Search results for: long term services and supports
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 11729

Search results for: long term services and supports

4349 Exploring Relationship between Attention and Consciousness

Authors: Aarushi Agarwal, Tara Singh, Anju Lata Singh, Trayambak Tiwari, Indramani Lal Singh

Abstract:

The existing interdependent relationship between attention and consciousness has been put to debate since long. To testify the nature, dual-task paradigm has been used to simultaneously manipulate awareness and attention. With central discrimination task which is attentional demanding, participants also perform simple discrimination task in the periphery in near absence of attention. Individual-based analysis of performance accuracy in single and dual condition showed and above chance level performance i.e. more than 80%. In order to widen the understanding of extent of discrimination carried in near absence of attention, natural image and its geometric equivalent shape were presented in the periphery; synthetic objects accounted to lower level of performance than natural objects in dual condition. The gaze plot and heatmap indicate that peripheral performance do not necessarily involve saccade every time, verifying the discrimination in the periphery was in near absence of attention. Thus our studies show an interdependent nature of attention and awareness.

Keywords: attention, awareness, dual task paradigm, natural and geometric images

Procedia PDF Downloads 514
4348 Community Perception and Knowledge on Oral Cancer Screening Methods in Kuwait

Authors: Lavanya Dharmendran, Shenuka Singh, Sona Baburathanam

Abstract:

The aim of the study is to understand the level of awareness in a community of a specific region of Kuwait regarding oral cancer and its screening methods so as to enhance the uptake of oral cancer screening methods. This is a cross-sectional study comprising 100 adult participants residing in the governate of Farwaniya, Kuwait. Participants of above 18 years of both genders will be selected using convenience sampling. Data collection includes the administration of a self-administered questionnaire. The questionnaire comprises three sections, each section assessing the knowledge, attitudes and practices of the participants’ opinions about oral cancer and screening methods. Data will be analyzed using Humphris Oral Cancer Knowledge Scale. Inferential statistics will be done using Chi-Square or Fisher’s exact test for categorical data. A level of p<.05 will be established as being significant. All ethical considerations, such as respect for personal confidentiality and informed consent, will be applied in this study. This study revealed that although respondents were aware of the term oral cancer, more than half of the study participants were unaware of the symptoms associated with this condition. Smoking and alcohol were identified as risk factors for oral cancer, but the majority of participants did not identify the Human Papilloma Virus (HPV) as an added risk factor. This suggests a greater need for dental practitioners to include educational strategies in routine dental visits to ensure greater awareness of oral cancer.

Keywords: oral cancer, oral screening, oral public health, oral health

Procedia PDF Downloads 68
4347 Coastal Foodscapes as Nature-Based Coastal Regeneration Systems

Authors: Gulce Kanturer Yasar, Hayriye Esbah Tuncay

Abstract:

Cultivated food production systems have coexisted harmoniously with nature for thousands of years through ancient techniques. Based on this experience, experimentation, and discovery, these culturally embedded methods have evolved to sustain food production, restore ecosystems, and harmoniously adapt to nature. In this era, as we seek solutions to food security challenges, enhancing and repairing our food production systems is crucial, making them more resilient to future disasters without harming the ecosystem. Instead of unsustainable conventional systems with ongoing destructive effects, we must investigate innovative and restorative production systems that integrate ancient wisdom and technology. Whether we consider agricultural fields, pastures, forests, coastal wetland ecosystems, or lagoons, it is crucial to harness the potential of these natural resources in addressing future global challenges, fostering both socio-economic resilience and ecological sustainability through strategic organization for food production. When thoughtfully designed and managed, marine-based food production has the potential to function as a living infrastructure system that addresses social and environmental challenges despite its known adverse impacts on the environment and local economies. These areas are also stages of daily life, vibrant hubs where local culture is produced and shared, contributing to the distinctive rural character of coastal settlements and exhibiting numerous spatial expressions of public nature. When we consider the history of humanity, indigenous communities have engaged in these sustainable production practices that provide goods for food, trade, culture, and the environment for many ages. Ecosystem restoration and socio-economic resilience can be achieved by combining production techniques based on ecological knowledge developed by indigenous societies with modern technologies. Coastal lagoons are highly productive coastal features that provide various natural services and societal values. They are especially vulnerable to severe physical, ecological, and social impacts of changing, challenging global conditions because of their placement within the coastal landscape. Coastal lagoons are crucial in sustaining fisheries productivity, providing storm protection, supporting tourism, and offering other natural services that hold significant value for society. Although there is considerable literature on the physical and ecological dimensions of lagoons, much less literature focuses on their economic and social values. This study will discuss the possibilities of coastal lagoons to achieve both ecologically sustainable and socio-economically resilient while maintaining their productivity by combining local techniques and modern technologies. The case study will present Turkey’s traditional aquaculture method, "Dalyans," predominantly operated by small-scale farmers in coastal lagoons. Due to human, ecological, and economic factors, dalyans are losing their landscape characteristics and efficiency. These 1000-year-old ancient techniques, rooted in centuries of traditional and agroecological knowledge, are under threat of tourism, urbanization, and unsustainable agricultural practices. Thus, Dalyans have diminished from 29 to approximately 4-5 active Dalyans. To deal with the adverse socio-economic and ecological consequences on Turkey's coastal areas, conserving Dalyans by protecting their indigenous practices while incorporating contemporary methods is essential. This study seeks to generate scenarios that envision the potential ways protection and development can manifest within case study areas.

Keywords: coastal foodscape, lagoon aquaculture, regenerative food systems, watershed food networks

Procedia PDF Downloads 64
4346 Airbnb, Hotel Industry and Optimum Strategies: Evidence from European Cities, Barcelona, London and Paris

Authors: Juan Pedro Aznar Alarcon, Josep Maria Sayeras Maspera

Abstract:

Airbnb and other similar platforms are offering a near substitute to the traditional accommodation service supplied by the hotel sector. In this context, hotels can try to compete by offering higher quality and additional services, which imply the need for new investments or try to compete by reducing prices. The theoretical model presented in this paper analyzes the best response using a sequential game theory model. The main conclusion is that due to the financial constraints that small and medium hotels have these hotels have reduced prices whereas hotels that belong to international groups or have an easy access to financial resources have increased their investment to increase the quality of the service provided. To check the validity of the theoretical model financial data from Barcelona, London and Paris hotels have been used analyzing profitability, quality of the service provided, the investment propensity and the evolution of the gross profit. The model and the empirical data provide the base for some industrial policy in the hospitality industry. To address the extra cost that small hotels in Europe have to face compared by bigger firms would help to improve the level of quality provided and to some extent have positive externalities in terms of job creation and an increasing added value for the industry.

