Search results for: conservative firms
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1113

Search results for: conservative firms

393 A Surgical Correction and Innovative Splint for Swan Neck Deformity in Hypermobility Syndrome

Authors: Deepak Ganjiwale, Karthik Vishwanathan

Abstract:

Objective: Splinting is a great domain of occupational therapy profession.Making a splint for the patient would depend upon the need or requirement of the problems and deformities. Swan neck deformity is not very common in finger it may occur after any disease. Conservative treatment of the swan neck deformity is available by using different static splints only. There are very few reports of surgical correction of swan-neck deformity in benign hypermobility syndrome. Method: This case report describes the result of surgical intervention and hand splint in a twenty year old lady with past history of cardiovascular stroke with no residual neurological deficit. She presented with correctable swan neck deformity and failed to improve with static ring splints to correct the deformity. She was noted to have hyperlaxity (EhlerDanlos type) as per modified Beighton’s score of 5/9. She underwent volar plate plication of the proximal interphalangeal joint of the left ring finger along with hemitenodesis of ulnar slip of flexor digitorum superficialis (FDS) tendon whereby, the ulnar slip of FDS was passed through a small surgically created rent in A2 pulley and sutured back to itself. Result: Postoperatively, the patient was referred to occupational therapy for splinting with the instruction that the splint would work some time for as static and some time as dynamic for positional and correction of the finger. Conclusion: After occupational therapy intervention and splinting, the patient had a full correction of the swan-neck deformity with near full flexion of the operated finger and is able to work independently.

Keywords: swan neck, finger, deformity, splint, hypermobility

Procedia PDF Downloads 238
392 Factors for Success in Eco-Industrial Town Development in Thailand

Authors: Jirarat Teeravaraprug, Tarathorn Podcharathitikull

Abstract:

Nowadays, Ministry of Industry has given an attention to develop Eco-industrial towns in Thailand. Eco-industrial towns are a way of demonstrating the application of industrial ecology and are subjects of increased interest as government, business and society. This concept of Eco-industrial town is quite new in Thailand. It is used as a way of achieving more sustainable industrial development. However, many firms or organizations have misunderstood the concept and treated with suspicion. The planning and development of Eco-industrial towns is a significant challenge for the developers and public agencies. This research then gives an attempt to determine current problems of being Eco-Industrial towns and determine success factors for developing Eco-Industrial towns in Thailand. The research starts with giving knowledge about Eco-industrial towns to stakeholders and conducting public hearing in order to acquire the problems of being Eco-industrial towns. Then, factors effecting the development of Eco-Industrial town are collected. The obtained factors are analyzed by using the concept of IOC. Then, the remained factors are categorized and structured based on the concept of AHP. A questionnaire is constructed and distributed to the experts who are involved in the Eco-industrial town project. The result shows that the most significant success criterion is management teams of industrial parks or groups and the second most significant goes to governmental policies.

Keywords: AHP, Eco-Industrial town, success factors, Thailand

Procedia PDF Downloads 272
391 Awareness and Recognition: A Legitimate-Geographic Model for Analyzing the Determinants of Corporate Perceptions of Climate Change Risk

Authors: Seyedmohammad Mousavian, Hanlu Fan, Quingliang Tang

Abstract:

Climate change is emerging as a severe threat to our society, so businesses are expected to take actions to mitigate carbon emissions. However, the actions to be taken depend on managers’ perceptions of climate change risks. Yet, there is scant research on this issue, and understanding of the determinants of corporate perceptions of climate change is extremely limited. The purpose of this study is to close this gap by examining the relationship between perceptions of climate risk and firm-level and country-level factors. In this study, climate change risk captures physical, regulatory, and other risks, and we use data from European companies that participated in CDP from 2010 to 2017. This study reveals those perceptions of climate change risk are significantly positively associated with the environmental, social, and governance score, firm size, and membership in a carbon-intensive sector. In addition, we find that managers in firms operating in a geographic area that is sensitive to the consequences of global warming are more likely to perceive and formally recognize carbon-related risks in their CDP reports.

Keywords: carbon actions, CDP, climate change risk, risk perception

Procedia PDF Downloads 267
390 Maryland Restoration of Anterior Tooth Loss as a Minimal Invasive Dentistry: An Alternative Treatment

Authors: B. Oral, C. Bal, M. S. Kar, A. Akgürbüz

Abstract:

Loss of maxillary central incisors occurs in many patients, and the treatment of young adults with this problem is a challenge for both prosthodontists and orthodontists. Common treatment alternatives are distalization of adjacent teeth and fabrication of a conventional 3-unit fixed partial denture, a single implant supported crown restoration or a resin-bonded fixed partial denture. This case report describes the indication of a resin-bonded fixed partial denture, preparation of the abutment teeth and the prosthetic procedures. The technique described here represents a conservative, esthetically pleasing and rapid solution for the missing maxillary central incisor when implant placement and/or guided bone regeneration techniques are not feasible because of financial, social or time restrictions. In this case a 16 year-old female patient who lost her maxillary left central incisor six years ago in a bicycle accident applied to our clinic with a major complaint of her unaesthetic appearance associated with the loss of her maxillary left central incisor. Although there was an indication for orthodontic treatment because of the limited space at the traumatized area, the patient did not accept to receive any orthodontic procedure. That is why an implant supported restoration could not be an option for the narrow area. Therefore maryland bridge as a minimal invasive dental therapy was preferred as a retention appliance so the patient's aesthetic appearance was restored.

