Search results for: farjami (2013)
Commenced in January 2007
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Edition: International
Paper Count: 1356

Search results for: farjami (2013)

666 Factors Influencing Bank Profitability of Czech Banks and Their International Parent Companies

Authors: Libena Cernohorska

Abstract:

The goal of this paper is to specify factors influencing the profitability of selected banks. Next, a model will be created to help establish variables that have a demonstrable influence on the development of the selected banks' profitability ratios. Czech banks and their international parent companies were selected for analyzing profitability. Banks categorized as large banks (according to the Czech National Bank's system, which ranks banks according to balance sheet total) were selected to represent the Czech banks. Two ratios, the return on assets ratio (ROA) and the return on equity ratio (ROE) are used to assess bank profitability. Six endogenous and four external indicators were selected from among other factors that influence bank profitability. The data analyzed were for the years 2001 – 2013. First, correlation analysis, which was supposed to eliminate correlated values, was conducted. A large number of correlated values were established on the basis of this analysis. The strongly correlated values were omitted. Despite this, the subsequent regression analysis of profitability for the individual banks that were selected did not confirm that the selected variables influenced their profitability. The studied factors' influence on bank profitability was demonstrated only for Československá Obchodní Banka and Société Générale using regression analysis. For Československá Obchodní Banka, it was demonstrated that inflation level and the amount of the central bank's interest rate influenced the return on assets ratio and that capital adequacy and market concentration influenced the return on equity ratio for Société Générale.

Keywords: banks, profitability, regression analysis, ROA, ROE

Procedia PDF Downloads 237
665 The Comparison of Movement and Physical Fitness in Secondary Male Students in Altitude and Coastal Areas

Authors: Esmaeil Zabihi, Seyed Hossein Alavi

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The purpose of this study is a comparison of movement and physical fitness in athlete's male students in altitude and sea-level. The samples consist of 450 subjects in altitude and sea-level in Iran in years of 2013 which were selected randomly from the population. We investigated the effect of high altitude on the tests activity profile of youth high altitude and sea level residents. Methods 450 Sea Level (Mahmood Abad) and 450 Altitude-resident (Shahre-Kord) athlete students tests of physical fitness near sea level (-5 m) and in Altitude (2100 m). This study is Descriptive Research (causal-comparative research). The tests of physical fitness include pull-ups test, sit-ups test, agility test(4 9), 45 sprint test, 1600 m running, long jump, and flexibility test. For determining of different between the physical fitness of altitude and sea-level students was used t-test (P ≤ 0.05). The result of this study show that there is no significant difference between the average of pull-ups test, flexibility, 45 sprints, and agility (4 9) test of students in sea-level and altitude. But there is a significant difference between the average of sit-ups, 1600 m running and long jump in altitude. The students of altitude have higher power rather than sea-level. But the students of sea-level have stronger abdominal muscles and cardio-respiratory endurance rather than altitude. High altitude reduces the distance covered by youth athlete students during tests. Neither acclimatisation nor lifelong residence at high altitude protects against detrimental effects of altitude on tests activity profile.

Keywords: physical fitness, sea level, altitude areas, AAHPERD test

Procedia PDF Downloads 418
664 S. S. L. Andrade, E. A. Souza, L. C. L. Santos, C. Moraes, A. K. C. L. Lobato

Authors: Fazal Said, Mian Inayatullah

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Various insect visitors in common and honeybees in particular are considered to be accountable for 80-85% of pollination services for numerous crops worldwide. Pollinators not only increase crop yield but also improve quality of produce as well. The present investigation is therefore, an endeavor to assess the visitation pattern of honeybees, Apis florea (Hymenopterae: Apidae) in sunflower (Helianthus annuus L.). The current research trial was carried out at New Developmental Farm (NDF), The University of Agriculture Peshawar, (34.01° N, 71.53° E) Khyber Pakhtunkhwa-Pakistan during 2012 and 2013. Different observations on the foraging behavior of A. florea’s individuals were made from 0800 hr in the morning and continued until 1800 hr in the evening. Hence, total duration of foraging activity of A. florea individuals was comprised of 10 hours. It was found that two peaks of visitation/foraging occurred between 1400 to 1600 hr of the day. First peak of foraging was recorded at 1600hr, where 15 individuals of honeybees/3 m2 were counted to be engaged in foraging sunflower blooms. Second peak visitation was recorded with a total of 12 bees/3 m2 at 1400 hrs of the day. Visitations of A. florea were observed to its minimum intensity of only 07 individuals during late hours of the day as evening approached after 1800 hrs. Similarly, due to more number of pollens and nectars on flowers, high frequency of A. florea were found engaged in foraging during 20th and 25th day after initiation of blooms on sunflower. Minimum numbers of honeybees were recorded during initial and very last days of flowering due to less number of plants with blooms and less availability of pollen and nectar on flowers.

Keywords: apis florea, days after flowering, daily hours, sunflower, visitation pattern

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663 Predicting the Next Offensive Play Types will be Implemented to Maximize the Defense’s Chances of Success in the National Football League

Authors: Chris Schoborg, Morgan C. Wang

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In the realm of the National Football League (NFL), substantial dedication of time and effort is invested by both players and coaches in meticulously analyzing the game footage of their opponents. The primary aim is to anticipate the actions of the opposing team. Defensive players and coaches are especially focused on deciphering their adversaries' intentions to effectively counter their strategies. Acquiring insights into the specific play type and its intended direction on the field would confer a significant competitive advantage. This study establishes pre-snap information as the cornerstone for predicting both the play type (e.g., deep pass, short pass, or run) and its spatial trajectory (right, left, or center). The dataset for this research spans the regular NFL season data for all 32 teams from 2013 to 2022. This dataset is acquired using the nflreadr package, which conveniently extracts play-by-play data from NFL games and imports it into the R environment as structured datasets. In this study, we employ a recently developed machine learning algorithm, XGBoost. The final predictive model achieves an impressive lift of 2.61. This signifies that the presented model is 2.61 times more effective than random guessing—a significant improvement. Such a model has the potential to markedly enhance defensive coaches' ability to formulate game plans and adequately prepare their players, thus mitigating the opposing offense's yardage and point gains.