Keywords: Airbnb, profitability, hospitality industry, game theory

Procedia PDF Downloads 342
4345 Canada vs Australia: Regulating the Gig Economy

Authors: Fabian Flintoff

Abstract:

The nature of the workforce has changed radically over the last 50 years in terms of a wide range of factors, including its education levels, gender composition, and the status of workers. Despite extensive changes to the structure of the workforce, lawmakers and judges have shown a reluctance to reshape employment law. In particular, employment laws have not kept pace with the extensive use of flexible forms of employment, whether part-time, casual or agency employees. This paper focuses on recent attempts at legislative change in the state/provincial and federal jurisdictions in both Australia and Canada. Australian and Canadian employment laws share a common heritage and many similarities. However, there are significant differences in the way in which employment-based disputes are resolved. The Australian component of the paper considers the changes made by the Federal conservative Coalition government in 2021. The paper also reviews the proposals for change to regulating the gig economy made by the Canadian Federal government in the 2021 budget and the idea of a rebuttable presumption in favor of an employment relationship over a contract for services. The paper suggests that there are considerable institutional impediments to achieving pragmatic law reform that balances the interests of workers and employers. It concludes that there are strong interests in the legal and labor law community for continuing the status quo, despite the fact that it may negatively impact the most marginalized members of the workforce in Australia, Canada, and other jurisdictions.

Keywords: employment law, flexible employment, labor law, legislative reform

Procedia PDF Downloads 170
4344 Tillage and Manure Effects on Water Retention and Van Genuchten Parameters in Western Iran

Authors: Azadeh Safadoust, Ali Akbar Mahboubi, Mohammad Reza Mosaddeghi, Bahram Gharabaghi

Abstract:

A study was conducted to evaluate hydraulic properties of a sandy loam soil and corn (Zea mays L.) crop production under a short-term tillage and manure combinations field experiment carried out in west of Iran. Treatments included composted cattle manure application rates [0, 30, and 60 Mg (dry weight) ha⁻¹] and tillage systems [no-tillage (NT), chisel plowing (CP), and moldboard plowing (MP)] arranged in a split-plot design. Soil water characteristic curve (SWCC) and saturated hydraulic conductivity (Ks) were significantly affected by manure and tillage treatments. At any matric suction, the soil water content was in the order of MP>CP>NT. At all matric suctions, the amount of water retained by the soil increased as manure application rate increased (i.e. 60>30>0 Mg ha⁻¹). Similar to the tillage effects, at high suctions the differences of water retained due to manure addition were less than that at low suctions. The change of SWCC from tillage methods and manure applications may attribute to the change of pore size and aggregate size distributions. Soil Ks was in the order of CP>MP>NT for the first two layers and in the order of MP>CP and NT for the deeper soil layer. The Ks also increased with increasing rates of manure application (i.e. 60>30>0 Mg ha⁻¹). This was due to the increase in the total pore size and continuity.

Keywords: corn, manure, saturated hydraulic conductivity, soil water characteristic curve, tillage

Procedia PDF Downloads 72
4343 Body, Sex and Culture: Gender Dissidences through Cinema

Authors: Piedad Lucia Bolivar Goez, Daniel Ignacio Garzon Luna, Maria Camila Balcero Angel, Sara Carolina Martinez Roman, Daniela Natalia Polo Rivas, Sandra Liliana Rocha Guitierrez

Abstract:

This article provides a critical analysis on the conception of disorders of sexual development (DSDs) within the bioethics framework. By means of analytical thought, the objective is to approach topics such as the rediscovery of the body, the reinvention of sexuality and link them to the liability that health personnel have to inform people about the options they have to decide over their health and body. The medicalization of sexed bodies in both psychosocial and anatomo-morpho-physiological dimensions from a legal standpoint were analyzed. Its also explored the gender stereotypes established by society and the role of laws in guaranteeing the right of autonomy that takes on greater relevance in DSD. Through this analysis, it was concluded that despite intersexuality having been analyzed by Colombia’s Constitutional Court, that it is stated as a fair entity, the stigmatization by society has not allowed these individuals to belong to an egalitarian context in which everyone has the same opportunities of access to the goods and services that they need. This leads individuals to hide their identity and expression of genre in order to be accepted in a set of contexts. Thus creating a vulnerability that the health system must be able to identify and in which it is necessary to intervene at a biopsychosocial level, in order to guarantee the protection of the individual within an unquestionable frame of equality and solidarity.

Keywords: disorders of sex development, gender identity, sexuality, transgender persons

Procedia PDF Downloads 188
4342 Assessing Genetic Variation of Dog Rose (Rosa Canina L.) in Caspian Climate

Authors: Aptin Rahnavard, Ghavamaldin Asadian, Khalil Pourshamsian, Mariamalsadat Taghavi

Abstract:

Dog rose is one of the important rose species in Iran that the distant past had been considered due to nutritional value and medicinal. Despite its long history of use, due to poor information on the genetic modification of plants has been done resources inheritance. In this study was to assess the genetic diversity. Total of 30 genotypes Dog rose from areas of northern Iran in the Caspian region (provinces of Guilan and Mazandaran) were evaluated using 25 RAPD primers. The number of bands produced total of 202 and for each primer were measured in a bands with an average 8-band .The number of polymorphic bands per primer ranged from 1 to 13 and the bands were in the range of 300 to 3000 bp. Based on the results OPA-04 primer with 13 bands and PRA-1, E-09 and A-04 with 5-band were created maximum and minimum number of amplified fragments. Molecular marker genotypes showed a high degree of polymorphism. Studied genotypes based on RAPD results were divided into 2 groups and 2 subgroups. Most similar in subgroups A2 and B group was the lowest.