Keywords: Maryland bridge, single tooth restoration, aesthetics, maxillary central incisors

Procedia PDF Downloads 341
389 Doing Cause-and-Effect Analysis Using an Innovative Chat-Based Focus Group Method

Authors: Timothy Whitehill

Abstract:

This paper presents an innovative chat-based focus group method for collecting qualitative data to construct a cause-and-effect analysis in business research. This method was developed in response to the research and data collection challenges faced by the Covid-19 outbreak in the United Kingdom during 2020-21. This paper discusses the methodological approaches and builds a contemporary argument for its effectiveness in exploring cause-and-effect relationships in the context of focus group research, systems thinking and problem structuring methods. The pilot for this method was conducted between October 2020 and March 2021 and collected more than 7,000 words of chat-based data which was used to construct a consensus drawn cause-and-effect analysis. This method was developed in support of an ongoing Doctorate in Business Administration (DBA) thesis, which is using Design Science Research methodology to operationalize organisational resilience in UK construction sector firms.

Keywords: cause-and-effect analysis, focus group research, problem structuring methods, qualitative research, systems thinking

Procedia PDF Downloads 205
388 Knowledge Management and Motivation Management: Important Constituents of Firm Performance

Authors: Yassir Mahmood, Nadia Ehsan

Abstract:

In current research stream, empirical work regarding knowledge and motivation management along their dimensions is sparse. This study partially filled this void by investigating the influence of knowledge management (tacit and explicit) and motivation management (intrinsic and extrinsic) on firm performance with the mediating effects of innovative performance. Based on the quantitative research method, data were collected through questionnaire from 284 employees working in 18 different firms across the citrus industry located in Sargodha region (Pakistan). The proposed relationships were tested through regression analysis while mediation relations were analyzed through Barron and Kenny (1986) technique. The results suggested that knowledge management (KM) and motivation management (MM) have significant positive impacts on innovative performance (IP). In addition, the role of IP as full mediator between KM and firm performance (FP) is confirmed. Also, IP proved to be a partial mediator between MM and FP. From the managerial perspective, the findings of the study are vital as some of the important constituents of FP have been highlighted. The study produced important underpinnings for managers. In last, implications for policymakers along with future research directions are discussed.

Keywords: innovative performance, firm performance, knowledge management, motivation management, Sargodha

Procedia PDF Downloads 140
387 Moderating and Mediating Effects of Business Model Innovation Barriers during Crises: A Structural Equation Model Tested on German Chemical Start-Ups

Authors: Sarah Mueller-Saegebrecht, André Brendler

Abstract:

Business model innovation (BMI) as an intentional change of an existing business model (BM) or the design of a new BM is essential to a firm's development in dynamic markets. The relevance of BMI is also evident in the ongoing COVID-19 pandemic, in which start-ups, in particular, are affected by limited access to resources. However, first studies also show that they react faster to the pandemic than established firms. A strategy to successfully handle such threatening dynamic changes represents BMI. Entrepreneurship literature shows how and when firms should utilize BMI in times of crisis and which barriers one can expect during the BMI process. Nevertheless, research merging BMI barriers and crises is still underexplored. Specifically, further knowledge about antecedents and the effect of moderators on the BMI process is necessary for advancing BMI research. The addressed research gap of this study is two-folded: First, foundations to the subject on how different crises impact BM change intention exist, yet their analysis lacks the inclusion of barriers. Especially, entrepreneurship literature lacks knowledge about the individual perception of BMI barriers, which is essential to predict managerial reactions. Moreover, internal BMI barriers have been the focal point of current research, while external BMI barriers remain virtually understudied. Second, to date, BMI research is based on qualitative methodologies. Thus, a lack of quantitative work can specify and confirm these qualitative findings. By focusing on the crisis context, this study contributes to BMI literature by offering a first quantitative attempt to embed BMI barriers into a structural equation model. It measures managers' perception of BMI development and implementation barriers in the BMI process, asking the following research question: How does a manager's perception of BMI barriers influence BMI development and implementation in times of crisis? Two distinct research streams in economic literature explain how individuals react when perceiving a threat. "Prospect Theory" claims that managers demonstrate risk-seeking tendencies when facing a potential loss, and opposing "Threat-Rigidity Theory" suggests that managers demonstrate risk-averse behavior when facing a potential loss. This study quantitively tests which theory can best predict managers' BM reaction to a perceived crisis. Out of three in-depth interviews in the German chemical industry, 60 past BMIs were identified. The participating start-up managers gave insights into their start-up's strategic and operational functioning. After, each interviewee described crises that had already affected their BM. The participants explained how they conducted BMI to overcome these crises, which development and implementation barriers they faced, and how severe they perceived them, assessed on a 5-point Likert scale. In contrast to current research, results reveal that a higher perceived threat level of a crisis harms BM experimentation. Managers seem to conduct less BMI in times of crisis, whereby BMI development barriers dampen this relation. The structural equation model unveils a mediating role of BMI implementation barriers on the link between the intention to change a BM and the concrete BMI implementation. In conclusion, this study confirms the threat-rigidity theory.

