Search results for: agricultural and financial loss

Authors: Arin Ghazarian, Cyril Rakovski

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Differential privacy has become the leading technique to protect the privacy of individuals in a database while allowing useful analysis to be done and the results to be shared. It puts a guarantee on the amount of privacy loss in the worst-case scenario. Differential privacy is not a toggle between full privacy and zero privacy. It controls the tradeoff between the accuracy of the results and the privacy loss using a single key parameter called

Keywords: arrhythmia, cardiology, differential privacy, ECG, epsilon, medi-cal data, privacy preserving analytics, statistical databases

Procedia PDF Downloads 137

Authors: Constâncio Augusto Machanguana, Luís Miguel Estevão Cristóvão

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In Mozambique, over 80% of the rural population relies on agriculture, livestock, and silviculture for their livelihoods. Unfortunately, these communities face persistent food shortages, which are exacerbated by natural disasters and post-harvest losses due to inadequate storage facilities. Addressing post-harvest loss is critical not only for ensuring food security but also for preventing financial hardships faced by farmers. The study delves into the perceptions of beneficiary communities regarding the construction of three food dryer models made from metal, wood, and clay brick. These solar dryers are part of the project titled ‘Solar Dryer Integrated with Natural Rocks as Energy Storage for Drying Fruits and Vegetables in Mozambique.’ The overarching goal is to enhance food availability beyond the typical growing season, particularly for fruits and vegetables, while simultaneously combating hunger. Given the context of climate change impacts on agriculture, this project becomes even more relevant. Structured interviews conducted with 45 members of beneficiary associations in Manica Province—primarily female heads of households—revealed that rural communities are aware of various food drying alternatives. However, reliance on traditional methods often comes at a cost: compromised product quality and reduced shelf life. To address these challenges, the project implemented energy storage solutions like rock-based thermal energy storage for food drying. This result underscores the urgent need to foster innovation and extend these sustainable practices —such as solar dryers integrated with thermal energy-storage systems made of locally abundant and affordable materials— to more local communities, especially those with significant agricultural potential within the country. By taking these actions, we can improve food security and alleviate hunger.

Keywords: solar dryer, food security, rural community, small technology

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Authors: Niragira Donatien

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The progress of technology creates new expectations for patients. The world of deafness is no exception. In recent years, there have been considerable advances in the field of technologies aimed at assisting failing hearing. According to the usual medical vocabulary, hearing aids are actually orthotics. They do not replace an organ but compensate for a functional impairment. The amplifier hearing amplification is useful for a large number of people with hearing loss. Hearing aids restore speech audibility. However, their benefits vary depending on the quality of residual hearing. The hearing aid is not a "cure" for deafness. It cannot correct all affected hearing abilities. It should be considered as an aid to communicate who the best candidates for hearing aids are. The urge to judge from the audiogram alone should be resisted here, as audiometry only indicates the ability to detect non-verbal sounds. To prevent hearing aids from ending up in the drawer, it is important to ensure that the patient's disability situations justify the use of this type of orthosis. If the problems of receptive pre-fitting counselling are crucial, the person with hearing loss must be informed of the advantages and disadvantages of amplification in his or her case. Their expectations must be realistic. They also need to be aware that the adaptation process requires a good deal of patience and perseverance. They should be informed about the various models and types of hearing aids, including all the aesthetic, functional, and financial considerations. If the person's motivation "survives" pre-fitting counselling, we are in the presence of a good candidate for amplification. In addition to its relevance, hearing aids raise other questions: Should one or both ears be fitted? In short, all these questions show that the results found in this study significantly improve the quality of audibility in the patient, from where this technology must be made accessible everywhere in the world. So we want to progress with the technology.

Keywords: audiology, influence, hearing, madicaly, treatable

Procedia PDF Downloads 42

Authors: Andrew John Zeller, Artjoms Formulevics

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Banking and financial services are rapidly transitioning from being monolithic structures focusing merely on their own financial offerings to becoming integrated players in multiple customer journeys and supply chains. Banks themselves are refocusing on being liquidity providers and underwriters in these networks, while the general concept of ‘embeddedness’ builds on the market readily available API (Application Programming Interface) architectures to flexibly deliver services to various requestors, i.e., online retailers who need finance and insurance products to better serve their customers, respectively. With this new flexibility come new requirements for enhanced cybersecurity. API structures are more decentralized and inherently prone to change. Unfortunately, this has not been comprehensively addressed in the literature. This paper tries to fill this gap by looking at security approaches and technologies relevant to API architectures found in embedded finance. After presenting the research methodology applied and introducing the major bodies of knowledge involved, the paper will discuss six dominating technology trends shaping high-level financial services architectures. Subsequently, embedded finance and the respective usage of API strategies will be described. Building on this, security considerations for APIs in financial and insurance services will be elaborated on before concluding with some ideas for possible further research.

