Search results for: mixed method

Authors: Muhammad Farooq Baig

Abstract:

Objective: The purpose of this study was to compare results obtained using a single fecal specimen for O&P examination, direct immunofluorescence assay (DFA), and two conventional staining methods. Design: Hundred and fifty children fecal specimens were collected and examined by each method. The O&P and the DFA were used as the reference method. Setting: The study was performed at the laboratory in the Basic Medical Science Institute JPMC Karachi. Patients or Other Participants: The fecal specimens were collected from children with a suspected Giardia lamblia infection. Main Outcome Measures: The amount of agreement and disagreement between methods.1) Presence of giardiasis in our population. 2) The sensitivity and specificity of each method. Results: There was 45(30%) positive 105 (70%) negative on DFA, 41 (27.4%) positive 109 (72.6%) negative on iodine and 34 (22.6%) positive 116(77.4%) on saline method. The sensitivity and specificity of DFA in comparision to iodine were 92.2%, 92.7% respectively. The sensitivity and specificity of DFA in comparisoin to saline method were 91.2%, 87.9% respectively. The sensitivity of iodine method and saline method in compariosn to DFA were 82.2%, 68.8% respectively. There is mark diffrence in sensitivity of DFA to conventional method. Conclusion: The study supported findings of other investigators who concluded that DFA method have the greater sensitivity. The immunologic methods were more efficient and quicker than the conventional O&P method.

Keywords: direct immunofluorescence assay (DFA), ova and parasite (O&P), Giardia lamblia, children, medical science

Procedia PDF Downloads 423

Authors: Steve Fish, Chris Lambert

Abstract:

Cumbria is a geo-political county in Northwest England within which the Lake District National Park, a UNESCO World Heritage site is located. Whilst the area has a formidable reputation for natural beauty and historic assets, the innovation ecosystem is described as ‘patchy’ for a number of reasons. The county is one of the largest in England by area and is sparsely populated. This paper describes the needs, development and delivery of an SME business-support programme funded by the European Regional Development Fund, Lancaster University and the University of Cumbria. The Cumbria Innovations Platform (CUSP) Project has been designed to respond to the nuanced needs of SMEs in this locale, whilst promoting the adoption of research and innovation. CUSP utilizes a funnel method to support rural businesses with access to university innovation intervention. CUSP has been built on a three-tier model: Communicate, Collaborate and Create. The paper describes this project in detail and presents results in terms of output indicators achieved, a beneficiary telephone survey and wider economic forecasts. From a pragmatic point-of-view, the paper provides experiences and reflections of those people who are delivering and evaluating knowledge exchange. The authors discuss some of the benefits, challenges and implications for both policy makers and practitioners. Finally, the paper aims to serve as an invitation to others who may consider adopting a similar method of university-industry collaboration in their own region.

Keywords: regional business support, rural business support, university-industry collaboration, collaborative R&D, SMEs, knowledge exchange

Procedia PDF Downloads 121

Authors: Amauri Josafat Gomez Aguilar, Jean Pierre Kenné

Abstract:

This research presents the development of a self-sustainable manufacturing system from a circular economy perspective, structured by a multi-stage serial production system consisting of a series of machines under deterioration in charge of producing a single product and a reverse remanufacturing system constituted by the same productive systems of the first scheme and different tooling, fed by-products collected at the end of their life cycle, and non-conforming elements of the first productive scheme. Since the advanced production manufacturing system is unable to satisfy the customer's quality expectations completely, we propose the development of a mixed integer linear mathematical model focused on the optimal search and assignment of quality stations and preventive maintenance operation to the machines over a time horizon, intending to segregate the correct number of non-conforming parts for reuse in the remanufacturing system and thereby minimizing production, quality, maintenance, and customer non-conformance penalties. Numerical experiments are performed to analyze the solutions found by the model under different scenarios. The results showed that the correct implementation of a closed manufacturing system and allocation of quality inspection and preventive maintenance operations generate better levels of customer satisfaction and an efficient manufacturing system.