Keywords: barrier perception, business model innovation, business model innovation barriers, crises, prospect theory, start-ups, structural equation model, threat-rigidity theory

Procedia PDF Downloads 79
386 Improving Cost and Time Control of Construction Projects Management Practices in Nigeria

Authors: Mustapha Yakubu, Ahmed Usman, Hashim Ambursa

Abstract:

This paper presents the findings of a research which sought to investigate techniques used to improve cost and time control of construction projects management practice in Nigeria. However, there is limited research on issues surrounding the practical usage of these techniques. Data were collected through a questionnaire distributed to construction experts through a survey conducted on the 100 construction organisations and 50 construction consultancy firms in the Nigeria aimed at identifying common project cost and time control practices and factors inhibiting effective project control in practice. The study reveals that despite the vast application of control techniques a high proportion of respondents still experienced cost and time overruns on a significant proportion of their projects. Analysis of the survey results concluded that more effort should be geared at the management of the identified top project control inhibiting factors. This paper has outlined some measures for mitigating these inhibiting factors so that the outcome of project time and cost control can be improved in practice.

Keywords: construction project, cost control, Nigeria, time control

Procedia PDF Downloads 289
385 Investigating the Application of Social Sustainability: A Case Study in the Egyptian Retailing Sector

Authors: Lobna Hafez, Eman Elakkad

Abstract:

Sustainability is no longer a choice for firms. To achieve sustainable supply chain, all three dimensions of sustainability should be considered. Unlike the economic and environmental aspects, social sustainability has been rarely given attention. The problem surrounding social sustainability and employees’ welfare in Egypt is complex and remains unsolved. The aim of this study is to qualitatively assess the current level of application of social sustainability in the retailing sector in Egypt through using the social sustainability indicators identified in the literature. The purpose of this investigation is to gain knowledge about the complexity of the system involved. A case study is conducted on one of the largest retailers in Egypt. Data were collected through semi-structured interviews with managers and employees to determine the level of application and identify the major obstacles affecting the social sustainability in the retailing context. The work developed gives insights about the details and complexities of the application of social sustainability in developing countries, from the retailing perspective. The outcomes of this study will help managers to understand the enablers of social sustainability and will direct them to methods of sound implementation.

Keywords: developing countries, Egyptian retailing sector, sustainability, social sustainability

Procedia PDF Downloads 124
384 ‘Undressed Star’, Sexual Scenes and Discourses in Mass Media: Exploring 1980s Taiwan Female Film Stars’ Onscreen Erotic Acting

Authors: Xinchen Zhu

Abstract:

In the history of Chinese-language film, female stars’ acting is connected with issues of national ideology, consumerism, and sexual politics. In the 1980s, Taiwan entered a period of ‘soft authoritarianism’ in which the economy prospered politics became more democratic, and mass culture became more diverse. Film censorship was more flexible and sexual scenes were increasingly shown on screen. Female stars’ bodies were eroticized and commercialized through sexual and nude scenes and, by challenging conservative film censorship and social taboos, became the focus of mass media. This article will explore how discourses in mass media constructed the erotic images of female stars and, conversely, impacted film censorship, filmmakers and film actresses in 1980s’ Taiwan. This article will regard the eroticized female film stars’ acting as a ‘field’ of internal interaction and continuous reproduction, where the ideology of male dominance and voices of female film stars conflict with each other. Based on textual analysis of female stars’ sexual acting and the debate in mass media, the argument is that the eroticized female bodies were gazed upon on and off the screen. In the discourses of mass media, the artistry of actresses’ erotic acting was not only ignored, devalued and delegitimized, these stars were also labelled as ‘undressed star’ or ‘nude star’ and construed as victims of the film industry. However, the female stars were able to speak through mass media platforms, emphasizing their efforts in erotic acting and highlighting modern female subjectivity.

Keywords: sexual scenes, Taiwan female stars, erotic acting, discourses in mass media, female subjectivity

Procedia PDF Downloads 167
383 The Impact of Covid-19 Pandemic on Acute Urology Admissions in a Busy District General Hospital in the UK

Authors: D. Bheenick, M. Young, M.Elmussareh, A.Ali

Abstract:

Objective: Coronavirus disease 2019 (COVID-19) has had unprecedented effects on the healthcare system in the UK. The pandemic has impacted every service within secondary care, including urology. Our objective is to determine how COVID-19 has influenced acute urology admissions in a busy district general hospital in the UK. Patient and methods: Retrospective data of patients presenting acutely to the urology department was collected between 13th January to 22nd March 2020 (pre-lockdown period) and 23rd March to 31st May 2020 (lockdown period). The nature of referrals, types of admission encountered, and management required in accordance with the new set of protocols established during the lockdown period were analysed and compared to the same data prior to UK lockdown. Results: 1092 patients were included in the study. An overall reduction of 32.5% was seen in the total number of admissions. A marked decrease was seen in non-urological pathology as compared to other categories. Urolithiasis showed the highest proportional increase. Treatment varied proportionately to the diagnosis, with conservative management accounting for the most likely treatment during lockdown. However, the proportion of patients requiring interventions during the lockdown period increased overall. No comparative differences were observed during the two periods in terms of source of referral, length of stay and patient age. Conclusion: The admission rate showed a decrease, with no significant difference in the nature and timing of presentation. Our department was able to continue providing effective management to patients presenting acutely during the COVID-19 outbreak.