Keywords: embedded finance, embedded banking strategy, cybersecurity, API management, data security, cybersecurity, IT management

Procedia PDF Downloads 27

Authors: Nasreen Basoudan, Andrea Tales, Frederic Boy

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Non-clinical anxiety may be comprised of state anxiety - temporarily experienced anxiety related to a specific situation, and trait anxiety - a longer lasting response or a general disposition to anxiety. While temporary and occasional anxiety whether as a mood state or personality dimension is normal, nonclinical anxiety may influence many more components of information processing than previously recognized. In ageing and dementia-related research, disease characterization now involves attempts to understand a much wider range of brain function such as loss of inhibitory control, as against the more common focus on memory and cognition. However, in many studies, the tendency has been to include individuals with clinical anxiety disorders while excluding persons with lower levels of state or trait anxiety. Loss of inhibitory cognitive control can lead to behaviors such as aggression, reduced sensitivity to others, sociopathic thoughts and actions. Anxiety has also been linked to inhibitory control, with research suggesting that people with anxiety are less capable of inhibiting their emotions than the average person. This study investigates the relationship between anxiety and loss of inhibitory control in younger and older adults, using a variety of questionnaires and computers-based tests. Based on the premise that irrespective of classification, anxiety is associated with a wide range of physical, affective, and cognitive responses, this study explores evidence indicative of the potential influence anxiety per se on loss of inhibitory control, in order to contribute to discussion and appropriate consideration of anxiety-related factors in methodological practice.

Keywords: anxiety, ageing, dementia, inhibitory control

Procedia PDF Downloads 232

Authors: Adhi Susilo

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This paper addresses the roles of distance education in the agricultural extension workers’ education. Agriculture plays an important role in both poverty reduction and economic growth. The technology of agriculture in the developing world should change continuously to keep pace with rising populations and rapidly changing social, economic, and environmental conditions. Therefore, agricultural extension workers should have several competencies in order to carry out their duties properly. One of the essential competencies that they must possess is the professional competency that is directly related to their duties in carrying out extension activities. Such competency can be acquired through studying at Universitas Terbuka (UT). With its distance learning system, agricultural extension workers can study at UT without leaving their duties. This paper presenting sociological analysis and lessons learnt from the specific context of Indonesia. Diversities in geographic, demographic, social cultural and economic conditions of the country provide specific challenges for its distance education practice and the process of social transformation to which distance education can contribute. Extension officers used distance education for personal benefits and increased professional productivity. An increase in awareness is important for the further adoption of distance learning for extension purposes. Organizations in both the public and private sector must work to increase knowledge of ICTs for the benefit of stakeholders. The use of ICTs can increase productivity for extensions officers and expand educational opportunities for learners. The use of distance education by extension to disseminate educational materials around the world is widespread. Increasing awareness and use of distance learning can lead to more productive relationships between extension officers and agricultural stakeholders.

Keywords: agricultural extension, demographic and geographic condition, distance education, ICTs

Procedia PDF Downloads 504

Authors: Pram Abhayawardhana, Ali Reza Nazmi, Hossein Najaf Zadeh

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This study examines the use of additive manufacturing (AM) to develop sustainable and intelligent agricultural formulations that can gradually release fertilisers. AM offers the ability to design customised formulations with precise geometries and controlled release properties while taking into account their mechanical, chemical, and environmental properties. The study specifically investigates the use of an aerogel matrix mixed with a potential fertiliser in agriculture. Highly porous 3D printed aerogel structures were designed to enable the slow release of fertilisers. The performance of the formulated mixture is evaluated against other commonly used materials for slow-release applications. The findings suggest that the 3D printed gel made has great potential for slow-release fertilisers, providing an environmentally friendly solution for agricultural practices. The combination of AM technology and sustainable materials can play a vital role in mitigating the negative environmental impact of traditional fertilisers, as well as improving the efficiency and sustainability of agricultural production.

Keywords: 3D printing, hydrogel, aerogel, fertiliser, agriculture

Procedia PDF Downloads 74

Authors: R. Begum, M. M. R. Jahangir, M. Jahiruddin, M. R. Islam, M. M. Rahman, M. B. Hossain, P. Hossain

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Quantifying carbon (C) sequestration in soils is necessary to help better understand the effect of agricultural practices on the C cycle. The estimated contribution of agricultural carbon dioxide (CO₂) and methane (CH₄) to global warming potential (GWP) has a wide range. The underlying causes of this huge uncertainty are the difficulties to predict the regional CO₂ and CH₄ loss due to the lack of experimental evidence on CO₂ and CH₄ emissions and associated drivers. The CH₄ and CO₂ emissions were measured in irrigated wheat in subtropical floodplain soils which have been under two soil disturbance levels (strip vs. conventional tillage; ST vs. CT being both with 30% residue retention) and three N fertilizer rates (60, 100, and 140% of the recommended N fertilizer dose, RD) in annual wheat (Triticum aestivum)-mungbean (Vigna radiata)-rice (Oryza sativa L) for seven consecutive years. The highest CH₄ and CO₂ emission peak was observed on day 3 after urea application in both tillages except CO₂ flux in CT. Nitrogen fertilizer application rate significantly influenced mean and cumulative CH₄ and CO₂ fluxes. The CH₄ and CO₂ fluxes decreased in an optimum dose of N fertilizer except for ST for CH₄. The CO₂ emission significantly showed higher emission at minimum (60% of RD) fertilizer application at both tillages. Soil microbial biomass carbon (MBC), organic carbon (SOC), Particulate organic carbon (POC), permanganate oxidisable carbon (POXC), basal respiration (BR) were significantly higher in ST which were negative and significantly correlated with CO₂. However, POC and POXC were positively and significantly correlated with CH₄ emission.