Keywords: lift, NFL, sports analytics, XGBoost

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662 Co-Alignment of Comfort and Energy Saving Objectives for U.S. Office Buildings and Restaurants

Authors: Lourdes Gutierrez, Eric Williams

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Post-occupancy research shows that only 11% of commercial buildings met the ASHRAE thermal comfort standard. Many buildings are too warm in winter and/or too cool in summer, wasting energy and not providing comfort. In this paper, potential energy savings in U.S. offices and restaurants if thermostat settings are calculated according the updated ASHRAE 55-2013 comfort model that accounts for outdoor temperature and clothing choice for different climate zones. eQUEST building models are calibrated to reproduce aggregate energy consumption as reported in the U.S. Commercial Building Energy Consumption Survey. Changes in energy consumption due to the new settings are analyzed for 14 cities in different climate zones and then the results are extrapolated to estimate potential national savings. It is found that, depending on the climate zone, each degree increase in the summer saves 0.6 to 1.0% of total building electricity consumption. Each degree the winter setting is lowered saves 1.2% to 8.7% of total building natural gas consumption. With new thermostat settings, national savings are 2.5% of the total consumed in all office buildings and restaurants, summing up to national savings of 69.6 million GJ annually, comparable to all 2015 total solar PV generation in US. The goals of improved comfort and energy/economic savings are thus co-aligned, raising the importance of thermostat management as an energy efficiency strategy.

Keywords: energy savings quantifications, commercial building stocks, dynamic clothing insulation model, operation-focused interventions, energy management, thermal comfort, thermostat settings

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661 Foreign Investment, Technological Diffusion and Competiveness of Exports: A Case for Textile Industry in Pakistan

Authors: Syed Toqueer Akhter, Muhammad Awais

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Pakistan is a country which is gifted by naturally abundant resources these resources are a pioneer towards a prospect and developed country. Pakistan is the fourth largest exporter of the textile in the world and with the passage of time the competitiveness of these exports is subject to a decline. With a lot of International players in the textile world like China, Bangladesh, India, and Sri Lanka, Pakistan needs to put up a lot of effort to compete with these countries. This research paper would determine the impact of Foreign Direct Investment upon technological diffusion and that how significantly it may be affecting on export performance of the country. It would also demonstrate that with the increase in Foreign Direct Investment, technological diffusion, strong property rights, and using different policy tools, export competitiveness of the country could be improved. The research has been carried out using time series data from 1995 to 2013 and the results have been estimated by using competing Econometrics modes such as Robust regression and Generalized least squares so that to consolidate the impact of the Foreign Investments and Technological diffusion upon export competitiveness comprehensively. Distributed Lag model has also been used to encompass the lagged effect of policy tools variables used by the government. Model estimates entail that 'FDI' and 'Technological Diffusion' do have a significant impact on the competitiveness of the exports of Pakistan. It may also be inferred that competitiveness of Textile Sector requires integrated policy framework, primarily including the reduction in interest rates, providing subsides, and manufacturing of value added products.

Keywords: high technology export, robust regression, patents, technological diffusion, export competitiveness

Procedia PDF Downloads 483
660 Effect of Seasonal Variation on Two Introduced Columbiformes in Awba Dam Tourism Centre, University of Ibadan, Ibadan

Authors: Kolawole F. Farinloye, Samson O. Ojo

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Two Columbiformes species were recently introduced to the newly established Awba Dam Tourism Centre [ADTC], hence there is need to investigate the effect of seasonal variation on these species with respect to hematological composition. Blood samples were obtained from superficial ulna vein of the 128 apparently healthy C. livia and C. guinea into tubes containing EDTA as anticoagulant. Thin blood smears (TBS) were prepared, stained and viewed under microscope. Values of Red Blood Cell (RBC) count, White Blood Cell (WBC) count, cholesterol (CH), Uric Acid (UA), Protein (PR), Mean Corpuscular Volume (MCV), Haemoglobin Content (HB), Blood Volume (BV), Plasma Glucose (PG) and Length/Width (L/W) ratio of red blood cells were assessed. The procedure was carried out on a seasonal basis (wet and dry seasons of 2013-2014). Data was analyzed using descriptive and inferential statistics. Lymphocyte count for C. livia was F3, 161 = 13.15, while for C. guinea was F3, 178 = 13.15. Heterophil, H/L ratio and Muscle score values for both species were (rs = -0.38, rs = -0.44), (rs = 0.51, rs = 0.31) (4, 3) respectively. Analyses also demonstrated a low WBC to RBC ratio (0.004: 25.3) in both species during the wet season compared to dry season, respectively. L/W varied significantly among sampling seasons i.e. wet (19.1% of BV, 12.6% of BV, 0.1% of BV) and dry (18.9% of BV, 12.7% of BV, 0.08% of BV). The level of HB in wet season (19.20±8.46108) is lower compared to dry season (19.70±8.48762). T-test also showed (wet=15.625, 0.111), (dry=12.125, 0.146) respectively, hence there is no association between species and haematological parameters. Species introduced were found to be haematologically stable. Although there were slight differences in seasonal composition, however this can be attributed to seasonal variation; suggesting little or no effect of seasons on their blood composition.

