing low and high gravity respectively. A sample mixture of grain size <0.85 mm of heavy and light mineral grains has been used for this experiment. The high and low angle of the table was 60 and 20 respectively for this experiment. The separated fractions from the table are again separated into heavy and light minerals, with the use of heavy liquid, which consists of a specific gravity of 2.85. The fractions of separated heavy and light minerals have been used for drawing the two-dimensional graphs. The graphs show that the low gravity stage has a high percentage of heavy minerals collected in the upper area of the table than in the high gravity stage. The results of the experiment can be used for the comparison of regional low gravity and high gravity levels of heavy minerals. If there are any heavy mineral deposits in the high gravity regions, these deposits will take place far away from the coast, within the continental shelf.

Keywords: anomaly, gravity, influence, mineral

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411 Investor Psychology, Housing Prices, and Stock Market Response to Policy Decisions During the Covid-19 Recession in the United States

Authors: Ly Nguyen, Vidit Munshi

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During the Covid-19 recession, the United States government has implemented several instruments to mitigate the impacts and revitalize the economy. This paper explores the effects of the various government policy decisions on stock returns, housing prices, and investor psychology during the pandemic in the United States. A numerous previous literature studies on this subject, yet very few focus on the context similar to what we are currently experiencing. Our monthly data covering the period from January 2019 through July 2021 were collected from Datastream. Utilizing the VAR model, we document a dynamic relationship between the market and policy actions throughout the period. In particular, the movements of Unemployment, Stock returns, and Housing prices are strongly sensitive to changes in government policies. Our results also indicate that changes in production level, stock returns, and interest rates decisions influence how investors perceived future market risk and expectations. We do not find any significant nexus between monetary and fiscal policy. Our findings imply that information on government policy and stock market performance provide useful feedback to one another in order to make better decisions in the current and future pandemic. Understanding how the market responds to a shift in government practices has important implications for authorities in implementing policy to avoid assets bubbles and market overreactions. The paper also provides useful implications for investors in evaluating the effectiveness of different policies and diversifying portfolios to minimize systematic risk and maximize returns.

Keywords: Covid-19 recession, United States, government policies, investor psychology, housing prices, stock market returns

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410 Effect of Dose-Dependent Gamma Irradiation on the Fatty Acid Profile of Mud Crab, Scylla Serrata: A GC-FID Study

Authors: Keethadath Arshad, Kappalli Sudha

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Mud crab, Scylla Serrata, a commercially important shellfish with high global demand appears to be the rich source of dietary fatty acids. Its increased production through aquaculture and highly perishable nature would necessitate improved techniques for their proper preservation. Optimized irradiation has been identified as an effective method to facilitate safety and extended shelf life for a broad range of the perishable food items including finfishes and shellfishes. The present study analyzed the effects of dose-dependent gamma irradiation on the fatty acid profile of the muscle derived from the candidate species (S. serrata) at both qualitative and quantitative levels. Wild grown, average sized, intermolt male S. Serrata were gamma irradiated (^60C, 3.8kGy/ hour) at the dosage of 0.5kGy, 1.0kGy and 2.0kGy using gamma chamber. Total lipid extracted by Folch method, after methylation, were analyzed for the presence fatty acids adopting Gas Chromatograph equipped with flame ionization detector by comparing with the authentic FAME reference standards. The tissue from non-irradiated S. serrata showed the presence of 12 SFA, 6 MUFA, 8PUFA and 2 TF; PUFA includes medicinally important ω-3 FA such as C18:3, C20:5 and C22:6 and ω-6 FA such as γ- C18:3 and C20:2. Dose-dependent gamma irradiation reduced the number of detectable fatty acids (10, 8 and 8 SFA, 6, 6 and 5MUFA, 7, 7, and 6 PUFA and 1, 1, and 0 TF in 0.5kGy, 1.0kGy and 2kGy irradiated samples respectively). Major fatty acids detected in both irradiated and non-irradiated samples were as follows: SFA- C16:0, C18:0, C22:0 and C14:0; MUFA - C18:1 and C16:1and PUFA- C18:2, C20:5, C20:2 and C22:6. Irradiation doses ranging from 1-2kGy substantially reduced the ω-6 C18:3 and ω-3 C18:3. However, the omega fatty acids such as C20:5, C22:6 and C20:2 could survive even after 2kGy irradiation. Significantly, trans fat like C18:2T and C18:1T were completely disappeared upon 2kGy irradiation. From the overall observations made from the present study, it is suggested that irradiation dose up to 1kGy is optimum to maintain the fatty acid profile and eradicate the trans fat of the muscle derived from S. serrata.