Keywords: carbon dioxide emissions, methane emission, nitrogen rate, tillage

Procedia PDF Downloads 105

Authors: Keiwoma Mark Yila, Mathew Lamrana Siaffa Gboku, Mohamed Sahr Lebbie, Lamin Ibrahim Kamara

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Rainfall and temperature are the important variables which are often used to trace climate variability and change. A perception study and analysis of climatic data were conducted to assess the changes in rainfall and temperature and their impact on crop production in Moyamba district, Sierra Leone. For the perception study, 400 farmers were randomly selected from farmer-based organizations (FBOs) in 4 chiefdoms, and 30 agricultural extension workers (AWEs) in the Moyamba district were purposely selected as respondents. Descriptive statistics and Kendall’s test of concordance was used to analyze the data collected from the farmers and AEWs. Data for the analysis of variability and trends of rainfall and temperature from 1991 to 2020 were obtained from the Sierra Leone Meteorological Agency and Njala University and grouped into monthly, seasonal and annual time series. Regression analysis was used to determine the statistical values and trend lines for the seasonal and annual time series data. The Mann-Kendall test and Sen’s Slope Estimator were used to analyze the trends' significance and magnitude, respectively. The results of both studies show evidence of climate change in the Moyamba district. A substantial number of farmers and AEWs perceived a decrease in the annual rainfall amount, length of the rainy season, a late start and end of the rainy season, an increase in the temperature during the day and night, and a shortened harmattan period over the last 30 years. Analysis of the meteorological data shows evidence of variability in the seasonal and annual distribution of rainfall and temperature, a decreasing and non-significant trend in the rainy season and annual rainfall, and an increasing and significant trend in seasonal and annual temperature from 1991 to 2020. However, the observed changes in rainfall and temperature by the farmers and AEWs partially agree with the results of the analyzed meteorological data. The majority of the farmers perceived that; adverse weather conditions have negatively affected crop production in the district. Droughts, high temperatures, and irregular rainfall are the three major adverse weather events that farmers perceived to have contributed to a substantial loss in the yields of the major crops cultivated in the district. In response to the negative effects of adverse weather events, a substantial number of farmers take no action due to their lack of knowledge and technical or financial capacity to implement climate-sensitive agricultural (CSA) practices. Even though few farmers are practising some CSA practices in their farms, there is an urgent need to build the capacity of farmers and AEWs to adapt to and mitigate the negative impacts of climate change. The most priority support needed by farmers is the provision of climate-resilient crop varieties, whilst the AEWs need training on CSA practices.

Keywords: climate change, crop productivity, farmer’s perception, rainfall, temperature, Sierra Leone

Procedia PDF Downloads 64

Authors: Montoya C.A., Erina J., Erina I.

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The purpose of this research is to assess the performance and impact of CSR on business in the banking sector in Australia by applying the financial indicators of 20 ASX banks for the period from 2016-2017. The authors carried out CSR assessment in several stages of research: 1) gathering the nonfinancial and financial indicators of 20 ASX listed banks (available were only 16) from the annual reports of Australian banks for 2016 and 2017; 2) calculation of bank performance indicators using such financial indicators as return on assets (ROA), return on equity (ROE), efficiency ratio and net interest margin; 3) analysis of financial data using cross-sectional regression and answers to the research questions. Based on the obtained research results, the authors obtained answers to the initially raised research questions and came to a conclusion that Q1 - Insignificant positive coefficient result - slight positive relationship between CSR disclosure and business performance 2016; Q2 - Insignificant negative coefficient result - slight negative relationship between CSR disclosure and business performance 2017; Q3 - Insignificant positive coefficient result - slight positive relationship between CSR disclosure and business performance.

Keywords: Australia, banks, business performance, CSR

Procedia PDF Downloads 63

Authors: Olalekan Sunday Alabi, Titus Adeyemi Alonge, Olumuyiwa Idowu Ojo

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Agricultural land suitability analysis and mapping play an imperative role for sustainable utilization of scarce physical land resources. The objective of this study was to prepare spatial database of physical land resources for irrigated agriculture and to assess land suitability for irrigation and developing suitable area map of the study area. The study was conducted at Kampe-Omi irrigation scheme located at Yagba West Local Government Area of Kogi State, Nigeria. Temperature and rainfall data of the study area were collected for 10 consecutive years (2005-2014). Geographic Information System (GIS) techniques were used to develop irrigation land suitability map of the study area. Attribute parameters such as the slope, soil properties, topography of the study area were used for the analysis. The available data were arranged, proximity analysis of Arc-GIS was made, and this resulted into five mapping units. The final agricultural land suitability map of the study area was derived after overlay analysis. Based on soil composition, slope, soil properties and topography, it was concluded that; Kampe-Omi has rich sandy loam soil, which is viable for agricultural purpose, the soil composition is made up of 60% sand and 40% loam. The land-use pattern map of Kampe-Omi has vegetal area and water-bodies covering 55.6% and 19.3% of the total assessed area respectively. The landform of Kampe-Omi is made up of 41.2% lowlands, 37.5% normal lands and 21.3% highlands. Kampe-Omi is adequately suitable for agricultural purpose while an extra of 20.2% of the area is highly suitable for agricultural purpose making 72.6% while 18.7% of the area is slightly suitable.