Keywords: seasonal variation, Columbiformes, Awba Dam tourism centre, University of Ibadan, Ibadan

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659 Deep Learning Approach for Chronic Kidney Disease Complications

Authors: Mario Isaza-Ruget, Claudia C. Colmenares-Mejia, Nancy Yomayusa, Camilo A. González, Andres Cely, Jossie Murcia

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Quantification of risks associated with complications development from chronic kidney disease (CKD) through accurate survival models can help with patient management. A retrospective cohort that included patients diagnosed with CKD from a primary care program and followed up between 2013 and 2018 was carried out. Time-dependent and static covariates associated with demographic, clinical, and laboratory factors were included. Deep Learning (DL) survival analyzes were developed for three CKD outcomes: CKD stage progression, >25% decrease in Estimated Glomerular Filtration Rate (eGFR), and Renal Replacement Therapy (RRT). Models were evaluated and compared with Random Survival Forest (RSF) based on concordance index (C-index) metric. 2.143 patients were included. Two models were developed for each outcome, Deep Neural Network (DNN) model reported C-index=0.9867 for CKD stage progression; C-index=0.9905 for reduction in eGFR; C-index=0.9867 for RRT. Regarding the RSF model, C-index=0.6650 was reached for CKD stage progression; decreased eGFR C-index=0.6759; RRT C-index=0.8926. DNN models applied in survival analysis context with considerations of longitudinal covariates at the start of follow-up can predict renal stage progression, a significant decrease in eGFR and RRT. The success of these survival models lies in the appropriate definition of survival times and the analysis of covariates, especially those that vary over time.

Keywords: artificial intelligence, chronic kidney disease, deep neural networks, survival analysis

Procedia PDF Downloads 118
658 Cost of Governance in Nigeria: In Whose Interest

Authors: Francis O. Iyoha, Daniel E. Gberevbie, Charles T. Iruonagbe, Matthew E. Egharevba

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Cost of governance in Nigeria has become a challenge to development and concern to practitioners and scholars alike in the field of business and social science research. It has been observed that it takes 70 percent of the nation’s revenue to maintain less than 20 percent of the Nigerian population that are public servants. Furthermore, it has been observed that on a consistent yearly basis, the recurrent expenditure of government from the national budget keeps rising, while capital expenditure meant for development keeps falling. The implication is that development is stagnated in the country. For instance, in the 2010 national budget of NGN4.60tn or USD28.75b, only NGN1.80tn or USD11.15b was set aside for capital expenditure. Also, in the 2013 national budget of NGN4.92tn or USD30.75b, only NGN1.50tn or USD9.38b was set aside for capital expenditure. Therefore, with the analysis of secondary data, this study examined the reasons for the high cost of governance in Nigeria. It observed that the high cost of governance in the country is in the interest of the ruling class, arising from their unethical behaviour – corrupt practices and the poor management of public resources. As a result, the study recommends the need to intensify the war against corruption and mismanagement of public resources by government officials as possible solution to overcome the high cost of governance in Nigeria. This could be achieved by strengthening the constitutional powers of the various anti-corruption agencies in the area of arrest, investigation and prosecution of offenders without the interference of the executive arm of government either at the local, state or federal level.

Keywords: cost of governance, capital expenditure, recurrent expenditure, unethical behavior, Nigeria

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657 Indigenous Knowledge and Archaeological Heritage Resources in Lawra, Upper West Region, Ghana

Authors: Christiana Wulty Diku

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This research mapped and documented archaeological heritage resources with associated indigenous knowledge in Lawra, an understudied Municipality in the Upper West Region of Ghana. Since the inception of Archaeology as a discipline in the 1930s at the University of Ghana, the Lawra Municipality has rarely been investigated archaeologically. Consequently, the unconsciousness and ignorance of indigenes on the relevance of these resources to national development has destroyed many significant archaeological sites, with agriculture and infrastructural developmental activities endangering countless of them. Drawing from a community archaeological approach, a collaborative archaeological investigation between local groups, communities and professionals (archaeologists) was conducted to recover these lost histories of settlements in the municipality, salvage and protect endangered archaeological heritage resources and sites from agricultural, exploitative and developmental activities. This was geared towards expanding on the limited research on northern Ghana and deepening our understanding on the existing symbiotic relationship between people and their heritage resources in past and present times. The study deploying ethnographic, archaeological and physical survey techniques as methods in six field seasons beginning from August 2013 to April 2023. This resulted in the reconstruction of the settlement history of Lawra with chronological dates, compilation of inventory on significant archaeological heritage resources with associated indigenous knowledge, mitigation of endangered archaeological sites and heritage resources through surface collections and the development of a photographic record, with associated metadata for purposes of preservation and future research.

Keywords: archaeological heritage resources, indigenous knowledge, lawra municipality, community archaeology

Procedia PDF Downloads 55
656 Evaluation of Academic Research Projects Using the AHP and TOPSIS Methods