Keywords: rosa canina spp., RAPD marker, genetic variation, caspian climate

Procedia PDF Downloads 564
4341 Mental Health and Technology: Evidence Review

Authors: Kylie Henderson

Abstract:

Adapting mental health interventions is important when providing support to those experiencing difficulties. This analysis aimed to explore and evaluate the effectiveness of various forms of mental health interventions. Literature that has analysed face-to-face (F2F), phone (Telehealth), mobile (mHealth) and online (e-interventions) interferences found all interventions were effective in reducing and treating symptoms of mental health disorders. F2F and Telehealth interventions facilitated greater engagement and client satisfaction. Due to accessibility and privacy, mHealth and e-interventions were the preferred methods of engagement with health services for youth and young adults. Regardless, these interventions still identified several barriers of high dropout, low adherence, and lack of awareness. Additionally, a large proportion of interventions lacked evidence-based foundations. Exploration of interventions that utilise a variety of interfaces, as well as incorporated evidence-based literature and clinician experience, show that they benefit those experiencing mental health difficulties. Applications like YourHealth+ provide a combination of interventions (F2F, mHealth, and e-interventions) to improve the wellbeing of job seekers and employment consults. Individuals that have used the application in conjunction with therapy have reported feeling more empowered and demonstrated improved wellbeing. Practitioners have also described improved confidence in their ability to provide support to clients. Therefore, it can be proposed that utilising a variety of interventions as well as incorporating literature and experience is beneficial to those experiencing mental health difficulties and to health practitioners.

Keywords: face-to-face, e-interventions, mHealth, YourHealth+

Procedia PDF Downloads 135
4340 Toward the Understanding of Shadow Port's Growth: The Level of Shadow Port

Authors: Chayakarn Bamrungbutr, James Sillitoe

Abstract:

The term ‘shadow port’ is used to describe a port whose markets are dominated by an adjacent port that has a more competitive capability. Recently, researchers have put effort into studying the mechanisms of how a regional port, in the shadow of a nearby predominant port which is a capital city port, can compete and grow. However, such mechanism is still unclear. This study thus focuses on understanding the growth of shadow port and the type of shadow port by using the two capital city ports of Thailand; Bangkok port (the former main port) and Laem Chabang port (the current main port), as the case study. By developing an understanding of the mechanisms of shadow, port could ultimately lead to an increase in the competitiveness. In this study, a framework of opportunity capture (introduced by Magala, 2004) will be used to create a framework for the study of the growth of the selected shadow port. In the process of building this framework, five groups of port development experts, consisting of government, council, academia, logistics provider and industry, will be interviewed. To facilitate this work, the Noticing, Collecting and Thinking model which was developed by Seidel (1998) will be used in an analysis of the dataset. The resulting analysis will be used to classify the type of shadow port. The type of these ports will be a significant factor for developing a feasible strategic guideline for the future management planning of ports, particularly, shadow ports, and then to increase the competitiveness of a nation’s maritime transport industry, and eventually lead to a boost in the national economy.

Keywords: shadow port, Bangkok Port, Laem Chabang Port, port growth

Procedia PDF Downloads 169
4339 A Study of the Trap of Multi-Homing in Customers: A Comparative Case Study of Digital Payments

Authors: Shari S. C. Shang, Lynn S. L. Chiu

Abstract:

In the digital payment market, some consumers use only one payment wallet while many others play multi-homing with a variety of payment services. With the diffusion of new payment systems, we examined the determinants of the adoption of multi-homing behavior. This study aims to understand how a digital payment provider dynamically expands business touch points with cross-business strategies to enrich the digital ecosystem and avoid the trap of multi-homing in customers. By synthesizing platform ecosystem literature, we constructed a two-dimensional research framework with one determinant of user digital behavior from offline to online intentions and the other determinant of digital payment touch points from convenient accessibility to cross-business platforms. To explore on a broader scale, we selected 12 digital payments from 5 countries of UK, US, Japan, Korea, and Taiwan. With the interplays of user digital behaviors and payment touch points, we group the study cases into four types: (1) Channel Initiated: users originated from retailers with high access to in-store shopping with face-to-face guidance for payment adoption. Providers offer rewards for customer loyalty and secure the retailer’s efficient cash flow management. (2) Social Media Dependent: users usually are digital natives with high access to social media or the internet who shop and pay digitally. Providers might not own physical or online shops but are licensed to aggregate money flows through virtual ecosystems. (3) Early Life Engagement: digital banks race to capture the next generation from popularity to profitability. This type of payment aimed to give children a taste of financial freedom while letting parents track their spending. Providers are to capitalize on the digital payment and e-commerce boom and hold on to new customers into adulthood. (4) Traditional Banking: plastic credit cards are purposely designed as a control group to track the evolvement of business strategies in digital payments. Traditional credit card users may follow the bank’s digital strategy to land on different types of digital wallets or mostly keep using plastic credit cards. This research analyzed business growth models and inter-firms’ coopetition strategies of the selected cases. Results of the multiple case analysis reveal that channel initiated payments bundled rewards with retailer’s business discount for recurring purchases. They also extended other financial services, such as insurance, to fulfill customers’ new demands. Contrastively, social media dependent payments developed new usages and new value creation, such as P2P money transfer through network effects among the virtual social ties, while early life engagements offer virtual banking products to children who are digital natives but overlooked by incumbents. It has disrupted the banking business domains in preparation for the metaverse economy. Lastly, the control group of traditional plastic credit cards has gradually converted to a BaaS (banking as a service) model depending on customers’ preferences. The multi-homing behavior is not avoidable in digital payment competitions. Payment providers may encounter multiple waves of a multi-homing threat after a short period of success. A dynamic cross-business collaboration strategy should be explored to continuously evolve the digital ecosystems and allow users for a broader shopping experience and continual usage.