Keywords: remote sensing, GIS, Kampe–Omi, land suitability, mapping

Procedia PDF Downloads 189

Authors: Saba Belgheisi

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Food packaging, is an important discipline in the area of food technology, concerns preservation and protection of foods. The objective of this research was to determine of the effect of whey protein based edible coating on the moisture loss and sensory attributes of fresh mutton after 0, 1, 3 and 5 days at 5° C. The moisture content, moisture loss and sensory attributes (juiciness, color and odor) of the coated and uncoated samples were analyzed. The results showed that, moisture content, moisture loss, juiciness and color of the coated and uncoated samples have significant differences (p < 0.05) at the intervals of 0 to 1 and 1 to 3 days of storage. But no significant difference was observed at interval time 3 to 5 days of storage (p > 0.05). Also, there was no significant differences in the odor values of the coated and uncoated samples (p > 0.05). Therefore, the coated samples had consistently more moisture, juiciness and colored values than uncoated samples after 3 days at 5° C. So, whey protein edible coating could enhance product presentation and eliminate the need for placing absorbent pads at the bottom of the trays.

Keywords: coating, whey protein, mutton, moisture, sensory

Procedia PDF Downloads 454

Authors: Muhammad Umair, Yasir Nawab, Khubab Shaker, Muhammad Maqsood, Adeel Zulfiqar, Danish Mahmood Baitab

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Fabric is a flexible woven material consisting of a network of natural or artificial fibers often referred to as thread or yarn. Today fabrics are produced by weaving, braiding, knitting, tufting and non-woven. Weaving is a method of fabric production in which warp and weft yarns are interlaced perpendicular to each other. There is infinite number of ways for the interlacing of warp and weft yarn. Each way produces a different fabric structure. The yarns parallel to the machine direction are called warp yarns and the yarns perpendicular to the machine direction are called weft or filling yarns. Air jet weaving is the modern method of weft insertion and considered as high speed loom. The twist loss in air jet during weft insertion affects the strength. The aim of this study was to investigate the effect of twist change in weft yarn during air-jet weft insertion. A total number of 8 samples were produced using 1/1 plain and 3/1 twill weave design with two fabric widths having same loom settings. Two different types of yarns like cotton and PC blend were used. The effect of material type, weave design and fabric width on twist change of weft yarn was measured and discussed. Twist change in the different types of weft yarn and weave design was measured and compared the twist change in the weft yarn with the yarn before weft yarn insertion and twist loss is measured. Wider fabric leads to higher twist loss in the yarn.

Keywords: air jet loom, twist per inch, twist loss, weft yarn

Procedia PDF Downloads 385

Authors: Caner Koc, Dilara Gerdan Koc, Emrah Saka, H. Ibrahim Karagol

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The use of pesticides in agricultural activities is the most harmful to the environment and farmers' health, and it also has the greatest input prices, along with fertilizers. In this study, an electric, electrostatically charged, autonomous agricultural robot was developed, modeled, and prototyped and manufactured. It allows for sensitive pesticide applications with variable levels, has controllable spray nozzles, and uses camera distance sensors to detect and spray into tree canopies. The created prototype was produced with flexibility in mind. Two stages of prototype manufacture were completed. The initial stage involved designing and producing the flexible primary body of the autonomous vehicle. Detachable hanger assemblies are employed so that the main body robot can perform a variety of agricultural tasks. The design of the spraying devices and their fitting to the autonomous vehicle was completed as the second stage of the prototype. The built prototype spraying robot's itinerary was planned using the free, open-source program Mission Planner. PX4, telemetry, and RTK GPS are used to maneuver the autonomous car along the designated path. To avoid potential obstructions, the robot uses ultrasonic and lidar sensors. The developed autonomous vehicle's energy needs are intended to be met entirely by electric batteries. In the event that the batteries run out of power, the sockets are set up to be recharged both by using the generator and the main power source through the specifically constructed panel.

Keywords: autonomous agricultural robot, pesticide, smart farming, spraying, variable rate application

Procedia PDF Downloads 71

Authors: Majid Javanmard

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Edible mushrooms are those agricultural products which contain high quantity of protein and can have special role in human diet. So search for methods to increase their shelf life is important. One of these strategies can be use of active packaging for absorb the ethylene which has been studied in present study. In this study, initially, production of impregnating zeolite with potassium permanganate has been studied with zeolite clinoptiolite available in iran. After that, these ethylene scavengers were placed in the package of edible mushrooms and then transferred to the refrigerator with temperature 4c for a period of 20 days. Each 5 days, several experiments accomplished on edible mushrooms such as weight loss, moisture content, color, texture, bacterial experiments and sensory evaluation. After production of impregnating zeolite with potassium permanganate (with a concentration of %2.5, %5, %7.5, %10 and %12.5) by zeolite type clinoptiolite (with mesh 35 and 60), samples have been analyzed with gas chromatography and titration with sodium oxalate. The results showed that zeolite by concentration of %5, %7.5 and %10 potassium permanganate and mesh 60 have a higher efficiency. Results from the experiments on edible mushrooms proved that impregnated zeolite with potassium permanganate have a meaningful influence in prevent the weight loss, decrease of moisture content and L-value, increase of a-value and overall color change (ΔE) and decrease of firmness texture of mushrooms. In addition, these absorbents can influence on decrease microbial load (mesophilic bacteria) rather than control. Generally, concluded that the impregnated zeolite with 10% permanganate potassium has a high efficiency on increase the shelf life of fresh edible mushrooms.