Keywords: closed loop, mixed integer linear programming, preventive maintenance, quality inspection

Procedia PDF Downloads 86

Authors: Bry X., Trottier C., Mortier F., Cornu G., Verron T.

Abstract:

We address component-based regularization of a Multivariate Generalized Linear Model (MGLM). A set of random responses Y is assumed to depend, through a GLM, on a set X of explanatory variables, as well as on a set T of additional covariates. X is partitioned into R conceptually homogeneous blocks X1, ... , XR , viewed as explanatory themes. Variables in each Xr are assumed many and redundant. Thus, Generalised Linear Regression (GLR) demands regularization with respect to each Xr. By contrast, variables in T are assumed selected so as to demand no regularization. Regularization is performed searching each Xr for an appropriate number of orthogonal components that both contribute to model Y and capture relevant structural information in Xr. We propose a very general criterion to measure structural relevance (SR) of a component in a block, and show how to take SR into account within a Fisher-scoring-type algorithm in order to estimate the model. We show how to deal with mixed-type explanatory variables. The method, named THEME-SCGLR, is tested on simulated data.

Keywords: Component-Model, Fisher Scoring Algorithm, GLM, PLS Regression, SCGLR, SEER, THEME

Procedia PDF Downloads 396

Authors: Vine Petzer, Mirna Nel

Abstract:

An explanatory mixed method design was used to investigate accounting classroom conditions in the Further Education and Training (FET) Phase in South Africa. A descriptive survey research study with a heterogeneous group of learners and teachers was conducted in the first phase. In the qualitative phase, semi-structured individual interviews with learners and teachers, as well as observations in the accounting classroom, were employed to gain more in depth understanding of the learning conditions in the accounting classroom. The findings of the empirical research informed the development of a model for teachers in accounting, supporting them to use more effective teaching methods and create positive learning conditions for all learners to experience successful learning. A model towards creating positive Accounting classroom conditions that support successful learning was developed and recommended for education policy and decision-makers for use as a classroom intervention capacity building tool. The model identifies and delineates classroom practices that exert significant effect on learner attainment of quality education.

Keywords: accounting classroom conditions, positive education, successful learning, teaching accounting

Procedia PDF Downloads 146

Authors: C. C. Lv, Y. L. Sun, D. W. Zuo

Abstract:

Cemented carbide balls are usually implemented in industry under the environment of high speed, high temperature, corrosiveness and strong collisions. However, its application is limited due to high fabrication cost, processing efficiency and quality. A novel eccentric lapping method with two rotatable lapping plates was proposed in this paper. A mathematical model was constructed to analyze the influence of each design parameter on this lapping method. To validate this new lapping method, an orthogonal experiment was conducted with cemented carbide balls (YG6). The simulation model was verified and the optimal lapping parameters were derived. The results show that the surface roundness of the balls reaches to 0.65um from 2um in 1 hour using this lapping method. So, using this novel lapping method, it can effectively improve the machining precision and efficiency of cemented carbide balls.

Keywords: cemented carbide balls, eccentric lapping, high precision, lapping tracks, V-groove

Procedia PDF Downloads 394

Authors: Young Hee Geum

Abstract:

In this paper, we present the iterative method and determine the control parameters to converge cubically for solving nonlinear equations. In addition, we derive the asymptotic error constant.

Keywords: asymptotic error constant, iterative method, multiple root, root-finding, order of convergent

Procedia PDF Downloads 294

Authors: Hee-Jae Suh, Kyung-Su Kim, Min-Ji Kim, Yeon-Seong Jeong, Ok-Hwan Lee, Jae-Wook Shin, Hyang-Sook Chun, Chan Lee

Abstract:

Canthaxanthin is keto-carotenoid produced from beta-carotene and it has been approved to be used in many countries as a food coloring agent. Canthaxanthin has been analyzed using High Performance Liquid Chromatography (HPLC) system with various ways of pretreatment methods. Four official methods for verification of canthaxanthin at FSA (UK), AOAC (US), EFSA (EU) and MHLW (Japan) were compared to improve its analytical and the pretreatment method. The Linearity, the limit of detection (LOD), the limit of quantification (LOQ), the accuracy, the precision and the recovery ratio were determined from each method with modification in pretreatment method. All HPLC methods exhibited correlation coefficients of calibration curves for canthaxanthin as 0.9999. The analysis methods from FSA, AOAC, and MLHW showed the LOD of 0.395 ppm, 0.105 ppm, and 0.084 ppm, and the LOQ of 1.196 ppm, 0.318 ppm, 0.254 ppm, respectively. Among tested methods, HPLC method of MHLW with modification in pretreatments was finally selected for the analysis of canthaxanthin in lab, because it exhibited the resolution factor of 4.0 and the selectivity of 1.30. This analysis method showed a correlation coefficients value of 0.9999 and the lowest LOD and LOQ. Furthermore, the precision ratio was lower than 1 and the accuracy was almost 100%. The method presented the recovery ratio of 90-110% with modification in pretreatment method. The cross-validation of coefficient variation was 5 or less among tested three institutions in Korea.

Keywords: analytic method, canthaxanthin, food colorants, pretreatment method

Procedia PDF Downloads 683

Authors: Kavitha Madhu, Karthik K. Srinivasan, R. Sivanandan

Abstract:

Indian traffic can be considered as mixed and heterogeneous due to the presence of various types of vehicles that operate with weak lane discipline. Consequently, vehicles can position themselves anywhere in the traffic stream depending on availability of gaps. The choice of lateral positioning is an important component in representing and characterizing mixed traffic. The field data provides evidence that the trajectory of vehicles in Indian urban roads have significantly varying longitudinal and lateral components. Further, the notion of headway which is widely used for homogeneous traffic simulation is not well defined in conditions lacking lane discipline. From field data it is clear that following is not strict as in homogeneous and lane disciplined conditions and neighbouring vehicles ahead of a given vehicle and those adjacent to it could also influence the subject vehicles choice of position, speed and acceleration. Given these empirical features, the suitability of using headway distributions to characterize mixed traffic in Indian cities is questionable, and needs to be modified appropriately. To address these issues, this paper attempts to analyze the time gap distribution between consecutive vehicles (in a time-sense) crossing a section of roadway. More specifically, to characterize the complex interactions noted above, the influence of composition, manoeuvre types, and lateral placement characteristics on time gap distribution is quantified in this paper. The developed model is used for evaluating various performance measures such as link speed, midblock delay and intersection delay which further helps to characterise the vehicular fuel consumption and emission on urban roads of India. Identifying and analyzing exact interactions between various classes of vehicles in the traffic stream is essential for increasing the accuracy and realism of microscopic traffic flow modelling. In this regard, this study aims to develop and analyze time gap distribution models and quantify it by lead lag pair, manoeuvre type and lateral position characteristics in heterogeneous non-lane based traffic. Once the modelling scheme is developed, this can be used for estimating the vehicle kilometres travelled for the entire traffic system which helps to determine the vehicular fuel consumption and emission. The approach to this objective involves: data collection, statistical modelling and parameter estimation, simulation using calibrated time-gap distribution and its validation, empirical analysis of simulation result and associated traffic flow parameters, and application to analyze illustrative traffic policies. In particular, video graphic methods are used for data extraction from urban mid-block sections in Chennai, where the data comprises of vehicle type, vehicle position (both longitudinal and lateral), speed and time gap. Statistical tests are carried out to compare the simulated data with the actual data and the model performance is evaluated. The effect of integration of above mentioned factors in vehicle generation is studied by comparing the performance measures like density, speed, flow, capacity, area occupancy etc under various traffic conditions and policies. The implications of the quantified distributions and simulation model for estimating the PCU (Passenger Car Units), capacity and level of service of the system are also discussed.