Authors: Murat Arıbaş, Uğur Özcan

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Due to the increasing number of universities and academics, the fund of the universities for research activities and grants/supports given by government institutions have increased number and quality of academic research projects. Although every academic research project has a specific purpose and importance, limited resources (money, time, manpower etc.) require choosing the best ones from all (Amiri, 2010). It is a pretty hard process to compare and determine which project is better such that the projects serve different purposes. In addition, the evaluation process has become complicated since there are more than one evaluator and multiple criteria for the evaluation (Dodangeh, Mojahed and Yusuff, 2009). Mehrez and Sinuany-Stern (1983) determined project selection problem as a Multi Criteria Decision Making (MCDM) problem. If a decision problem involves multiple criteria and objectives, it is called as a Multi Attribute Decision Making problem (Ömürbek & Kınay, 2013). There are many MCDM methods in the literature for the solution of such problems. These methods are AHP (Analytic Hierarchy Process), ANP (Analytic Network Process), TOPSIS (Technique for Order Preference by Similarity to Ideal Solution), PROMETHEE (Preference Ranking Organization Method for Enrichment Evaluation), UTADIS (Utilities Additives Discriminantes), ELECTRE (Elimination et Choix Traduisant la Realite), MAUT (Multiattribute Utility Theory), GRA (Grey Relational Analysis) etc. Teach method has some advantages compared with others (Ömürbek, Blacksmith & Akalın, 2013). Hence, to decide which MCDM method will be used for solution of the problem, factors like the nature of the problem, types of choices, measurement scales, type of uncertainty, dependency among the attributes, expectations of decision maker, and quantity and quality of the data should be considered (Tavana & Hatami-Marbini, 2011). By this study, it is aimed to develop a systematic decision process for the grant support applications that are expected to be evaluated according to their scientific adequacy by multiple evaluators under certain criteria. In this context, project evaluation process applied by The Scientific and Technological Research Council of Turkey (TÜBİTAK) the leading institutions in our country, was investigated. Firstly in the study, criteria that will be used on the project evaluation were decided. The main criteria were selected among TÜBİTAK evaluation criteria. These criteria were originality of project, methodology, project management/team and research opportunities and extensive impact of project. Moreover, for each main criteria, 2-4 sub criteria were defined, hence it was decided to evaluate projects over 13 sub-criterion in total. Due to superiority of determination criteria weights AHP method and provided opportunity ranking great number of alternatives TOPSIS method, they are used together. AHP method, developed by Saaty (1977), is based on selection by pairwise comparisons. Because of its simple structure and being easy to understand, AHP is the very popular method in the literature for determining criteria weights in MCDM problems. Besides, the TOPSIS method developed by Hwang and Yoon (1981) as a MCDM technique is an alternative to ELECTRE method and it is used in many areas. In the method, distance from each decision point to ideal and to negative ideal solution point was calculated by using Euclidian Distance Approach. In the study, main criteria and sub-criteria were compared on their own merits by using questionnaires that were developed based on an importance scale by four relative groups of people (i.e. TUBITAK specialists, TUBITAK managers, academics and individuals from business world ) After these pairwise comparisons, weight of the each main criteria and sub-criteria were calculated by using AHP method. Then these calculated criteria’ weights used as an input in TOPSİS method, a sample consisting 200 projects were ranked on their own merits. This new system supported to opportunity to get views of the people that take part of project process including preparation, evaluation and implementation on the evaluation of academic research projects. Moreover, instead of using four main criteria in equal weight to evaluate projects, by using weighted 13 sub-criteria and decision point’s distance from the ideal solution, systematic decision making process was developed. By this evaluation process, new approach was created to determine importance of academic research projects.

Keywords: Academic projects, Ahp method, Research projects evaluation, Topsis method.

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655 Predictor Factors for Treatment Failure among Patients on Second Line Antiretroviral Therapy

Authors: Mohd. A. M. Rahim, Yahaya Hassan, Mathumalar L. Fahrni

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Second line antiretroviral therapy (ART) regimen is used when patients fail their first line regimen. There are many factors such as non-adherence, drug resistance as well as virological and immunological failure that lead to second line highly active antiretroviral therapy (HAART) regimen treatment failure. This study was aimed at determining predictor factors to treatment failure with second line HAART and analyzing median survival time. An observational, retrospective study was conducted in Sungai Buloh Hospital (HSB) to assess current status of HIV patients treated with second line HAART regimen. Convenience sampling was used and 104 patients were included based on the study’s inclusion and exclusion criteria. Data was collected for six months i.e. from July until December 2013. Data was then analysed using SPSS version 18. Kaplan-Meier and Cox regression analyses were used to measure median survival times and predictor factors for treatment failure. The study population consisted mainly of male subjects, aged 30-45 years, who were heterosexual, and had HIV infection for less than 6 years. The most common second line HAART regimen given was lopinavir/ritonavir (LPV/r)-based combination. Kaplan-Meier analysis showed that patients on LPV/r demonstrated longer median survival times than patients on indinavir/ritonavir (IDV/r) based combination (p<0.001). The commonest reason for a treatment to fail with second line HAART was non-adherence. Based on Cox regression analysis, other predictor factors for treatment failure with second line HAART regimen were age and mode of HIV transmission.

Keywords: adherence, antiretroviral therapy, second line, treatment failure

Procedia PDF Downloads 244
654 Public Perception of Energy Security in Lithuania: Between Material Interest and Energy Independence

Authors: Dainius Genys, Vylius Leonavicius, Ricardas Krikstolaitis

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Energy security problems in Lithuania are analyzed on a regular basis; however, there is no comprehensive research on the very issue of the concept of public energy security. There is a lack of attention not only to social determinants of perception of energy security, but also a lack of a deeper analysis of the public opinion. This article aims to research the Lithuanian public perception of energy security. Complex tasks were set during the sociological study. Survey questionnaire consisted of different sets of questions: view of energy security (risk perception, political orientation, and energy security; comprehensiveness and energy security); view of energy risks and threats (perception of energy safety factors; individual dependence and burden; disobedience and risk); view of the activity of responsible institutions (energy policy assessment; confidence in institutions and energy security), demographic issues. In this article, we will focus on two aspects: a) We will analyze public opinion on the most important aspects of energy security and social factors influencing them; The hypothesis is made that public perception of energy security is related to value orientations: b) We will analyze how public opinion on energy policy executed by the government and confidence in the government are intertwined with the concept of energy security. Data of the survey, conducted on May 10-19 and June 7-17, 2013, when Seimas and the government consisted of the coalition dominated by Social Democrats with Labor, Order and Justice Parties and the Electoral Action of Poles, were used in this article. It is important to note that the survey was conducted prior to Russia’s occupation of the Crimea.