Keywords: active packaging, ethylene scavenger, zeolite clinoptiolite, permanganate potassium, shelf life

Procedia PDF Downloads 404

Authors: Rukhsana Shaheen, Tahira Ifraq

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Interest based transactions led the advent of Islamic banking. In order to provide an alternative to Interest based banking, financial transactions found in classical books of fiqh were employed. Musharakah, Mudarabah, Murabahah Salam, Ijara, and some other modes were adopted. These modes were modified so that they can be adopted for banking and satisfy the needs of customers. Since the inception of Islamic banking, these modes are being used and with the passage of time, are being molded and experimented with to cater different kinds of customers and requirements. Human efforts cannot be errorless. These modes too bear legal defects which need an in-depth scrutiny and refinement. The aim of this paper is to dig the basis and rulings of these modes in classical books of fiqh and analyze its modification and adoption in Islamic banking and the legal defects that these modes are bearing. Paper will prove itself fruitful by providing remedies for the legal defects.

Keywords: financial instruments, legal defects, remedies, Islamic banking

Procedia PDF Downloads 345

Authors: Liming Chen, Baoxin Xu, Zhaoyun Ding, Bin Liu, Xianqiang Zhu

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In the era of big data, public investors are faced with more complicated information related to investment decisions than ever before. To survive in the fierce competition, it has become increasingly urgent for investors to combine multi-source knowledge and evaluate the companies’ true value efficiently. For this, a rule-based ontology reasoning method is proposed to support steel companies’ value assessment. Considering the delay in financial disclosure and based on cost-benefit analysis, this paper introduces the supply chain enterprises financial analysis and constructs the ontology model used to value the value of steel company. In addition, domain knowledge is formally expressed with the help of Web Ontology Language (OWL) language and SWRL (Semantic Web Rule Language) rules. Finally, a case study on a steel company in China proved the effectiveness of the method we proposed.

Keywords: financial ontology, steel company, supply chain, ontology reasoning

Procedia PDF Downloads 115

Authors: Alicja Reuben, Amira Annabi

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In this paper, we explore the relationship between the selection of valuation techniques by investment banks and the banks’ risk perceptions and performance in the context of the theory of performativity. We use inferential statistics to study these relationships by building a unique dataset based on the disclosure of 12 investment banks’ 2012-2015 annual financial statements. Moreover, we create two constructs, namely intensity of use and risk perception. We measure the intensity of use as a frequency metric of how often a particular bank adopts valuation techniques for a particular asset or liability. We measure risk perception based on disclosed ranges of values for unobservable inputs. Our results are twofold: we find a significant negative correlation between (1) intensity of use and investment bank performance and (2) intensity of use and risk perception. These results indicate that a performative process takes place, and the valuation techniques are enacting their environment.

Keywords: language, linguistics, performativity, financial techniques

Procedia PDF Downloads 147

Authors: Saeed Qaisrani

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The study was conducted to observe carbon and nutrient loss by burning of rice residues on rice-wheat cropping system The rice crop was harvested to conduct the experiment in a randomized complete block design (RCBD) with factors and 4 replications with a net plot size of 10 m x 20 m. Rice stubbles were managed by two methods i.e. Incorporation & burning of rice residues. Soil samples were taken to a depth of 30 cm before sowing & after harvesting of wheat. Wheat was sown after harvesting of rice by three practices i.e. Conventional tillage, Minimum tillage and Zero tillage to observe best tillage practices. Laboratory and field experiments were conducted on wheat to assess best tillage practice and residues management method with estimation of carbon losses. Data on the following parameters; establishment count, plant height, spike length, number of grains per spike, biological yield, fat content, carbohydrate content, protein content, and harvest index were recorded to check wheat quality & ensuring food security in the region. Soil physico-chemical analysis i.e. pH, electrical conductivity, organic matter, nitrogen, phosphorus, potassium, and carbon were done in soil fertility laboratory. Substantial results were found on growth, yield and related parameters of wheat crop. The collected data were examined statistically with economic analysis to estimate the cost-benefit ratio of using different tillage techniques and residue management practices. Obtained results depicted that Zero tillage method have positive impacts on growth, yield and quality of wheat, Moreover, it is cost effective methodology. Similarly, Incorporation is suitable and beneficial method for soil due to more nutrients provision and reduce the need of fertilizers. Burning of rice stubbles has negative impact including air pollution, nutrient loss, microbes died and carbon loss. Recommended the zero tillage technology to reduce carbon losses along with food security in Pakistan.