Keywords: digital payment, digital ecosystems, multihoming users, cross business strategy, user digital behavior intentions

Procedia PDF Downloads 152
4338 Distribution and Diversity of Pyrenocarpous Lichens in India with Special Reference to Forest Health

Authors: Gaurav Kumar Mishra, Sanjeeva Nayaka, Dalip Kumar Upreti

Abstract:

Our nature exhibited presence of a number of unique plants which can be used as indicator of environmental condition of particular place. Lichens are unique plant which has an ability to absorb not only organic, inorganic and metaloties but also absorb radioactive nuclide substances present in the environment. In the present study pyrenocarpous lichens will used as indicator of good forest health in a particular place. The Pyrenocarpous lichens are simple crust forming with black dot like perithecia have few characters for their taxonomical segregation as compared to their foliose and fruticose brethrean. The thallus colour and nature, presence and absence of hypothallus are only few characters of thallus are used to segregate the pyrenocarpous taxa. The fruiting bodies of pyrenolichens i.e. ascocarps are perithecia. The perithecia and the contents found within them posses many important criteria for the segregation of pyrenocarpous lichen taxa. The ascocarp morphology, ascocarp arrangement, the perithecial wall, ascocarp shape and colour, ostiole shape and position, ostiole colour, ascocarp anatomy including type of paraphyses, asci shape and size, ascospores septation, ascospores wall and periphyses are the valuable charcters used for segregation of different pyrenocarpous lichen taxa. India is represented by the occurrence of the 350 species of 44 genera and eleven families. Among the different genera Pyrenula is dominant with 82 species followed by the Porina with 70 species. Recently, systematic of the pyrenocarpous lichens have been revised by American and European lichenologists using phylogenetic methods. Still the taxonomy of pyrenocarpous lichens is in flux and information generated after the completion of this study will play vital role in settlement of the taxonomy of this peculiar group of lichens worldwide. The Indian Himalayan region exhibit rich diversity of pyrenocarpous lichens in India. The western Himalayan region has luxuriance of pyrenocarpous lichens due to its unique topography and climate condition. However, the eastern Himalayan region has rich diversity of pyrenocarpous lichens due to its warmer and moist climate condition. The rich moist and warmer climate in eastern Himalayan region supports forest with dominance of evergreen tree vegetation. The pyrenocarpous lichens communities are good indicator of young and regenerated forest type. The rich diversity of lichens clearly indicates that moist of the forest within the eastern Himalayan region has good health of forest. Due to fast pace of urbanization and other developmental activities will defiantly have adverse effects on the diversity and distribution of pyrenocarpous lichens in different forest type and the present distribution pattern will act as baseline data for carried out future biomonitoring studies in the area.

Keywords: lichen diversity, indicator species, environmental factors, pyrenocarpous

Procedia PDF Downloads 143
4337 Spatial Optimization of Riverfront Street Based on Inclusive Design

Authors: Lianxue Shi

Abstract:

Riverfront street has the dual characteristics of street space and waterfront space, which is not only a vital place for residents to travel and communicate but also a high-frequency space for people's leisure and entertainment. However, under the development of cities and towns pursuing efficiency, riverfront streets appear to have a variety of problems, such as a lack of multifunctionality, insufficient facilities, and loss of characteristics, which fail to meet the needs of various groups of people, and their inclusiveness is facing a great challenge. It is, therefore, evident that the optimization of riverfront street space from an inclusivity perspective is important to the establishment of a human-centered, high-quality urban space. Therefore, this article starts by exploring the interactive relationship between inclusive design and street space. Based on the analysis of the characteristics of the riverfront street space and people's needs, it proposes the four inclusive design orientations of natural inclusion, group inclusion, spatial inclusion, and social inclusion. It then constructs a design framework for the inclusive optimization of riverfront street space, aiming to create streets that are “safe and accessible, diverse and shared, distinctive and friendly, green and sustainable”. Riverfront streets in Wansheng District, Chongqing, are selected as a practice case, and specific strategies are put forward in four aspects: the creation of an accessible slow-traffic system, the provision of diversified functional services, the reshaping of emotional bonds and the integration of ecological spaces.

Keywords: inclusiveness design, riverfront street, spatial optimization, street spaces

Procedia PDF Downloads 25
4336 Synthesis and Characterisations of Cordierite Bonded Porous SiC Ceramics by Sol Infiltration Technique

Authors: Sanchita Baitalik, Nijhuma Kayal, Omprakash Chakrabarti

Abstract:

Recently SiC ceramics have been a focus of interest in the field of porous materials due to their unique combination of properties and hence they are considered as an ideal candidate for catalyst supports, thermal insulators, high-temperature structural materials, hot gas particulate separation systems etc. in different industrial processes. Several processing methods are followed for fabrication of porous SiC at low temperatures but all these methods are associated with several disadvantages. Therefore processing of porous SiC ceramics at low temperatures is still challenging. Concerning that of incorporation of secondary bond phase additives by an infiltration technique should result in a homogenous distribution of bond phase in the final ceramics. Present work is aimed to synthesis cordierite (2MgO.2Al2O3.5SiO2) bonded porous SiC ceramics following incorporation of sol-gel bond phase precursor into powder compacts of SiC and heat treating the infiltrated body at 1400 °C. In this paper the primary aim was to study the effect of infiltration of a precursor sol of cordierite into a porous SiC powder compact prepared with pore former of different particle sizes on the porosity, pore size, microstructure and the mechanical properties of the porous SiC ceramics. Cordierite sol was prepared by mixing a solution of magnesium nitrate hexahydrate and aluminium nitrate nonahydrate in 2:4 molar ratio in ethanol another solution containing tetra-ethyl orthosilicate and ethanol in 1:3 molar ratio followed by stirring for several hours. Powders of SiC (α-SiC; d50 =22.5 μm) and 10 wt. % polymer microbead of two sizes 8 and 50µm as the pore former were mixed in a suitable liquid medium, dried and pressed in the form of bars (50×20×16 mm3) at 23 MPa pressure. The well-dried bars were heat treated at 1100° C for 4 h with a hold at 750 °C for 2 h to remove the pore former. Bars were evacuated for 2 hr upto 0.3 mm Hg pressure into a vacuum chamber and infiltrated with cordierite precursor sol. The infiltrated samples were dried and the infiltration process was repeated until the weight gain became constant. Finally the infiltrated samples were sintered at 1400 °C to prepare cordierite bonded porous SiC ceramics. Porous ceramics prepared with 8 and 50 µm sized microbead exhibited lower oxidation degrees of respectively 7.8 and 4.8 % than the sample (23 %) prepared with no microbead. Depending on the size of pore former, the porosity of the final ceramic varied in the range of 36 to 40 vol. % with a variation of flexural strength from 33.7 to 24.6 MPa. XRD analysis showed major crystalline phases of the ceramics as SiC, SiO2 and cordierite. Two forms of cordierite, α-(hexagonal) and µ-(cubic), were detected by the XRD analysis. The SiC particles were observed to be bonded both by cristobalite with fish scale morphology and cordierite with rod shape morphology and thereby formed a porous network. The material and mechanical properties of cordierite bonded porous SiC ceramics are good in agreement to carry out further studies like thermal shock, corrosion resistance etc.