Keywords: COVID-19, lockdown, admissions, urology

Procedia PDF Downloads 149
382 Downstream Supply Chain Collaboration: The Cornerstone of the Global Supply Chain

Authors: Fatiha Naaoui-Outini

Abstract:

Purpose – The purpose of this paper is to shed light on how a Downstream Supply Chain facilitated the Customer Service Performance (BTB) by more collaborative practices between the different stakeholders in the chain. Methodology/approach – The paper developed a theoretical framework and conducted a qualitative exploratory study approach based on six semi-structured interviews with two international groups in the distribution sector with the aim of understanding and analyzing how companies have changed their supply chains to ensure optimal customer service. Findings/Implications – The study contributes to the Global Supply Chain Management and Collaboration literature by integrating the role of the downstream supply chain into research that may actually influence customer service performance on BTB. Our findings also provide firms with some guidelines on building successful downstream supply chain collaboration and a significant influence on customer service performance in BTB. Because of the exploratory nature of the study approach, the research results are limited to the data collected, and these preliminary findings require further confirmation.

Keywords: customer service performance (B2B), global supply chain, downstream supply collaboration, qualitative case study

Procedia PDF Downloads 129
381 The Adoption of Process Management for Accounting Information Systems in Thailand

Authors: Manirath Wongsim

Abstract:

Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimization of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.

Keywords: information quality, information quality dimensions, accounting information systems, accounting information system adoption

Procedia PDF Downloads 451
380 Prevalence of Knee Pain and Risk Factors and Its Impact on Functional Impairment among Saudi Adolescents

Authors: Ali H.Alyami, Hussam Darraj, Faisal Hakami, Mohammed Awaf, Sulaiman Hamdi, Nawaf Bakri, Abdulaziz Saber, Khalid Hakami, Almuhanad Alyami, Mohammed khashab

Abstract:

Introduction: Adolescents frequently self-report pain, according to epidemiological research. The knee is one of the sites where the pain is most common. One of the main factors contributing to the number of years people spend disabled and having substantial personal, societal, and economic burdens globally are musculoskeletal disorders. Adolescents may have knee pain due to an abrupt, traumatic injury or an insidious, slowly building onset that neither the adolescent nor the parent is aware of. Objectives: The present study’s authors aimed to estimate the prevalence of knee pain in Saudi adolescents. Methods: This cross-sectional survey, carried out from June to November 2022, included 676 adolescents ages 10 to 18. Data are presented as frequencies and percentages for categorical variables. Analysis of variance (ANOVA) was used to compare means between groups, while the chi-square test was used for the comparison of categorical variables. Statistical significance was set at P< 0.05.Result: Adolescents were invited to take part in the study. 57.5% were girls, and 42.5% were males,68.8% were 676 aged between 15 and 18. The prevalence of knee pain was considerably high among females (26%), while it was 19.2% among males. Moreover, age was a significant predictor for knee pain; also BMI was significant for knee pain. Conclusion: Our study noted a high rate of knee pain among adolescents, so we need to raise awareness about risk factors. Adolescent knee pain can be prevented with conservative methods and some minor lifestyle/activity modifications.

Keywords: knee pain, prevalence of knee pain, exercise training, physical activity

Procedia PDF Downloads 88
379 Simplified Stress Gradient Method for Stress-Intensity Factor Determination

Authors: Jeries J. Abou-Hanna

Abstract:

Several techniques exist for determining stress-intensity factors in linear elastic fracture mechanics analysis. These techniques are based on analytical, numerical, and empirical approaches that have been well documented in literature and engineering handbooks. However, not all techniques share the same merit. In addition to overly-conservative results, the numerical methods that require extensive computational effort, and those requiring copious user parameters hinder practicing engineers from efficiently evaluating stress-intensity factors. This paper investigates the prospects of reducing the complexity and required variables to determine stress-intensity factors through the utilization of the stress gradient and a weighting function. The heart of this work resides in the understanding that fracture emanating from stress concentration locations cannot be explained by a single maximum stress value approach, but requires use of a critical volume in which the crack exists. In order to understand the effectiveness of this technique, this study investigated components of different notch geometry and varying levels of stress gradients. Two forms of weighting functions were employed to determine stress-intensity factors and results were compared to analytical exact methods. The results indicated that the “exponential” weighting function was superior to the “absolute” weighting function. An error band +/- 10% was met for cases ranging from a steep stress gradient in a sharp v-notch to the less severe stress transitions of a large circular notch. The incorporation of the proposed method has shown to be a worthwhile consideration.