Keywords: agricultural agronomy, food security, carbon sequestration, rice-wheat cropping system

Procedia PDF Downloads 269

Authors: Bahram Soltani, Louai Ghazieh

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Following the high profile financial scandals of 2007-2008, corporate management has been faced with strong pressures resulting from more regulatory requirements, as well as the increasing expectations of various groups of stakeholders. The responsibility acquired a big importance in front of this financial crisis. This responsibility requires more transparency and communication, inside the company with the collaborators and outside of the company with the society, while companies try to improve the degree of control and to authorize managers to realize the objectives of the company. The objective of this paper is to present the concept of the responsibility generally and the various types of manager’s responsibility in private individual within the company, as well as the explanatory theories of this responsibility through the various perspectives such as: economic, political, social and behavioral. This study should have academic and practical contributions particularly for regulators seeking to improve the companies’ practices and organizational functioning within capital market economy.

Keywords: manager, accountability, corporate performance, financial crisis, behavior

Procedia PDF Downloads 381

Authors: Ndagi Salihu

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Corporate governance mechanisms are the control measures for ensuring that all the interests groups are equally represented and management are working towards wealth creation in the interest of all. Therefore, there are many empirical studies during the last three decades on corporate governance and firm performance. However, little is known about the effects of family ownership on the relationship between corporate governance and firm performance, especially in the developing economy like Nigeria. This limit our understanding of the unique governance dynamics of family ownership with regards firm performance. This study examined the impact of family ownership on the relationship between governance mechanisms and financial performance of publicly listed companies in Nigeria. The study adopted quantitative research methodology using correlational ex-post factor design and secondary data from annual reports and accounts of a sample of 23 listed companies for a period of 5 years (2014-2018). The explanatory variables are the board size, board composition, board financial expertise, and board audit committee attributes. Financial performance is proxy by Return on Assets (ROA) and Return on Equity (ROE). Multiple panel regression technique of data analysis was employed in the analysis, and the study found that family ownership has a significant positive effect on the relationships between corporate governance mechanisms and financial performance of publicly listed firms in Nigeria. This finding is the same for both the ROA and ROE. However, the findings indicate that board size, board financial expertise, and board audit committee attributes have a significant positive impact on the ROA and ROE of the sample firms after the moderation. Moreover, board composition has significant positive effect on financial performance of the sample listed firms in terms of ROA and ROE. The study concludes that the use of family ownership in the control of firms in Nigeria could improve performance by reducing the opportunistic actions managers as well as agency problems. The study recommends that publicly listed companies in Nigeria should allow significant family ownership of equities and participation in management.

Keywords: profitability, board characteristics, agency theory, stakeholders

Procedia PDF Downloads 124

Authors: Muhammad Shujaat Saleem, Imamuddin

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In reply to the argument made by the non-believers of Makkah “Sale is similar to riba”, Almighty Allah ordered “Sale is permissible while riba is impermissible”. The main intent of the study was to clarify the fallacy prevailing among the Muslims that in practical terms the product of Murabaha which is being offered by the Islamic banks is similar to that of conventional interest based business loan. However, specific objective was to ascertain the degree of financial efficiency on the basis of fund/loan utilization for intended purpose of Murabaha financing vis-à-vis conventional interest based business loan. The study employed survey strategy to collect primary data through structured close ended questionnaires from the sample of 98 Murabaha officers and 178 loan officers out of the whole population of 5 Islamic and 10 conventional banks respectively. Quantitative and qualitative techniques were used to analyze the data and the same is tabulated by use of frequency tables. The study found that the financial efficiency of Murabaha financing is more than that of conventional interest based business loan by 28% as Murabaha funds of Islamic banks are utilized for its intended purpose to the extent of 97% on average, compared to 69% of business loan offered by conventional banks.

Keywords: financial efficiency, murabaha funds, loan amount, intended purpose

Procedia PDF Downloads 327

Authors: Marina Bubalo, Davor Romić, Stjepan Husnjak, Helena Bakić

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Even though European Council Directive 91/676/EEC known as Nitrates Directive was adopted in 1991, the issue of water quality preservation in areas of intensive agricultural production still persist all over Europe. High nitrate nitrogen concentrations in surface and groundwater originating from diffuse sources are one of the most important environmental problems in modern intensive agriculture. The fate of nitrogen in soil, surface and groundwater in agricultural area is mostly affected by anthropogenic activity (i.e. agricultural practice) and hydrological and climatological conditions. The aim of this study was to identify impact of land use, soil type, soil vulnerability to pollutant percolation, and natural aquifer vulnerability to nitrate occurrence in surface and groundwater within an intensive agricultural area. The study was set in Varaždin County (northern Croatia), which is under significant influence of the large rivers Drava and Mura and due to that entire area is dominated by alluvial soil with shallow active profile mainly on gravel base. Negative agricultural impact on water quality in this area is evident therefore the half of selected county is a part of delineated nitrate vulnerable zones (NVZ). Data on water quality were collected from 7 surface and 8 groundwater monitoring stations in the County. Also, recent study of the area implied detailed inventory of agricultural production and fertilizers use with the aim to produce new agricultural land use database as one of dominant parameters. The analysis of this database done using ArcGIS 10.1 showed that 52,7% of total County area is agricultural land and 59,2% of agricultural land is used for intensive agricultural production. On the other hand, 56% of soil within the county is classified as soil vulnerable to pollutant percolation. The situation is similar with natural aquifer vulnerability; northern part of the county ranges from high to very high aquifer vulnerability. Statistical analysis of water quality data is done using SPSS 13.0. Cluster analysis group both surface and groundwater stations in two groups according to nitrate nitrogen concentrations. Mean nitrate nitrogen concentration in surface water – group 1 ranges from 4,2 to 5,5 mg/l and in surface water – group 2 from 24 to 42 mg/l. The results are similar, but evidently higher, in groundwater samples; mean nitrate nitrogen concentration in group 1 ranges from 3,9 to 17 mg/l and in group 2 from 36 to 96 mg/l. ANOVA analysis confirmed statistical significance between stations that are classified in the same group. The previously listed parameters (land use, soil type, etc.) were used in factorial correspondence analysis (FCA) to detect importance of each stated parameter in local water quality. Since stated parameters mostly cannot be altered, there is obvious necessity for more precise and more adapted land management in such conditions.