Keywords: energy security, public opinion, risk, energy threat, energy security policy

Procedia PDF Downloads 487
653 Spatio-Temporal Variation of Suspended Sediment Concentration in the near Shore Waters, Southern Karnataka, India

Authors: Ateeth Shetty, K. S. Jayappa, Ratheesh Ramakrishnan, A. S. Rajawat

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Suspended Sediment Concentration (SSC) was estimated for the period of four months (November, 2013 to February 2014) using Oceansat-2 (Ocean Colour Monitor) satellite images to understand the coastal dynamics and regional sediment transport, especially distribution and budgeting in coastal waters. The coastal zone undergoes continuous changes due to natural processes and anthropogenic activities. The importance of the coastal zone, with respect to safety, ecology, economy and recreation, demands a management strategy in which each of these aspects is taken into account. Monitoring and understanding the sediment dynamics and suspended sediment transport is an important issue for coastal engineering related activities. A study of the transport mechanism of suspended sediments in the near shore environment is essential not only to safeguard marine installations or navigational channels, but also for the coastal structure design, environmental protection and disaster reduction. Such studies also help in assessment of pollutants and other biological activities in the region. An accurate description of the sediment transport, caused by waves and tidal or wave-induced currents, is of great importance in predicting coastal morphological changes. Satellite-derived SSC data have been found to be useful for Indian coasts because of their high spatial (360 m), spectral and temporal resolutions. The present paper outlines the applications of state‐of‐the‐art operational Indian Remote Sensing satellite, Oceansat-2 to study the dynamics of sediment transport.

Keywords: suspended sediment concentration, ocean colour monitor, sediment transport, case – II waters

Procedia PDF Downloads 237
652 Accounting Quality and The Adoption of IFRS: Evidence from China

Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

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Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

Procedia PDF Downloads 315
651 Study of Knowledge, Attitudes and Practices of Menstrual Hygiene of Adolescent Girls Aged 12 to 19 Years Old in Secondary School

Authors: Jean Marie Vianney Ininahazwe, Patrick Bitangumutwenzi

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Context: The issue of menstrual hygiene is an entry point for demonstrating the gender-specific nature of the needs of women and adolescent girls. Women and girls around the world face many challenges in managing their periods. They may be deprived of certain basic human rights, including those relating to education, work and health. This work describes the Knowledge, Attitudes and Practices of menstrual hygiene among adolescent girls from 12 to 19 years at Lake Tanganyika Secondary School. Method: This is a descriptive cross-sectional study among 384 adolescent girls from Lake Tanganyika secondary school over a period of 2 weeks from September 13 to September 27 and with a purely general objective of describing the Knowledge, Attitudes and Practices of menstrual hygiene in secondary schools. The study was conducted using a non-probability method and the sampling technique was for convenience. The data collection technique used was the survey by questionnaire and the exploitation of the documentary. The data collection tool used was the questionnaire. Microsoft Word 2013, Microsoft Excel 2.13 and EPI INFO7 software were used for this purpose. Results: We noticed that 55.47% of the participants knew that menstruation is a physiological process; 57.55% of the teenage girls surveyed get their information about menstrual hygiene from their mothers; 75.72% use sanitary napkins and 24.02% use fabrics as protective material; 35.16% of respondents have already lacked sanitary napkins since their menarche; 37.29% are absent from classes due to lack of sanitary napkins; 23.82% use soap and other products to wash.

Keywords: knowledge, attitudes, practices, menstrual hygiene

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650 The Effect of Exercise on Quality of Life in Pregnancy

Authors: Hacer Unver, Rukuye Aylaz

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Aim: This study was conducted in order to determine the effects of exercising on quality of life in pregnancy. Material and Method: The population of the study was formed by 580 pregnants who were registered to 10 Family Health Center located in the city center of Malatya. The sample of the study, on the other hand, was formed by 230 pregnants who had minimal sample size according to known population sample size calculation. The data of this descriptive study was collected between October 2013 and September 2014 from the Family Health Centers located in the city center of Malatya. The data were collected using pregnant introductory form, exercise benefit and barrier scale, quality of life scale. Percentage distributions, t-test, Variance Analysis (ANOVA), Kruskal-Wallis, Mann-Whitney U and Pearson Correlation tests were used in the analysis of the data. Result: It was determined that 69.1% of the pregnants participating to the study did not know the benefits of exercising and 89.6% did not exercise. Quality of life mental health scores of those who exercised were determined to be higher and statistically significant (p<0.05). A positive correlation was determined between the exercise benefit scala and physical quality of life scores of the pregnants in this study (0.268, p=0.001). It was also detected that the more exercise performed led to higher total quality of life scores. Conclusion: In consequence, exercising was determined to positively affect the quality of life in pregnants. Therefore, it is recommended that nurses should give education regarding the importance and benefits of exercise during pregnancy in order to increase the quality of life.