Keywords: fracture mechanics, finite element method, stress intensity factor, stress gradient

Procedia PDF Downloads 121
378 A Finite Element/Finite Volume Method for Dam-Break Flows over Deformable Beds

Authors: Alia Alghosoun, Ashraf Osman, Mohammed Seaid

Abstract:

A coupled two-layer finite volume/finite element method was proposed for solving dam-break flow problem over deformable beds. The governing equations consist of the well-balanced two-layer shallow water equations for the water flow and a linear elastic model for the bed deformations. Deformations in the topography can be caused by a brutal localized force or simply by a class of sliding displacements on the bathymetry. This deformation in the bed is a source of perturbations, on the water surface generating water waves which propagate with different amplitudes and frequencies. Coupling conditions at the interface are also investigated in the current study and two mesh procedure is proposed for the transfer of information through the interface. In the present work a new procedure is implemented at the soil-water interface using the finite element and two-layer finite volume meshes with a conservative distribution of the forces at their intersections. The finite element method employs quadratic elements in an unstructured triangular mesh and the finite volume method uses the Rusanove to reconstruct the numerical fluxes. The numerical coupled method is highly efficient, accurate, well balanced, and it can handle complex geometries as well as rapidly varying flows. Numerical results are presented for several test examples of dam-break flows over deformable beds. Mesh convergence study is performed for both methods, the overall model provides new insight into the problems at minimal computational cost.

Keywords: dam-break flows, deformable beds, finite element method, finite volume method, hybrid techniques, linear elasticity, shallow water equations

Procedia PDF Downloads 159
377 Planning and Management Options for Pastoral Resource: Case of Mecheria Region, Algeria

Authors: Driss Haddouche

Abstract:

Pastoral crisis in Algeria has its origins in rangeland degradation which are the main factor in any activity in the steppe zones. Indeed, faced with the increasing human and animal population on a living space smaller and smaller, there is an overuse of what remains of the steppe range lands, consequently the not sustainability of biomass production. Knowing the amount of biomass available, the practice of grazing options, taking into account the use of "Use Factor" factor remains an essential method for managing pastoral resources. This factor has three options: at 40% Conservative pasture; at 60 % the beginning of overgrazing; at 80% destructive grazing. Accessibility on the pasture is based on our field observations of a type any flock along a grazing cycle. The main purpose of these observations is to highlight the speed of herd grazing situation. Several individuals from the herd were timed to arrive at an average duration of about 5 seconds to move between two tufts of grass, separated by a distance of one meter. This gives a rate of 5 s/m (0.72 km/h) flat. This speed varies depending on the angle of the slope. Knowing the speed and slope of each pixel of the study area, given by the digital elevation model of Spot Image (MNE) and whose pitch is 15 meters, a map of pasture according to the distances is generated. Knowing the stocking and biomass available, the examination of the common Mécheria at regular distances (8.64 km or 12 hours of grazing, 17.28 km or 24 hours of grazing and 25.92 Km or 36 hours of grazing), offers three different options (conservation grazing resource: utilization at 40%; overgrazing statements for use at 60% and grazing destructive for use by more than 80%) for each distance traveled by sheep from the starting point is the town of Mécheria.

Keywords: pastoral crisis, biomass, animal charge, use factor, Algeria

Procedia PDF Downloads 507
376 An Exploratory Study Regarding the Effects of Auditor Switch, Auditee’s Industry, and Auditee’s Location on Audit Fees in Australia

Authors: Ashkan Mirzay Fashami

Abstract:

This study examines the effects of auditor switch, auditee’s industry, and auditee’s location on audit fees in Australia. It uses fee data of Australian Securities Exchange 500 companies, considering all industry classifications throughout the country from 2006 until 2016. Main findings show that auditor switch does not affect audit fees. However, auditee’s industry affects audit fees. This effect occurs in information technology, financials, energy, and materials sectors among the top 500 companies. Financials, energy, and materials sectors face a fee rise, whereas information technology has a fee cut. The extent of fee changes is different among various industries, wherein the financial sector has the highest increase. Further, auditee’s location affects audit fees. Top 500 companies in Hobart, Perth, and Brisbane face a fee reduction, wherein the highest cut is in Hobart. Further analysis suggests that the Australian audit market is being increasingly concentrated in the hands of the Big Four audit firms.

Keywords: audit, auditor switch, Australia, fee, low-balling

Procedia PDF Downloads 125
375 No Space for Subculture, No Space for Disruption: Taming Creativity in Urban Development Projects

Authors: Nadine Osbild

Abstract:

Recent urban development projects often try to cater to both high-tech innovation/start-up culture and local culture/sustainable living. In the process, the so-called “creative class” (Florida 2002) has become a focal point for innovative answers to increasing urban pressures. Our paper explores local subculture and art scenes as a place where current innovation policies and alternative approaches to urban future-making collide. We explore the (re-)making of prevalent understanding of creativity in the context of Munich – an economically successful and over-saturated city with a relatively conservative approach to innovation and disruption and no apparent need for the “creative class” remedy. In particular, we investigate the opportunities and manifestations of subculture in three urban development projects that are envisioned as collaborations between innovators and (sub)culturally oriented creativity. Following a co-production STS approach, we observe that these development projects serve as sites where understandings of innovation and creativity are configured and stabilized in keeping with broader socio-political and economic rationalities. What is more, the projects materialize a de-facto split between the two understandings of a “creative scene,” whereby alternative and potentially disruptive forms of creativity become sidelined or even prevented in Munich’s imagination of urban development in the name of innovation and economic growth. Thus taming the unruliness of creativity, Munich also manages to tame the disruptive threats of innovation, ensuring that the innovation-centered modes of future-making still leave socio-economic hierarchies intact while displacing (counter-)visions rooted in the subculture.