Keywords: cordierite, infiltration technique, porous ceramics, sol-gel

Procedia PDF Downloads 269
4335 Empirical Evidence on the Need for Harmonization of Audit Criteria for Small Enterprises in India

Authors: Satinder Bhatia

Abstract:

Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

Procedia PDF Downloads 152
4334 Review of Assessment of Integrated Information System (IIS) in Organisation

Authors: Mariya Salihu Ingawa, Sani Suleiman Isah

Abstract:

The assessment of Integrated Information System (IIS) in organisation is an important initiative to enable the Information System (IS) managers, as well as top management to understand the success status of their investment in IS integration efforts. However, without a proper assessment, an organisation will not know its IIS status, which may affect their judgment on what action should be taken onwards. Current research on IIS assessment is lacking and those related literature on IIS assessment focus more on assessing the technical aspect of IIS. It is argued that assessing technical aspect alone is inadequate since organisational and strategic aspects in IIS should also be considered. Current methods, techniques and tools used by vendors for IIS assessment also are lack of comprehensive measures to fully assess the Integrated Information System in term of technical, organisational and strategic domains. The purpose of this study is to establish critical success factors for measuring success of an Integrated Information System. These factors are used as the basis for constructing an approach to comprehensively assess IIS in an organisation. A comprehensive list of success factors for IIS assessment, established from literature, was initially presented. An expert surveys using both manual and online methods were conducted to verify the factors. Based on the factors, an instrument for IIS assessment was constructed. The results from a case study indicate that through comprehensive assessment approach, not only the level of success been known, but also reveals the contributing factors. This research contributes to the field of Information Systems specifically in the area of Integrated Information System assessment.

Keywords: integrated information system, expert surveys, organisation, assessment

Procedia PDF Downloads 384
4333 Willingness of Muslim Owners/Managers of Smes to Seek Capital Market Financing

Authors: Bashir Tijjani Abubakar

Abstract:

Capital markets play a very important role in financing of private and public institutions in both developing and developed economies. Unfortunately, small and medium enterprises (SMEs) in those economies are yet to fully utilize the markets to finance their long financial needs. This study assesses the factors that influence the decisions of the Muslim Owners/Managers of SMEs in Nigeria and specifically in Kano to seek capital market financing. Logit regression model was used to assess the factors such as control of ownership, perception of the owners/managers on the interest rate charged by commercial banks, educational qualification, size, and age of the SMEs. The study reveals that all the factors have significant positive influence on the willingness of the SMEs Owners/Managers to seek capital market financing. The study recommends educating the Owners/Managers on the operations and products of the markets.

Keywords: capital markets, capital market financing, small and medium enterprise and willingness, size of an enterprise, age of an enterprise and control of ownership

Procedia PDF Downloads 274
4332 Spectroscopic Characterization Approach to Study Ablation Time on Zinc Oxide Nanoparticles Synthesis by Laser Ablation Technique

Authors: Suha I. Al-Nassar, K. M. Adel, F. Zainab

Abstract:

This work was devoted for producing ZnO nanoparticles by pulsed laser ablation (PLA) of Zn metal plate in the aqueous environment of cetyl trimethyl ammonium bromide (CTAB) using Q-Switched Nd:YAG pulsed laser with wavelength= 1064 nm, Rep. rate= 10 Hz, Pulse duration= 6 ns and laser energy 50 mJ. Solution of nanoparticles is found stable in the colloidal form for a long time. The effect of ablation time on the optical and structure of ZnO was studied is characterized by UV-visible absorption. UV-visible absorption spectrum has four peaks at 256, 259, 265, 322 nm for ablation time (5, 10, 15, and 20 sec) respectively, our results show that UV–vis spectra show a blue shift in the presence of CTAB with decrease the ablation time and blue shift indicated to get smaller size of nanoparticles. The blue shift in the absorption edge indicates the quantum confinement property of nanoparticles. Also, FTIR transmittance spectra of ZnO2 nanoparticles prepared in these states show a characteristic ZnO absorption at 435–445cm^−1.

Keywords: zinc oxide nanoparticles, CTAB solution, pulsed laser ablation technique, spectroscopic characterization

Procedia PDF Downloads 374
4331 Substation Automation, Digitization, Cyber Risk and Chain Risk Management Reliability

Authors: Serzhan Ashirov, Dana Nour, Rafat Rob, Khaled Alotaibi

Abstract:

There has been a fast growth in the introduction and use of communications, information, monitoring, and sensing technologies. The new technologies are making their way to the Industrial Control Systems as embedded in products, software applications, IT services, or commissioned to enable integration and automation of increasingly global supply chains. As a result, the lines that separated the physical, digital, and cyber world have diminished due to the vast implementation of the new, disruptive digital technologies. The variety and increased use of these technologies introduce many cybersecurity risks affecting cyber-resilience of the supply chain, both in terms of the product or service delivered to a customer and members of the supply chain operation. US department of energy considers supply chain in the IR4 space to be the weakest link in cybersecurity. The IR4 identified the digitization of the field devices, followed by digitalization that eventually moved through the digital transformation space with little care for the new introduced cybersecurity risks. This paper will examine the best methodologies for securing the electrical substations from cybersecurity attacks due to supply chain risks, and due to digitization effort. SCADA systems are the most vulnerable part of the power system infrastructure due to digitization and due to the weakness and vulnerabilities in the supply chain security. The paper will discuss in details how create a secure supply chain methodology, secure substations, and mitigate the risks due to digitization