Keywords: fatty acid profile, food preservation, gamma irradiation, scylla serrata

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409 Evaluation of Environmental Disclosures on Financial Performance of Quoted Industrial Goods Manufacturing Sectors in Nigeria (2011 – 2020)

Authors: C. C. Chima, C. J. M. Anumaka

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This study evaluates environmental disclosures on the financial performance of quoted industrial goods manufacturing sectors in Nigeria. The study employed a quasi-experimental research design to establish the relationship that exists between the environmental disclosure index and financial performance indices (return on assets - ROA, return on equity - ROE, and earnings per share - EPS). A purposeful sampling technique was employed to select five (5) industrial goods manufacturing sectors quoted on the Nigerian Stock Exchange. Secondary data covering 2011 to 2020 financial years were extracted from annual reports of the study sectors using a content analysis method. The data were analyzed using SPSS, Version 23. Panel Ordinary Least Squares (OLS) regression method was employed in estimating the unknown parameters in the study’s regression model after conducting diagnostic and preliminary tests to ascertain that the data set are reliable and not misleading. Empirical results show that there is an insignificant negative relationship between the environmental disclosure index (EDI) and the performance indices (ROA, ROE, and EPS) of the industrial goods manufacturing sectors in Nigeria. The study recommends that: only relevant information which increases the performance indices should appear on the disclosure checklist; environmental disclosure practices should be country-specific; and company executives in Nigeria should increase and monitor the level of investment (resources, time, and energy) in order to ensure that environmental disclosure has a significant impact on financial performance.

Keywords: earnings per share, environmental disclosures, return on assets, return on equity

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408 Relationship Between In-Service Training and Employees’ Feeling of Psychological Ownership

Authors: Mahsa Kallhor Mohammadi, Hamideh Reshadatjoo

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This study verified the relationship between in-service training and employees’ feeling of psychological ownership. This research applied a descriptive survey that investigated a correlation between variables. The target population was 140 employees of a Drilling Fluid and Waste Management Service Company, and the sample was 123 employees who were selected randomly and encouraged to complete an electronic questionnaire which was designed based on standard questionnaires for research variables covering 62 questions. The face validity of the questionnaire was supported by an experimental test, and its content validity was approved by the thesis supervisor and consulting advisor. For the descriptive statistics frequency tables and diagrams, measures of central tendency such as mode, median, and mean and measures of variability such as variance, standards deviation, and quartile deviation were used. In the inferential statistics section, the Pearson correlation coefficient was used to verify the relationship between the variables of the research. According to the results, all of the research hypotheses were supported. According to hypothesis 1, there was a positive and significant relationship between training policy-making and employees’ psychological ownership (r=0/408, α=0/05). According to hypothesis 2, there was a positive and significant relationship between training planning and employees’ psychological ownership (r=0/446, α=0/05). According to hypothesis 3, there was a positive and significant relationship between providing the training and employees’ psychological ownership (r=0/512, α=0/05). According to hypothesis 4, there was a positive and significant relationship between training performance management and employees’ psychological ownership (r=0/462, α=0/05). According to hypothesis 5, there was a positive and significant relationship between employees’ motivation and psychological ownership (r=0/694, α=0/05). Therefore, through systematic in-service training, which is in the same line with the strategic goals of an organization and is based on scientific needs analysis, design, implementation, and evaluation, it is possible to improve employees’ sense of psychological ownership toward an organization.

Keywords: in-service training, motivation, organizational behavior, psychological ownership

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407 Processing Methods for Increasing the Yield, Nutritional Value and Stability of Coconut Milk

Authors: Archana G. Lamdande, Shyam R. Garud, K. S. M. S. Raghavarao

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Coconut has two edible parts, that is, a white kernel (solid endosperm) and coconut water (liquid endosperm). The white kernel is generally used in fresh or dried form for culinary purposes. Coconut testa, is the brown skin, covering the coconut kernel. It is removed by paring of wet coconut and obtained as a by-product in coconut processing industries during the production of products such as desiccated coconut, coconut milk, whole coconut milk powder and virgin coconut oil. At present, it is used as animal feed component after drying and recovering the residual oil (by expelling). Experiments were carried out on expelling of coconut milk for shredded coconut with and without testa removal, in order to explore the possibility of increasing the milk yield and value addition in terms of increased polyphenol content. The color characteristics of coconut milk obtained from the grating without removal of testa were observed to be L* 82.79, a* 0.0125, b* 6.245, while that obtained from grating with removal of testa were L* 83.24, a* -0.7925, b* 3.1. A significant increase was observed in total phenol content of coconut milk obtained from the grating with testa (833.8 µl/ml) when compared to that from without testa (521.3 µl/ml). However, significant difference was not observed in protein content of coconut milk obtained from the grating with and without testa (4.9 and 5.0% w/w, respectively). Coconut milk obtained from grating without removal of testa showed higher milk yield (62% w/w) when compared to that obtained from grating with removal of testa (60% w/w). The fat content in coconut milk was observed to be 32% (w/w), and it is unstable due to such a high fat content. Therefore, several experiments were carried out for examining its stability by adjusting the fat content at different levels (32, 28, 24, and 20% w/w). It was found that the coconut milk was more stable with a fat content of 24 % (w/w). Homogenization and ultrasonication and their combinations were used for exploring the possibility of increasing the stability of coconut milk. The microscopic study was carried out for analyzing the size of fat globules and the degree of their uniform distribution.

Keywords: coconut milk, homogenization, stability, testa, ultrasonication

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406 The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)

Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri

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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.

Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management

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