Keywords: creative districts, science and technology studies, public engagement, innovation studies

Procedia PDF Downloads 81
374 Frenotomy for Tongue Tie: The Unlikely Benefit of Massage

Authors: Kailas Bhandarkar, Talib Dar, Laura Karia, Manasvi Upadhyaya

Abstract:

Introduction: Frenotomy for tongue tie is commonly performed in breastfed infants who experience difficulty in latching after failed conservative management for tongue tie. However, there is no consensus for the routine use of massage following frenotomy. Our aim was to assess the efficacy of massage in preventing recurrence following frenotomy. Methods: The tongue tie service in our tertiary referral hospital consists of 5 consultants and a breastfeeding (BF) midwife. 3 consultants routinely advice massage post procedure. Babies are assessed by the midwife after the procedure and a follow-up consultation after a week. After due ethical approval, data were collected by two staff members who were independent of TT service on a standardized questionnaire to avoid bias. Fischer exact test was employed (p < 0.05 considered significant). Results: Six hundred and thirty-two babies attended the clinic from January 2018 to December 2018. Thirty-three of these were excluded as the procedure was not needed. Parents were contacted at a median of six months post-procedure (range 2-10 months). 282/599 were advised massage. 92/282 could be contacted. 40/ 92 adhered to massage regimen. None of these had a recurrence. 52/92 (54%), although advised, did not perform massage. Reasons cited for lack of adherence to massage included difficulty in performing massaging and conflicting advice given by other health care professionals involved in patient care like paediatricians and group practice and lack of information on the internet). Overall, 4/599 (0.66%) had recurrences, and this difference was not statistically significant. Conclusion: In our experience, the rate of recurrence after frenotomy is low enough for us to conclude that there is no significant benefit of massage after frenotomy for tongue tie. We could also conclude that among parents who were advised massage more than half failed to adhere to the advice.

Keywords: tongue tie, frenotomy, massage, recurrence

Procedia PDF Downloads 116
373 A Corpus-Based Study of Subtitling Religious Words into Arabic

Authors: Yousef Sahari, Eisa Asiri

Abstract:

Hollywood films are produced in an open and liberal context, and when subtitling for a more conservative and closed society such as an Arabic society, religious words can pose a thorny challenge for subtitlers. Using a corpus of 90 Hollywood films released between 2000 and 2018 and applying insights from Descriptive Translation Studies (Toury, 1995, 2012) and the dichotomy of domestication and foreignization, this paper investigates three main research questions: (1) What are the dominant religious terms and functions in the English subtitles? (2) What are the dominant translation strategies used in the translation of religious words? (3) Do these strategies tend to be SL-oriented or TL-oriented (domesticating or foreignising)? To answer the research questions above, a quantitative and qualitative analysis of the corpus is conducted, in which the researcher adopts a self-designed, parallel, aligned corpus of ninety films and their Arabic subtitles. A quantitative analysis is performed to compare the frequencies and distribution of religious words, their functions, and the translation strategies employed by the subtitlers of ninety films, with the aim of identifying similarities or differences in addition to identifying the impact of functions of religious terms on the use of subtitling strategies. Based on the quantitative analysis, a qualitative analysis is performed to identify any translational patterns in Arabic translations of religious words and the possible reasons for subtitlers’ choices. The results show that the function of religious words has a strong influence on the choice of subtitling strategies. Also, it is found that foreignization strategies are applied in about two-thirds of the total occurrences of religious words.

Keywords: religious terms, subtitling, audiovisual translation, modern standard arabic, subtitling strategies, english-arabic subtitling

Procedia PDF Downloads 136
372 Radiation Protection Assessment of the Emission of a d-t Neutron Generator: Simulations with MCNP Code and Experimental Measurements in Different Operating Conditions

Authors: G. M. Contessa, L. Lepore, G. Gandolfo, C. Poggi, N. Cherubini, R. Remetti, S. Sandri

Abstract:

Practical guidelines are provided in this work for the safe use of a portable d-t Thermo Scientific MP-320 neutron generator producing pulsed 14.1 MeV neutron beams. The neutron generator’s emission was tested experimentally and reproduced by MCNPX Monte Carlo code. Simulations were particularly accurate, even generator’s internal components were reproduced on the basis of ad-hoc collected X-ray radiographic images. Measurement campaigns were conducted under different standard experimental conditions using an LB 6411 neutron detector properly calibrated at three different energies, and comparing simulated and experimental data. In order to estimate the dose to the operator vs. the operating conditions and the energy spectrum, the most appropriate value of the conversion factor between neutron fluence and ambient dose equivalent has been identified, taking into account both direct and scattered components. The results of the simulations show that, in real situations, when there is no information about the neutron spectrum at the point where the dose has to be evaluated, it is possible - and in any case conservative - to convert the measured value of the count rate by means of the conversion factor corresponding to 14 MeV energy. This outcome has a general value when using this type of generator, enabling a more accurate design of experimental activities in different setups. The increasingly widespread use of this type of device for industrial and medical applications makes the results of this work of interest in different situations, especially as a support for the definition of appropriate radiation protection procedures and, in general, for risk analysis.