Keywords: cybersecurity, supply chain methodology, secure substation, digitization

Procedia PDF Downloads 57
4330 Temporal and Spacial Adaptation Strategies in Aerodynamic Simulation of Bluff Bodies Using Vortex Particle Methods

Authors: Dario Milani, Guido Morgenthal

Abstract:

Fluid dynamic computation of wind caused forces on bluff bodies e.g light flexible civil structures or high incidence of ground approaching airplane wings, is one of the major criteria governing their design. For such structures a significant dynamic response may result, requiring the usage of small scale devices as guide-vanes in bridge design to control these effects. The focus of this paper is on the numerical simulation of the bluff body problem involving multiscale phenomena induced by small scale devices. One of the solution methods for the CFD simulation that is relatively successful in this class of applications is the Vortex Particle Method (VPM). The method is based on a grid free Lagrangian formulation of the Navier-Stokes equations, where the velocity field is modeled by particles representing local vorticity. These vortices are being convected due to the free stream velocity as well as diffused. This representation yields the main advantages of low numerical diffusion, compact discretization as the vorticity is strongly localized, implicitly accounting for the free-space boundary conditions typical for this class of FSI problems, and a natural representation of the vortex creation process inherent in bluff body flows. When the particle resolution reaches the Kolmogorov dissipation length, the method becomes a Direct Numerical Simulation (DNS). However, it is crucial to note that any solution method aims at balancing the computational cost against the accuracy achievable. In the classical VPM method, if the fluid domain is discretized by Np particles, the computational cost is O(Np2). For the coupled FSI problem of interest, for example large structures such as long-span bridges, the aerodynamic behavior may be influenced or even dominated by small structural details such as barriers, handrails or fairings. For such geometrically complex and dimensionally large structures, resolving the complete domain with the conventional VPM particle discretization might become prohibitively expensive to compute even for moderate numbers of particles. It is possible to reduce this cost either by reducing the number of particles or by controlling its local distribution. It is also possible to increase the accuracy of the solution without increasing substantially the global computational cost by computing a correction of the particle-particle interaction in some regions of interest. In this paper different strategies are presented in order to extend the conventional VPM method to reduce the computational cost whilst resolving the required details of the flow. The methods include temporal sub stepping to increase the accuracy of the particles convection in certain regions as well as dynamically re-discretizing the particle map to locally control the global and the local amount of particles. Finally, these methods will be applied on a test case and the improvements in the efficiency as well as the accuracy of the proposed extension to the method are presented. The important benefits in terms of accuracy and computational cost of the combination of these methods will be thus presented as long as their relevant applications.

Keywords: adaptation, fluid dynamic, remeshing, substepping, vortex particle method

Procedia PDF Downloads 257
4329 Operation '1 Household Dry Toilet for Planting 20 Fruit Trees and/or Acacias on Cropland': Strategy for Promoting Adoption of Well-Managed Agroforestry Systems and Prevent Streaming and Soil Erosion

Authors: Stanis Koko Nyalongomo, Benjamin Mputela Bankanza, Moise Kisempa Mahungudi

Abstract:

Several areas in the Democratic Republic of Congo (DRC) experience serious problems of streaming and soil erosion. Erosion leads to degradation of soil health, and the three main causative factors of similar importance are deforestation, overgrazing, and land agricultural mismanagement. Degradation of soil health leads to a decrease in agricultural productivity and carbon dioxide (CO₂), and other greenhouse gas emissions. Agricultural productivity low, and sanitation-related diseases are a concern of a majority of DRC rural people -whose main livelihoods are conventional smallholder agriculture- due to degradation of agricultural soil health and prevalence of inappropriate sanitation in rural areas. Land management practices that increase soil carbon stocks on agricultural lands with practices including conservation agriculture and agroforestry do not only limit CO₂ emissions but also help prevent erosion while enhancing soil health and productivity. Promotion to adopt sustainable land management practices, especially conversion to well-managed agroforestry practices, is a necessity. This needs to be accompanied by incentives. Methods that incite smallholders to adopt practices that increase carbon stocks in agricultural lands and enhance soil health and productivity for social, economic, and environmental benefits, and give them the ability to get and use household dry toilets -included activities to inform and raise smallholder households awareness on the conversion of croplands to well-managed agroforestry systems through planting at least 20 fruit trees and/or acacias, soil carbon and practices that sequester it in soil and ecological sanitation; and offer smallholders technique and material supports and incentives under the form of dry toilets constructed for free for well-managed agroforestry implementation- were carried out to address problems of soil erosion as well as agricultural productivity and sanitation-related diseases. In 2018 and 2019, 19 of 23 targeted smallholder households expressed their satisfaction and converted their croplands to agroforestry through planting 374 trees, and each gotten 1 dry toilet constructed for free. Their neighbors expressed a willingness to participate in the project. Conversion to well-managed agroforestry practices offers many advantages to both farmers and the environment. The strategy of offering smallholders incentives for soil-friendly agricultural practices, especially well-managed agroforestry, is one of the solutions to prevent soil erosion. DRC rural people whose majority are smallholder households, need to be able to get and use dry toilets. So, dry toilets could be offered like incentives for well-managed agroforestry practices. Given the many advantages agroforestry and dry toilet can offer, recommendations are made for funding organizations to support such projects that promote the adoption of soil health practices.