Keywords: agricultural area, nitrate, factorial correspondence analysis, water quality

Procedia PDF Downloads 251

Authors: Benjamin Bae

Abstract:

This study investigates the relationship between the adoption of International Financial Reporting Standards (IFRS) and the performance of banks in a number of Middle East countries. We examine whether performance levels and audit qualities play any role in adopting the International Financial Reporting Standards (IFRS) in Middle East banks. This study hypothesizes that, in general, banks with high performance and audit quality measures tend to adopt the IFRS than low-performing banks, as the adoption of a new standard takes lots of time and expenses, which could be an additional burden to them. The results show that three hypotheses are strongly supported whereas the cultural factor hypothesis is not. Banks with high ROA and ROE tend to adopt IFRS than low-performing banks. Big banks are also more likely to adopt IFRS than small or medium-sized banks. Contrary to the hypothesis, the Islamic bank status as a cultural factor has some positive impact on the adoption of the banks in the region. Overall, this research adds to our understanding of the bank’s performance. First, evidence on the relationship between the adoption of IFRS and the bank’s performance should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s performance measures.

Keywords: IFRS, financial performance, audit quality, culture, firm size

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Authors: D. Cardone

Abstract:

Past earthquakes have shown that seismic events may incur large economic losses in buildings. FEMA P-58 provides engineers a practical tool for the performance seismic assessment of buildings. In this study, FEMA P-58 is applied to two typical Italian pre-1970 reinforced concrete frame buildings, characterized by plain rebars as steel reinforcement and masonry infills and partitions. Given that suitable tools for these buildings are missing in FEMA P- 58, specific fragility curves and loss functions are first developed. Next, building performance is evaluated following a time-based assessment approach. Finally, expected annual losses for the selected buildings are derived and compared with past applications to old RC frame buildings representative of the US building stock. 

Keywords: FEMA P-58, RC frame buildings, plain rebars, Masonry infills, fragility functions, loss functions, expected annual loss

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Authors: J. I. Santos, A. E. Cesarin, C. A. R. Sales, M. B. B. Triano, P. F. R. B. Martins, A. F. Braga, N. J. Neto, A., A. M. Barroso, P. L. C. A. Alves, C. A. M. Huaman

Abstract:

Climate change projections based on the emission of greenhouse effect gases suggest an increase in the concentration of atmospheric carbon dioxide, in up to 750 ppm. In this scenario, we have significant changes in plant development, and consequently, in agricultural systems. This study aims to evaluate the interaction between culture (Glycine max) and weed (Amaranthus viridis and Euphorbia heterophylla) in two conditions of CO₂, 400 and 800 ppm. The results showed that the coexistence of culture with both weed species resulted in a mutual loss, with decrease in dry mass productivity of culture + weeds, in both conditions of CO₂. However, when the culture is grown in association with E. heterophylla, total dry mass of culture + weed was smaller at 800 ppm. Soybean was more aggressive in comparison to the A. viridis in both the concentrations of CO₂, but not in relation to the E. heterophylla.

Keywords: plants interaction, increase of [CO₂], plants of metabolismo C3, glycine max

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Authors: Santosh Kumar Biswal, Ramakar Jha

Abstract:

Soil erosion is a slow and continuous process and one of the prominent problems across the world leading to many serious problems like loss of soil fertility, loss of soil structure, poor internal drainage, sedimentation deposits etc. In this paper remote sensing and GIS based methods have been applied for the determination of soil erosion and sediment yield. Tel River basin which is the second largest tributary of the river Mahanadi laying between latitude 19° 15' 32.4"N and, 20° 45' 0"N and longitude 82° 3' 36"E and 84° 18' 18"E chosen for the present study. The catchment was discretized into approximately homogeneous sub-areas (grid cells) to overcome the catchment heterogeneity. The gross soil erosion in each cell was computed using Universal Soil Loss Equation (USLE). Various parameters for USLE was determined as a function of land topography, soil texture, land use/land cover, rainfall, erosivity and crop management and practice in the watershed. The concept of transport limited accumulation was formulated and the transport capacity maps were generated. The gross soil erosion was routed to the catchment outlet. This study can help in recognizing critical erosion prone areas of the study basin so that suitable control measures can be implemented.