Keywords: instrumentation and monitoring, management of radiological safety, measurement of individual dose, radiation protection of workers

Procedia PDF Downloads 116
371 The Value of Audit in Managing Supplier’s Process Improvement

Authors: Mohammad E. Nikoofal, Mehmet Gumus

Abstract:

Besides the many benefits of outsourcing, firms are still concerned about the lack of critical information regarding both the risk levels and actions of their suppliers that are just a few links away. In this paper, we study the effectiveness of audit for the manufacturer in managing her supplier’s process improvement effort when the supplier is privately informed about his disruption risk and actions. By comparing the agency costs associated with the optimal menu of contracts with and without audit, we completely characterize the value of audit for all the cases from the perspectives of both manufacturer, and supplier as well as total supply chain. First, the analysis of value of audit from the manufacturer’s perspective shows that she can strictly benefit from auditing her supplier’s actions. To the best of our knowledge, this result has not been documented before in the principal-agent literature under a standard setting where the agent is assumed to be risk-neutral and not protected by limited liability constraints. Second, we find that not only the manufacturer but also the supplier can strictly benefit from audit. Third, the audit enables the manufacturer to customize her contract offerings based on the reliability of the supplier. Finally, by analyzing the impact of problem parameters on the value of audit, we identify the conditions under which an audit would be beneficial for individual supply chain parties as well as total supply chain.

Keywords: supply disruption, adverse selection, moral hazard incentives, audit

Procedia PDF Downloads 445
370 The Effect of Tax Avoidance on Firm Value: Evidence from Amman Stock Exchange

Authors: Mohammad Abu Nassar, Mahmoud Al Khalilah, Hussein Abu Nassar

Abstract:

The purpose of this study is to examine whether corporate tax avoidance practices can impact firm value in the Jordanian context. The study employs a quantitative approach using s sample of (124) industrial and services companies listed on the Amman Stock Exchange for the period from 2010 to 2019. Multiple linear regression analysis has been applied to test the study's hypothesis. The study employs effective tax rate and book-tax difference to measure tax avoidance and Tobin's Q factor to measure firm value. The results of the study revealed that tax avoidance practices, when measured using effective tax rates, do not significantly impact firm value. When the book-tax difference is used to measure tax avoidance, the study results showed a negative impact on firm value. The result of the study has not supported the traditional view of tax avoidance as a transfer of wealth from the government to shareholders for industrial and services companies listed on the Amman Stock Exchange, indicating that Jordanian firms should not use tax avoidance strategies to enhance their value.

Keywords: tax avoidance, effective tax rate, book-tax difference, firm value, Amman stock exchange

Procedia PDF Downloads 134
369 Parametric Study for Optimal Design of Hybrid Bridge Joint

Authors: Bongsik Park, Jae Hyun Park, Jae-Yeol Cho

Abstract:

Mixed structure, which is a kind of hybrid system, is incorporating steel beam and prestressed concrete beam. Hybrid bridge adopting mixed structure have some merits. Main span length can be made longer by using steel as main span material. In case of cable-stayed bridge having asymmetric span length, negative reaction at side span can be restrained without extra restraining devices by using weight difference between main span material and side span material. However angle of refraction might happen because of rigidity difference between materials and stress concentration also might happen because of abnormal loading transmission at joint in the hybrid bridge. Therefore the joint might be a weak point of the structural system and it needs to pay attention to design of the joint. However, design codes and standards about the joint in the hybrid-bridge have not been established so the joint designs in most of construction cases have been very conservative or followed previous design without extra verification. In this study parametric study using finite element analysis for optimal design of hybrid bridge joint is conducted. Before parametric study, finite element analysis was conducted based on previous experimental data and it is verified that analysis result approximated experimental data. Based on the finite element analysis results, parametric study was conducted. The parameters were selected as those have influences on joint behavior. Based on the parametric study results, optimal design of hybrid bridge joint has been determined.

Keywords: parametric study, optimal design, hybrid bridge, finite element analysis

Procedia PDF Downloads 409
368 Exploring Disruptive Innovation Capacity Effects on Firm Performance: An Investigation in Industries 4.0

Authors: Selma R. Oliveira, E. W. Cazarini

Abstract:

Recently, studies have referenced innovation as a key factor affecting the performance of firms. Companies make use of its innovative capacities to achieve sustainable competitive advantage. In this perspective, the objective of this paper is to contribute to innovation planning policies in industry 4.0. Thus, this paper examines the disruptive innovation capacity on firm performance in Europe. This procedure was prepared according to the following phases: Phase 1: Determination of the conceptual model; and Phase 2: Verification of the conceptual model. The research was initially conducted based on the specialized literature, which extracted the data regarding the constructs/structure and content in order to build the model. The research involved the intervention of experts knowledgeable on the object studied, selected by technical-scientific criteria. The data were extracted using an assessment matrix. To reduce subjectivity in the results achieved the following methods were used complementarily and in combination: multicriteria analysis, multivariate analysis, psychometric scaling and neurofuzzy technology. The data were extracted using an assessment matrix and the results were satisfactory, validating the modeling approach.