Keywords: exercise, midwife, pregnant woman, quality of life

Procedia PDF Downloads 275
649 Prevalence of Extended Spectrum of Beta Lactamase Producers among Gram Negative Uropathogens

Authors: Y. V. S. Annapurna, V. V. Lakshmi

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Urinary tract infection (UTI) is one of the most common infectious diseases at the community level with a high rate of morbidity . This is further augmented by increase in the number of resistant and multi resistant strains of bacteria particularly by those producing Extended spectrum of beta lactamases. The present study was aimed at analysis of antibiograms of E.coli and Klebsiella sp causing urinary tract infections. Between November 2011 and April 2013, a total of 1120 urine samples were analyzed,. Antibiotic sensitivity testing was done with 542(48%) isolates of E.coli and 446(39%) of Klebsiella sp using the standard disc diffusion method against eleven commonly used antibiotics .Organisms showed high susceptibility to Amikacin and Netilimicin and low susceptibility to Cephalosporins. MAR index was calculated for the multidrug resistant strains. Maximum MAR index detected among the isolates was 0.9. Phenotypic identification for ESBL production was confirmed by double disk synergy test (DDST) according to CLSI guidelines. Plasmid profile of the isolates was carried out using alkaline hydrolysis method. Agarose-gel electrophoresis showed presence of high-molecular weight plasmid DNA among the ESBL strains. This study emphasizes the importance of indiscriminate use of antibiotics which if discontinued, in turn would prevent further development of bacterial drug resistance. For this, a proper knowledge of susceptibility pattern of uropathogens is necessary before prescribing empirical antibiotic therapy and it should be made mandatory.

Keywords: escherichia coli, extended spectrum of beta lactamase, Klebsiella spp, Uropathogens

Procedia PDF Downloads 347
648 A Method to Estimate Wheat Yield Using Landsat Data

Authors: Zama Mahmood

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The increasing demand of food management, monitoring of the crop growth and forecasting its yield well before harvest is very important. These days, yield assessment together with monitoring of crop development and its growth are being identified with the help of satellite and remote sensing images. Studies using remote sensing data along with field survey validation reported high correlation between vegetation indices and yield. With the development of remote sensing technique, the detection of crop and its mechanism using remote sensing data on regional or global scales have become popular topics in remote sensing applications. Punjab, specially the southern Punjab region is extremely favourable for wheat production. But measuring the exact amount of wheat production is a tedious job for the farmers and workers using traditional ground based measurements. However, remote sensing can provide the most real time information. In this study, using the Normalized Differentiate Vegetation Index (NDVI) indicator developed from Landsat satellite images, the yield of wheat has been estimated during the season of 2013-2014 for the agricultural area around Bahawalpur. The average yield of the wheat was found 35 kg/acre by analysing field survey data. The field survey data is in fair agreement with the NDVI values extracted from Landsat images. A correlation between wheat production (ton) and number of wheat pixels has also been calculated which is in proportional pattern with each other. Also a strong correlation between the NDVI and wheat area was found (R2=0.71) which represents the effectiveness of the remote sensing tools for crop monitoring and production estimation.

Keywords: landsat, NDVI, remote sensing, satellite images, yield

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647 Knowledge, Attitudes and Practices of Menstrual Hygiene of Adolescent Girls Aged 12 to 19 Years Old at Lake Tanganyika Lycee

Authors: Yvette Nsabimana, Nadine Misago, Minani Methode

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Context: the issue of menstrual hygiene is an entry point for demonstrating the gender-specific nature of the needs of women and adolescent girls. Women and girls around the world face many challenges in managing their periods. They may be deprived of certain basic human rights, including those relating to education, work and health. This work describes the Knowledge, Attitudes and Practices of menstrual hygiene among adolescent girls from 12 to 19 years of Lake Tanganyika Secondary School. Method: This is a descriptive cross-sectional study among 384 adolescent girls from Lake Tanganyika secondary school over a period of 2 weeks from September 13 to September 27 and with a purely general objective of describing the Knowledge, Attitudes and Practices of menstrual hygiene in secondary schools. The study was conducted using a non-probability method and the sampling technique was for convenience. The data collection technique used was the survey by questionnaire and the exploitation of the documentary. The data collection tool used was the questionnaire. Microsoft Word 2013, Microsoft Excel 2.13 and EPI INFO7 software were used for this purpose. Results: We noticed that 55.47% of the participants knew that menstruation is a physiological process; 57.55% of the teenage girls surveyed get their information about menstrual hygiene from their mothers; 75.72% use sanitary napkins and 24.02% use fabrics as protective material; 35.16% of respondents have already lacked sanitary napkins since their menarche; 37.29% are absent from classes due to lack of sanitary napkins; 23.82% use soap and other products to wash.

Keywords: knowledge, attitudes, practices, menstrual hygiene

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646 Determining Factors Influencing the Total Funding in Islamic Banking of Indonesia

Authors: Euphrasia Susy Suhendra, Lies Handrijaningsih

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The banking sector as an intermediary party or intermediaries occupies a very important position in bridging the needs of working capital investment in the real sector with funds owner. This will certainly make money more effectively to improve the economic value added. As an intermediary, Islamic banks raise funds from the public and then distribute in the form of financing. In practice, the distribution of funding that is run by Islamic Banking is not as easy as, in theory, because, in fact, there are many financing problems; some are caused by lacking the assessment and supervision of banks to customers. This study aims to analyze the influence of the Third Party Funds, Return on Assets (ROA), Non Performing Financing (NPF), and Financing Deposit Ratio (FDR) to Total Financing provided to the Community by Islamic Banks in Indonesia. The data used is monthly data released by Bank of Indonesia in Islamic Banking Statistics in the time period of January 2009 - December 2013. This study uses cointegration test to see the long-term relationship, and use error correction models to examine the relationship of short-term. The results of this study indicate that the Third Party Fund has a short-term effect on total funding, Return on Assets has a long term effect on the total financing, Non Performing Financing has long-term effects of total financing, and Financing deposit ratio has the effect of short-term and long-term of the total financing provided by Islamic Banks in Indonesia.