Keywords: Universal Soil Loss Equation (USLE), GIS, land use, sediment yield,

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Authors: Asghar Zamani, Mostafa Falahmorad

Abstract:

Virtualization is established to combine and use the unique capabilities of employees to increase productivity and agility to provide services regardless of location. Adapting to fast and continuous change and getting maximum access to human resources are reasons why virtualization is happening. The distance problem is solved by information. Flexibility is the most important feature of virtualization, and information will be the main focus of virtualized companies. In this research, we used the Covid-19 opportunity window to assess the productivity of the companies that had been going through more virtualized management before the Covid-19 in comparison with those that just started planning on developing infrastructures on virtual management after the crises of pandemic occurred. The research process includes financial (profitability and customer satisfaction) and behavioral (organizational culture and reluctance to change) metrics assessment. In addition to financial and CRM KPIs, a questionnaire is devised to assess how manager and employees’ attitude has been changing towards the migration to virtualization. The sample companies and questions are selected by asking from experts in the IT industry of Iran. In this article, the conclusion is that companies open to virtualization based on accurate strategic planning or willing to pay to train their employees for virtualization before the pandemic are more agile in adapting to change and moving forward in recession. The prospective companies in this research, not only could compensate for the short period loss from the first shock of the Covid-19, but they could also foresee new needs of their customer sooner than other competitors, resulting in the need to employ new staff for executing the emerging demands. Findings were aligned with the literature review. Results can be a wake-up call for business owners especially in developing countries to be more resilient toward modern management styles instead of continuing with traditional ones.

Keywords: virtual management, virtual organization, competitive advantage, KPI, profit

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Authors: Mohammed N. Al Kindi, Mazin Al Khabouri, Khalsa Al Lamki, Tommasso Pappuci, Giovani Romeo, Nadia Al Wardy

Abstract:

Hereditary hearing loss is a heterogeneous group of complex disorders with an overall incidence of one in every five hundred newborns presented as syndromic and non-syndromic forms. Cadherin-related 23 (CDH23) is one of the listed deafness causative genes. CDH23 is found to be expressed in the stereocilia of hair cells and the retina photoreceptor cells. Defective CDH23 has been associated mostly with prelingual severe-to-profound sensorineural hearing loss (SNHL) in either syndromic (USH1D) or non-syndromic SNHL (DFNB12). An Omani family diagnosed clinically with severe-profound sensorineural hearing loss was genetically analysed by whole exome sequencing technique. A novel homozygous missense variant, c.A7451C (p.D2484A), in exon 53 of CDH23 was detected. One hundred and thirty control samples were analysed where all were negative for the detected variant. The variant was analysed in silico for pathogenicity verification using several mutation prediction software. The variant proved to be a pathogenic mutation and is reported for the first time in Oman and worldwide. It is concluded that in silico mutation prediction analysis might be used as a useful molecular diagnostics tool benefiting both genetic counseling and mutation verification. The aspartic acid 2484 alanine missense substitution might be the main disease-causing mutation that damages CDH23 function and could be used as a genetic hearing loss marker for this particular Omani family.

Keywords: Cdh23, d2484a, in silico, Oman

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Authors: Maria Reznakova, Michala Strnadova, Lukas Reznak

Abstract:

The global financial crisis that erupted in 2008 is associated mainly with the debt crisis. It quickly spread globally through financial markets, international banks and trade links, and affected many economic sectors. Measured by the index of the year-on-year change in GDP and industrial production, the consequences of the global financial crisis manifested themselves with some delay also in the Czech economy. This can be considered a result of the overwhelming export orientation of Czech industrial enterprises. These events offer an important opportunity to study how financial and macroeconomic instability affects corporate performance. Corporate performance factors have long been given considerable attention. It is therefore reasonable to ask whether the findings published in the past are also valid in the times of economic instability and subsequent recession. The decisive factor in effective corporate performance measurement is the existence of an appropriate system of indicators that are able to assess progress in achieving corporate goals. Performance measures may be based on non-financial as well as on financial information. In this paper, financial indicators are used in combination with other characteristics, such as the firm size and ownership structure. Financial performance is evaluated based on traditional performance indicators, namely, return on equity and return on assets, supplemented with indebtedness and current liquidity indices. As investments are a very important factor in corporate performance, their trends and importance were also investigated by looking at the ratio of investments to previous year’s sales and the rate of reinvested earnings. In addition to traditional financial performance indicators, the Economic Value Added was also used. Data used in the research were obtained from a questionnaire survey administered in industrial enterprises in the Czech Republic and from AMADEUS (Analyse Major Database from European Sources), from which accounting data of companies were obtained. Respondents were members of the companies’ senior management. Research results unequivocally confirmed that corporate performance dropped significantly in the 2010-2012 period, which can be considered a result of the global financial crisis and a subsequent economic recession. It was reflected mainly in the decreasing values of profitability indicators and the Economic Value Added. Although the total year-on-year indebtedness declined, intercompany indebtedness increased. This can be considered a result of impeded access of companies to bank loans due to the credit crunch. Comparison of the results obtained with the conclusions of previous research on a similar topic showed that the assumption that firms under foreign control achieved higher performance during the period investigated was not confirmed.

Keywords: corporate performance, foreign control, intercompany indebtedness, ratio of investment

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