Keywords: disruptive innovation, capacity, performance, Industry 4.0

Procedia PDF Downloads 144
367 Probabilistic Fracture Evaluation of Reactor Pressure Vessel Subjected to Pressurized Thermal Shock

Authors: Jianguo Chen, Fenggang Zang, Yu Yang, Liangang Zheng

Abstract:

Reactor Pressure Vessel (RPV) is an important security barrier in nuclear power plant. Crack like defects may be produced on RPV during the whole operation lifetime due to the harsh operation condition and irradiation embrittlement. During the severe loss of coolant accident, thermal shock happened as the injection of emergency cooling water into RPV, which results in re-pressurization of the vessel and very high tension stress on the vessel wall, this event called Pressurized Thermal Shock (PTS). Crack on the vessel wall may propagate even penetrate the vessel, so the safety of the RPV would undergo great challenge. Many assumptions in structure integrity evaluation make the result of deterministic fracture mechanics very conservative, which affect the operation lifetime of the plant. Actually, many parameters in the evaluation process, such as fracture toughness and nil-ductility transition temperature, have statistical distribution characteristics. So it is necessary to assess the structural integrity of RPV subjected to PTS event by means of Probabilistic Fracture Mechanics (PFM). Structure integrity evaluation methods of RPV subjected to PTS event are summarized firstly, then evaluation method based on probabilistic fracture mechanics are presented by considering the probabilistic characteristics of material and structure parameters. A comprehensive analysis example is carried out at last. The results show that the probability of crack penetrates through wall increases gradually with the growth of fast neutron irradiation flux. The results give advice for reactor life extension.

Keywords: fracture toughness, integrity evaluation, pressurized thermal shock, probabilistic fracture mechanics, reactor pressure vessel

Procedia PDF Downloads 232
366 Human Resources and Business Result: An Empirical Approach Based on RBV Theory

Authors: Xhevrie Mamaqi

Abstract:

Organization capacity learning is a process referring to the sum total of individual and collective learning through training programs, experience and experimentation, among others. Today, in-business ongoing training is one of the most important strategies for human capital development and it is crucial to sustain and improve workers’ knowledge and skills. Many organizations, firms and business are adopting a strategy of continuous learning, encouraging employees to learn new skills continually to be innovative and to try new processes and work in order to achieve a competitive advantage and superior business results. This paper uses the Resource Based View and Capacities (RBV) approach to construct a hypothetical relationships model between training and business results. The test of the model is applied on transversal data. A sample of 266 business of Spanish sector service has been selected. A Structural Equation Model (SEM) is used to estimate the relationship between ongoing training, represented by two latent dimension denominated Human and Social Capital resources and economic business results. The coefficients estimated have shown the efficient of some training aspects explaining the variation in business results.

Keywords: business results, human and social capital resources, training, RBV theory, SEM

Procedia PDF Downloads 284
365 Micro-sovereignty Dynamics: Property Management and Biopolitics

Authors: Sibo Lu, Zhongkai Qian, Haotian Zhang

Abstract:

This article examines the phenomenon of micro-sovereignty in the context of property management and its implications for biopolitics and urban governance in mainland China. It explores the transformation of urban spaces into privatized communities managed by property companies, leading to the reterritorialization of urban areas and the segmentation of urban populations. Drawing on legal frameworks, we analyze how commercial real estate development and property management have reshaped the urban landscape, placing nearly all urban residents within service areas of property management firms, thus establishing micro-sovereign entities that exercise control over residential spaces. Through a critique of property management's sovereign effects on social organization and the exploration of autonomous, democratic alternatives in community governance, this article contributes to the broader discourse on sovereignty, governance, and resistance within the urban milieu of contemporary China. It underscores the urgent need for more democratic forms of community management that can transcend the capitalist logic of property management companies and foster genuine participatory governance at the grassroots level.

Keywords: biopolitic, critical theory, political sociology, political philosophy

Procedia PDF Downloads 22
364 The Intonation of Romanian Greetings: A Sociolinguistics Approach

Authors: Anca-Diana Bibiri, Mihaela Mocanu, Adrian Turculeț

Abstract:

In a language the inventory of greetings is dynamic with frequent input and output, although this is hardly noticed by the speakers. In this register, there are a number of constant, conservative elements that survive different language models (among them, the classic formulae: bună ziua! (good afternoon!), bună seara! (good evening!), noapte bună! (good night!), la revedere! (goodbye!) and a number of items that fail to pass the test of time, according to language use at a time (ciao!, pa!, bai!). The source of innovation depends both of internal factors (contraction, conversion, combination of classic formulae of greetings), and of external ones (borrowings and calques). Their use imposes their frequencies at once, namely the elimination of the use of others. This paper presents a sociolinguistic approach of contemporary Romanian greetings, based on prosodic surveys in two research projects: AMPRom, and SoRoEs. Romanian language presents a rich inventory of questions (especially partial interrogatives questions/WH-Q) which are used as greetings, alone or, more commonly accompanying a proper greeting. The representative of the typical formulae is Ce mai faci? (How are you?), which, unlike its English counterpart How do you do?, has not become a stereotype, but retains an obvious emotional impact, while serving as a mark of sociolinguistic group. The analyzed corpus consists of structures containing greetings recorded in the main Romanian cultural (urban) centers. From the methodological point of view, the acoustic analysis of the recorded data is performed using software tools (GoldWave, Praat), identifying intonation patterns related to three sociolinguistics variables: age, sex and level of education. The intonation patterns of the analyzed statements are at the interface between partial questions and typical greetings.

Keywords: acoustic analysis, greetings, Romanian language, sociolinguistics

Procedia PDF Downloads 322