Keywords: agroforestry, croplands, soil carbon, soil health

Procedia PDF Downloads 119
4328 Effect of Different Media and Mannitol Concentrations on Growth and Development of Vandopsis lissochiloides (Gaudich.) Pfitz. under Slow Growth Conditions

Authors: J. Linjikao, P. Inthima, A. Kongbangkerd

Abstract:

In vitro conservation of orchid germplasm provides an effective technique for ex situ conservation of orchid diversity. In this study, an efficient protocol for in vitro conservation of Vandopsis lissochiloides (Gaudich.) Pfitz. plantlet under slow growth conditions was investigated. Plantlets were cultured on different strength of Vacin and Went medium (½VW and ¼VW) supplemented with different concentrations of mannitol (0, 2, 4, 6 and 8%), sucrose (0 and 3%) and 50 g/L potato extract, 150 mL/L coconut water. The cultures were incubated at 25±2 °C and maintained under 20 µmol/m2s light intensity for 24 weeks without subculture. At the end of preservation period, the plantlets were subcultured to fresh medium for growth recovery. The results found that the highest leaf number per plantlet could be observed on ¼VW medium without adding sucrose and mannitol while the highest root number per plantlet was found on ½VW added with 3% sucrose without adding mannitol after 24 weeks of in vitro storage. The results showed that the maximum number of leaves (5.8 leaves) and roots (5.0 roots) of preserved plantlets were produced on ¼VW medium without adding sucrose and mannitol. Therefore, ¼VW medium without adding sucrose and mannitol was the best minimum growth conditions for medium-term storage of V. lissochiloides plantlets.

Keywords: preservation, vandopsis, germplasm, in vitro

Procedia PDF Downloads 137
4327 High Temperature Oxidation of Cr-Steel Interconnects in Solid Oxide Fuel Cells

Authors: Saeed Ghali, Azza Ahmed, Taha Mattar

Abstract:

Solid Oxide Fuel Cell (SOFC) is a promising solution for the energy resources leakage. Ferritic stainless steel becomes a suitable candidate for the SOFCs interconnects due to the recent advancements. Different steel alloys were designed to satisfy the needed characteristics in SOFCs interconnect as conductivity, thermal expansion and corrosion resistance. Refractory elements were used as alloying elements to satisfy the needed properties. The oxidation behaviour of the developed alloys was studied where the samples were heated for long time period at the maximum operating temperature to simulate the real working conditions. The formed scale and oxidized surface were investigated by SEM. Microstructure examination was carried out for some selected steel grades. The effect of alloying elements on the behaviour of the proposed interconnects material and the performance during the working conditions of the cells are explored and discussed. Refractory metals alloying of chromium steel seems to satisfy the needed characteristics in metallic interconnects.

Keywords: SOFCs, Cr-steel, interconnects, oxidation

Procedia PDF Downloads 328
4326 Role of Social Workers in Juvenile Justice Board as a Child Protection Mechanism for Children in Conflict with Law

Authors: Ida D. Souza, Lena Ashok

Abstract:

Every child has a fundamental right to be protected and it is only a safe, supported child who can effectively cope with difficult circumstances and lead a happy childhood. The vulnerability of children has increased due to emerging lifestyles, raising cost of living, higher expectations from adults, parental and care-giver stress /burn-out and a general raise in demand for services for children. A major area of concern is the rise of juvenile crimes in the overall crimes committed in the country. The UNCRC 1989 and JJ Act 2000 enables the structures to handle the juvenile children in care and concern in its real terms. One of the mechanisms to protect the children is the JJB a justice system. The aim is to hold a child culpable (guilty) for offence they committed, not through punishment, but counseling the child to understand their actions and persuade them away from such deviated activities in the future. The JJB consists of two social workers and a judicial magistrate and one of whom should be a woman. This study aims at understanding the role of social workers in best practices in deciding the best course of action for the rehabilitation of the child. Two case studies were carried out through in-depth interviews with the social worker member of the JJB of two Udupi and Mangalore districts. The best practices reported in which children are being allowed to express themselves in a child friendly environment and in the best interest of the child. The study highlighted team work to be very effective in understanding the child in their reformation.

Keywords: child protection, best practices, juvenile justice, reformation teamwork

Procedia PDF Downloads 360
4325 Social Economy Effects on Wetlands Change in China during Three Decades Rapid Growth Period

Authors: Ying Ge

Abstract:

Wetlands are one of the essential types of ecosystems in the world. They are of great value to human society thanks to their special ecosystem functions and services, such as protecting biodiversity, adjusting hydrology and climate, providing essential habitats and, products and tourism resources. However, wetlands worldwide are degrading severely due to climate change, accelerated urbanization, and rapid economic development. Both nature and human factors drive wetland change, and the influences are variable from wetland types. Thus, the objectives of this study were to (1) to compare the changes in China’s wetland area during the three decades rapid growth period (1978-2008); (2) to analyze the effects of social economy and environmental factors on wetlands change (area loss and change of wetland types) in China during the high-speed economic development. The socio-economic influencing factors include population, income, education, development of agriculture, industry, infrastructure, wastewater amount, etc. Several statistical methods (canonical correlation analysis, principal component analysis, and regression analysis) were employed to analyze the relationship between socio-economic indicators and wetland area change. This study will determine the relevant driving socio-economic factors on wetland changes, which is of great significance for wetland protection and management.

Keywords: socioeconomic effects, China, wetland change, wetland type

Procedia PDF Downloads 69
4324 Investigation of Night Cooling Event, Experimental Radiator

Authors: Fatemeh Karampour

Abstract:

In the hot climate countries, especially those countries with great desert area, such as Iran, a considerable part of the energy is consumed due to cooling and air conditioning system in a hot season. So it is important to find a renewable energy supply for cooling systems. Although, there are few consistent researches in this field of renewable energy in compare with other fields. This research is presenting a study on performance of a night cooling radiator and working fluid storage for night time operation and day time resting periods. In these experiments, we didn’t expose any heating load but focused only on the possibility of system combination and its potential cooling effect. A very simple radiator has been designed in south of Iran, Shiraz, in order to perform this study. The radiator has been insulated with polystyrene foam and bubbled plastic sheets have been used as top cover. Using a single bubbled plastic sheet, the radiator temperature reached 0°C which is 20°C lower than minimum ambient temperature. Putting a small storage tank in the line increased the radiator’s minimum temperature at night; however, provided some cool fluid source for hot days of Shiraz that easily reaches 40°C. The results have shown very good cooling potential without heating load and acceptable temperature increasing during hot day with a small, short term storage tank. Future studies can make the system more effective and applicable.