Keywords: Islamic banking, third party fund, return on asset, non-performing financing, financing deposit ratio

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645 Law, Regulatory Transformations and Evolving Paradigm: The Case of Corporate Social Responsibility in India

Authors: Shuchi Bharti

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This article intends to analyse the transforming nature of state and corporate sector relationship in the light of evolving regulatory and institutional aspects pertaining to Corporate Social Responsibility (CSR) in India. The focus is on evaluating the accounts of law and decentred discourses, relevant within the changing regulatory and institutional paradigm that substantially goes ahead of formal legal control of state towards corporate actors. At this vantage point, it is important to understand the state’s posture towards a changing scenario particularly as the tone is set by regulatory parameters pertaining to CSR to drive process of engagement with the stakeholders. The tripartite framework of the article intends to focus on finding on the vital interconnected aspects of the CSR provisions (Section 135) of The Companies Act 2013 (The Act), rise of new institutions and the emergence of the decentred regulatory space. Thus is earmarked in a neo-liberal paradigm; state is witnessed to perform a responsive function in engendering enhanced public role for the corporate sector. In this overarching framework the aim is to undertake a causal, exploratory and relational analysis of aspects pertaining law, regulation and institutional transformations. Firstly, focus is drawn on to investigate the relational facets of the advent of law and regulatory framework of CSR. Secondly, in the light of the historical evolution, a causal connection is attempted between globalization, emergence of international soft law framework and the Indian case of CSR. Finally, I look into how the new Companies Act mandates CSR expenditure vis- a -vis multiple parameters and guidelines.

Keywords: corporate social responsibility, stakeholders, soft law, decentred regulation

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644 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality

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643 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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642 Impact of Agriculture on the Groundwater Quality: Case of the Alluvial Plain of Nil River (North-Eastern Algerian)

Authors: S. Benessam, T. H. Debieche, A. Drouiche, F. Zahi, S. Mahdid

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The intensive use of the chemical fertilizers and the pesticides in agriculture often produces a contamination of the groundwater by organic pollutants. The irrigation and/or rainwater transport the pollutants towards groundwater or water surface. Among these pollutants, one finds the nitrogen, often observed in the agricultural zones in the nitrate form. In order to understand the form and chemical mobility of nitrogen in groundwater, this study was conducted. A two-monthly monitoring of the parameters physicochemical and chemistry of water of the alluvial plain of Nil river (North-eastern Algerian) were carried out during the period from November 2013 to January 2015 as well as an in-situ investigation of the various chemical products used by the farmers. The results show a raise concentration of nitrates in the wells (depth < 20 m) of the plain, which the concentrations arrive at 50 mg/L (standard of potable water). On the other hand in drillings (depth > 20 m), one observes two behaviors. The first in the upstream part, where the aquifer is unconfined and the medium is oxidizing, one observes the weak nitrate concentrations, indicating its absorption by the ground during the infiltration of water towards the groundwater. The second in the central and downstream parts, where the groundwater is locally confined and the reducing medium, one observes an absence of nitrates and the appearance of nitrites and ammonium, indicating the reduction of nitrates. The projection of the analyses on diagrams Eh-pH of nitrogen has enabled to us to determine the intervals of variation of the nitrogen forms. This study also highlighted the effect of the rains, the pumping and the nature of the geological formations in the form and the mobility of nitrogen in the plain.

Keywords: groundwater, nitrogen, mobility, speciation

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641 Participation in Co-Curricular Activities of Undergraduate Nursing Students Attending the Leadership Promoting Program Based on Self-Directed Learning Approach

Authors: Porntipa Taksin, Jutamas Wongchan, Amornrat Karamee

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The researchers’ experience of student affairs in 2011-2013, we found that few undergraduate nursing students become student association members who participated in co-curricular activities, they have limited skill of self-directed-learning and leadership. We developed “A Leadership Promoting Program” using Self-Directed Learning concept. The program included six activities: 1) Breaking the ice, Decoding time, Creative SMO, Know me-Understand you, Positive thinking, and Creative dialogue, which include four aspects of these activities: decision-making, implementation, benefits, and evaluation. The one-group, pretest-posttest quasi-experimental research was designed to examine the effects of the program on participation in co-curricular activities. Thirty five students participated in the program. All were members of the board of undergraduate nursing student association of Boromarajonani College of Nursing, Chonburi. All subjects completed the questionnaire about participation in the activities at beginning and at the end of the program. Data were analyzed using descriptive statistics and dependent t-test. The results showed that the posttest scores of all four aspects mean were significantly higher than the pretest scores (t=3.30, p<.01). Three aspects had high mean scores, Benefits (Mean = 3.24, S.D. = 0.83), Decision-making (Mean = 3.21, S.D. = 0.59), and Implementation (Mean=3.06, S.D.=0.52). However, scores on evaluation falls in moderate scale (Mean = 2.68, S.D. = 1.13). Therefore, the Leadership Promoting Program based on Self-Directed Learning Approach could be a method to improve students’ participation in co-curricular activities and leadership.

Keywords: participation in co-curricular activities, undergraduate nursing students, leadership promoting program, self-directed learning

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640 Association between Elder Mistreatment and Suicidal Ideation among Community-Dwelling Chinese Older Adults in the USA

Authors: Xin Qi Dong, Melissa Simon

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Aims: Elder mistreatment and suicidal ideation are important public health concerns among aging populations. This study will examine the association between elder mistreatment and suicidal ideation among Chinese older adults in the USA. Methods: Guided by a community-based participatory research approach, in this study we conducted in-person interviews with Chinese older adults aged 60 years and older in the Greater Chicago area from 2011 to 2013. Elder mistreatment was assessed by a 10-item instrument derived from the Hwalek-Sengstock Elder Abuse Screening Test (H-S/EAST) and the Vulnerability to Abuse Screening Scale (VASS). Suicidal ideation was assessed by the ninth item of the Patient Health Questionnaire-9 (PHQ-9) and the Geriatric Mental State Examination-Version A (GMS-A). Results: Overall, 3,159 Chinese older adults participated in this study, and their mean age was 72.8 years. After controlling for age, gender, education, income, medical comorbidities, depressive symptoms, and social support, elder mistreatment was significantly associated with 2-week suicidal ideation (OR 2.46, 95% CI 1.52--4.01) and 12-month suicidal ideation (OR 2.46, 95% CI 1.62--3.73). With respect to gender differences, the study found that the association remained significant for older women but not for older men after adjusting for all confounding factors. Conclusion: As the largest epidemiology study conducted among Chinese older adults in the USA, this study suggests that elder mistreatment is significantly associated with 2-week and 12-month suicidal ideation in older women but not in older men. Longitudinal studies should be conducted to explore the mechanisms through which elder mistreatment links with suicidal ideation.