Keywords: night cooling, experimental set up, cooling radiator, chill storage

Procedia PDF Downloads 144
4323 Improving the Quality of Higher Education for Students with Disability in Universities of Pakistan

Authors: Nasir Sulman

Abstract:

In Pakistan, the inclusion of persons with disabilities in higher education institutions has significantly been increased with every passing year and anyone can observe a sizeable number of these students in each faculty. The study executes to conduct a baseline survey for measuring faculty understanding about the special needs, experiences of students with disabilities and support provided by university administration in order to teach these students effectively. The researcher has used mixed methods and the University of Karachi was selected through non-probability-based sampling method. This university is one of the largest universities in Pakistan where more than 40,000 students have been enrolled. Data was gathered through a questionnaire and focused group discussion from three stakeholders including students with disabilities, faculty members and members of the university administration. The key findings show that students with disabilities experience a number of problems related to accommodating their special needs. However, the most encouraging factors identified are the attitude, support, and motivation they received from various faculty members and university administration. On the basis of the findings of the study the researcher has prepared a faculty guidebook and established a ‘Model Learning Assistance Centre for Students with Disabilities’ in the Department of Special Education, University of Karachi. Both these efforts will be helpful for improving the support services for students with disabilities to strengthen the existing laws, policies, and practices in institutions of higher education.

Keywords: persons with disabilities, higher education, learning assistance center, faculty guidebook

Procedia PDF Downloads 146
4322 Cyclic Loading Tests of Reinforced Concrete Frame Structures Strengthened by Externally-Anchored Precast Wall-Panel

Authors: Seung-Ho Choi, Jae Yuel Oh, Chi Sung Lim, Ho Seong Jung, Kang Su Kim

Abstract:

In recent years, various strengthening methods for buildings have been developed, but most of them require quite a long construction period during which the building users need to be patient on uncomfortable working environments including various lousy noises or even evacuation of the buildings. In this study, externally anchored precast wall-panel method (EPCW) for strengthening non-seismic reinforced concrete (RC) structures has been proposed, which is occupant-friendly technique because the strengthening walls are manufactured at factory and can be tightened to the members very quickly at the site. In order to investigate the structural performance of the specimens strengthened by the EPCW method, a total of four specimens were fabricated, and tested under axial and reversed cyclic lateral loads. The test results showed that the lateral resistances of the specimens strengthened by the EPCW method were greatly enhanced in both positive and negative directions, compared to the RC specimen having non-seismic details.

Keywords: precast wall, seismic strengthening, reinforced concrete, externally-anchored

Procedia PDF Downloads 292
4321 The Stability Study of Large-Scale Grid-Tied Photovoltaic System Containing Different Types of Inverter

Authors: Chen Zheng, Lin Zhou, Bao Xie, Xiao Du, Nianbin Shao

Abstract:

Power generated by large-scale photovoltaic plants (LSPVPs) is usually transmitted to the grid through several transformers and long distance overhead lines. Impedance of transformers and transmission lines results in complex interactions between the plant and the grid and among different inverters. In accordance with the topological structure of LSPV in reality, an equivalent model containing different inverters was built and then interactions between the plant and the grid and among different inverters were studied. Based on the vector composition principle of voltage at the point of common coupling (PCC), the mathematic function of PCC voltage in regard to the total power and grid impedance was deduced, from which the uttermost total power to guarantee the system stable is obtained. Taking the influence of different inverters numbers and the length of transmission lines to the system stability into account, the stability criterion of LSPV containing different inverters was derived. The result of simulation validated the theory analysis in the paper.

Keywords: LSPVPs, stability analysis, grid impedance, different types of inverter, PCC voltage

Procedia PDF Downloads 302
4320 Gender Differences In Pain Assessment: A Daily Activities Perspective

Authors: Hui-mei Huang, Huei-Jiun Cheng

Abstract:

Introduction Many patients are aware of the health benefits associated with an active lifestyle, but they are often hindered from engaging in physical activity due to the presence of pain. The majority of patients experience pain, which can fluctuate over time and is influenced by various factors, including gender. Gender differences in clinical pain and pain-related conditions are widely recognized. Existing literature strongly supports the notion that men and women exhibit distinct responses to pain. Previous studies conducted in Taiwan have highlighted gender differences in pain assessment, but only a limited number of studies have investigated the gender-related factors that influence pain during daily activities. The objective of this study was to examine gender differences in pain assessment among inpatients in Taiwan and investigate whether gender and surgical procedures are factors that impact the daily activities of pain. Method In this study, a prospective and structured questionnaire survey method was utilized, employing intentional sampling to gather data from inpatients admitted to a medical center in central Taiwan. The research period covered in this study is from October 1, 2019, to June 30, 2020. In this study, participants who were hospitalized within 48 hours were requested to self-assess their pain using the Numeric Rating Scale (NRS) and indicate the impact of pain on their activities. The data were analyzed to explore the potential influence of gender and surgical procedures on daily activities affected by pain. Result A total of 722 cases were included in the study, with the mean age of the subjects is 54.38 years old (SD=16.3), and the range varied from 18 to 93 years old. Among the subjects, 48.23% (n=348) were male, and 62.3% (n=450) of them had received more than 12 years of education., and 56.9% (n=411) underwent surgery. The results indicated that regardless of whether the participants underwent surgery or not, females experienced higher perceived severe pain intensity than males (t=2.248, P < .05). However, in surgical patients, there was no significant difference in gender (t=1.75, P > .05). Regarding the impact of pain on daily activities when pain intensity reached 7 , male subjects experienced a 5-point effect on their daily activities (AUC=0.84, 95% CI 0.79-0.89, P <0.01), while female subjects experienced a 7-point effect (AUC=0.88, 95% CI 0.80-0.87, P <0.01). Discussion Some studies suggest that women experience painful stimuli as more intense than men, this difference has been observed in various types of experimental pain, including mechanical and thermal stimuli. Our study reached the same conclusion, female patients exhibited greater intensity of pain. According to the research findings, The research findings highlight the significant impact of gender on individuals' response to intense pain (NRS>7) during their daily activities, with men showing a higher pain tolerance. The higher pain tolerance often observed in men may be attributed to societal conditioning, which encourages them to conceal outward expressions of pain. Further research in this area could help provide a more comprehensive understanding of the topic in Taiwan.

Keywords: pain assessment, gender, surgery, activities of daily living

Procedia PDF Downloads 69