Keywords: suicidal ideation, elder abuse, family violence, Asian health equity

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639 Paternity Index Analysis on Disputed Paternity Cases at Sardjito Hospital Yogyakarta, Indonesia

Authors: Taufik Hidayat, Yudha Nurhantari, Bambang U. D. Rianto

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Introduction: The examination of the Short Tandem Repeats (STR) locus on nuclear DNA is very useful in solving the paternity cases. The purpose of this study is to know the description of paternity cases and paternity index/probability of paternity analysis based on Indonesian allele frequency at Sardjito Hospital Yogyakarta. Method: This was an observational study with cross-sectional analytic method. Population and sample were all cases of disputed paternity from January 2011 to June 2015 that fulfill the inclusion and exclusion criteria and were examined at Forensic Medicine Unit of Sardjito Hospital, Medical Faculty of Gadjah Mada University. The paternity index was calculated with EasyDNA Program by Fung (2013). Analysis of the study was conducted by comparing the results through unpaired categorical test using Kolmogorov-Smirnov test. This study was designed with 95% confidence interval (CI) with α = 5% and significance level is p < 0,05. Results: From 42 disputed paternity cases we obtained trio paternity cases were 32 cases (76.2%) and duo without a mother was 10 cases (23.8%). The majority of the fathers' estimated ages were 21-30 years (33.3%) and the mother's age was 31-40 years (38.1%). The majority of the ages of children examined for paternity were under 12 months (47.6%). The majority of ethnic clients are Javanese. Conclusion of inclusion was 57.1%, and exclusion was 42.9%. The Kolmogorov-Smirnov test obtained p-value = 0.673. Conclusion: There is no significant difference between paternity index/probability of paternity based on Indonesian allele frequency between trio and duo of paternity.

Keywords: disputed paternity, paternity index, probability of paternity, short tandem

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638 The Readiness of Bodies Corporate in South Africa for Third Generation Sectional Title Legislation: An Accountancy Perspective

Authors: Leandi Steenkamp

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After being in effect since the late 1970s, first generation sectional title legislation in South Africa was completely overhauled in recent years into what is now commonly referred to as third generation sectional title legislation. The original Sectional Titles Act was split into three separate statutes, namely the Sectional Titles Schemes Management Act No. 8 of 2011, the Sectional Titles Amendment Act No. 33 of 2013 and the Community Schemes Ombud Service Act No. 9 of 2011, with various Regulations detailing how the different acts should be applied in practice. Even though some of the changes effected by the new legislation is simply technical adjustments and replications of the original first generation legislation, the new acts introduce a number of significant changes that will have an effect on accountancy and financial management aspects of sectional title schemes in future. No academic research has been undertaken on third generation sectional title legislation in South Africa from an accountancy and financial management perspective as yet. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on the new third generation sectional title legislation, with specific reference to accountancy-related aspects. Secondly, the empirical findings of accountancy-related aspects from the results of a quantitative study on a sample of bodies corporate will be discussed. The sample of bodies corporate was selected from four different municipal areas in South Africa. Specific reference will be made to the readiness of bodies corporate regarding the provisions of the new legislation. Thirdly, practical recommendations will be made on how bodies corporate can prepare for the new legislative aspects, and further research opportunities in this regard will be discussed.

Keywords: accountancy, body corporate, sectional title, third generation sectional title legislation

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637 Recyclable Household Solid Waste Generation and Collection in Beijing, China

Authors: Tingting Liu, Yufeng Wu, Xi Tian, Yu Gong, Tieyong Zuo

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The household solid waste generated by household in Beijing is increasing quickly due to rapid population growth and lifestyle changes. However, there are no rigorous data on the generation and collection of the recyclable household solid wastes. The Beijing city government needs this information to make appropriate policies and plans for waste management. To address this information need, we undertook the first comprehensive study of recyclable household solid waste for Beijing. We carried out a survey of 500 families across sixteen districts in Beijing. We also analyzed the quantities, spatial distribution and categories of collected waste handled by curbside recyclers and permanent recycling centers for 340 of the 9797 city-defined residential areas of Beijing. From our results, we estimate that the total quantity of recyclable household solid waste was 1.8 million tonnes generated by Beijing household in 2013 and 71.6% of that was collected. The main generation categories were waste paper (24.4%), waste glass bottle (23.7%) and waste furniture (14.3%). The recycling rate was varied among different kinds of municipal solid waste. Also based on our study, we estimate there were 22.8 thousand curbside recyclers and 5.7 thousand permanent recycling centers in Beijing. The problems of household solid waste collecting system were inadequacies of authorized collection centers, skewed ratios of curbside recyclers and authorized permanent recycling centers, weak recycling awareness of residents and lack of recycling resources statistics and appraisal system. According to the existing problems, we put forward the suggestions to improve household solid waste management.

Keywords: Municipal waste; Recyclable waste; Waste categories; Waste collection

Procedia PDF Downloads 283