Keywords: lateral movement, mixed traffic condition, simulation modeling, vehicle following models

Procedia PDF Downloads 342

Authors: Laila Zahran Mohammed Alsibani

Abstract:

The aim of the research is to understand the aspects of semiotics in contemporary designs by redesigning an Omani donut brand with localized cultural identity. To do so, visual identity samples of Dice brand of donuts in Oman has been selected to be a case study. This study conducted based on semiotic theory by using mixed method research tools which are: documentation analysis, interview and survey. The literature review concentrates on key areas of semiotics in visual elements used in the brand designs. Also, it spotlights on the categories of semiotics in visual design. In addition, this research explores the visual cues in brand identity. The objectives of the research are to investigate the aspects of semiotics in providing meaning to visual cues and to identify visual cues for each visual element. It is hoped that this study will have the contribution to a better understanding of the different ways of using semiotics in contemporary designs. Moreover, this research can be a review of further studies in understanding and explaining current and future design trends. Future research can also focus on how brand-related signs are perceived by consumers.

Keywords: brands, semiotics, visual arts, visual communication

Procedia PDF Downloads 160

Authors: Yukinori Fuse, Masato Kawaguchi

Abstract:

A quantitative risk assessment method was developed for fiber emissions from sprayed asbestos-containing materials (ACMs). In Japan, instead of being quantitative, these risk assessments have relied on the subjective judgment of skilled engineers, which may vary from one person to another. Therefore, this closed sampling method aims at avoiding any potential variability between assessments. This method was used to assess emissions from ACM sprayed in eleven buildings and the obtained results were compared with the subjective judgments of a skilled engineer. An approximate correlation tendency was found between both approaches. In spite of existing uncertainties, the closed sampling method is useful for public health protection. We firmly believe that this method may find application in the management and renovation decisions of buildings using friable and sprayed ACM.

Keywords: asbestos, renovation, risk assessment, maintenance

Procedia PDF Downloads 378

Authors: Radek Richtr, Petr Paus

Abstract:

The connection to the primal environment, living and growing nature is disappearing for most of the residents in urban core areas nowadays. Most of the residents perceive scattered green mass like more technical objects than sentient living organisms. The Arboretum is a type of application from the 'serious games' genre -it is a research experiment masked as a gaming environment. In used virtual and augmented reality environments, every city district is represented by central objects; Pillars created as a result of resident’s consensus. Every player can furthermore plant and grow virtual organic seeds everywhere he wants. Seeds sprout, and their form is determined by both players’ choice and nearest pillar. Every house, private rooms, and even workspace get their new living virtual avatar-connected 'residents' growing from player-planted seeds. Every room or workspace is transformed into (calming) nature scene, reflecting in some way both players and community spirit and together create a vicinity environment. The conceptual design phase of the project is crucial and allows for the identification of the fundamental problems through abstraction. The project that centers on wide community usage needs a clear and accessible interface. Simultaneously the conceptual design allows early sharing of project ideas and creating public concern. The paper discusses the current conceptual model of an Arboretum project (which is part of a whole widespread project) and its validation.

Keywords: augmented reality, conceptual design, mixed reality, social engineering

Procedia PDF Downloads 230

Authors: Joana Almeida, Kendall Reid, Jonas Bengtsson

Abstract:

Pallets are devices that are used for moving and storing freight and are nearly omnipresent in supply chains. The market is dominated by timber pallets, with plastic being a common alternative. Either option underpins the use of important resources (oil, land, timber), the emission of greenhouse gases and additional waste generation in most supply chains. This study uses a dynamic approach to the life cycle assessment (LCA) of pallets. It demonstrates that what ultimately defines the environmental burden of pallets in the supply chain is how often the length of its lifespan, which depends on the durability of the material and on how pallets are utilized. This study proposes a life cycle assessment (LCA) of pallets in supply chains supported by an algorithm that estimates pallet durability in function of material resilience and of logistics. The LCA runs from cradle-to-grave, including raw material provision, manufacture, transport and end of life. The scope is representative of timber and plastic pallets in the Australian and South-East Asia markets. The materials included in this analysis are: -tropical mixed hardwood, unsustainably harvested in SE Asia; -certified softwood, sustainably harvested; -conventional plastic, a mix of virgin and scrap plastic; -recycled plastic pallets, 100% mixed plastic scrap, which are being pioneered by Re > Pal. The logistical model purports that more complex supply chains and rougher handling subject pallets to higher stress loads. More stress shortens the lifespan of pallets in function of their composition. Timber pallets can be repaired, extending their lifespan, while plastic pallets cannot. At the factory gate, softwood pallets have the lowest carbon footprint. Re > pal follows closely due to its burden-free feedstock. Tropical mixed hardwood and plastic pallets have the highest footprints. Harvesting tropical mixed hardwood in SE Asia often leads to deforestation, leading to emissions from land use change. The higher footprint of plastic pallets is due to the production of virgin plastic. Our findings show that manufacture alone does not determine the sustainability of pallets. Even though certified softwood pallets have lower carbon footprint and their lifespan can be extended by repair, the need for re-supply of materials and disposal of waste timber offsets this advantage. It also leads to most waste being generated among all pallets. In a supply chain context, Re > Pal pallets have the lowest footprint due to lower replacement and disposal needs. In addition, Re > Pal are nearly ‘waste neutral’, because the waste that is generated throughout their life cycle is almost totally offset by the scrap uptake for production. The absolute results of this study can be confirmed by progressing the logistics model, improving data quality, expanding the range of materials and utilization practices. Still, this LCA demonstrates that considering logistics, raw materials and material durability is central for sustainable decision-making on pallet purchasing, management and disposal.

Keywords: carbon footprint, life cycle assessment, recycled plastic, waste

Procedia PDF Downloads 221

Authors: Khairil Iskandar Othman, Nadhirah Kamal, Zarina Bibi Ibrahim

Abstract:

Block methods for solving stiff systems of ordinary differential equations (ODEs) are based on backward differential formulas (BDF) with PE(CE)2 and Newton method. In this paper, we introduce Modified Newton as a new strategy to get more efficient result. The derivation of BBDF using modified block Newton method is presented. This new block method with predictor-corrector gives more accurate result when compared to the existing BBDF.

Keywords: modified Newton, stiff, BBDF, Jacobian matrix

Procedia PDF Downloads 378

Authors: Malak Alqaydhi

Abstract:

A problem in the Saudi Arabia education system is that there is a lack of curriculum- based Social, emotional learning (SEL) teaching practices with the pedagogical concept of SEL yet to be practiced in the Kingdom of Saudi Arabia (KSA). Furthermore, voices of teachers and parents have not been captured regarding the use of SEL, particularly in preschools. The importance of this research is to help determine, with the input of teachers and mothers of preschoolers, the efficacy of a culturally adapted SEL program. The purpose of this research is to determine the most appropriate SEL intervention method to appropriately apply in the cultural context of the Saudi preschool classroom setting. The study will use a mixed method exploratory sequential research design, applying qualitative and quantitative approaches including semi-structured interviews with teachers and parents of preschoolers and an experimental research approach. The research will proceed in four phases beginning with a series of interviews with Saudi preschool teachers and mothers, whose voices and perceptions will help guide the second phase of selection and adaptation of a suitable SEL preschool program. The third phase will be the implementation of the intervention by the researcher in the preschool classroom environment, which will be facilitated by the researcher’s cultural proficiency and practical experience in Saudi Arabia. The fourth and final phase will be an evaluation to assess the effectiveness of the trialled SEL among the preschool student participants. The significance of this research stems from its contribution to knowledge about SEL in culturally appropriate Saudi preschools and the opportunity to support initiatives for Saudi early childhood educators to consider implementing SEL programs. The findings from the study may be useful to inform the Saudi Ministry of Education and its curriculum designers about SEL programs, which could be beneficial to trial more widely in the Saudi preschool curriculum.

Keywords: social emotional learning, preschool children, saudi Arabia, child behavior

Procedia PDF Downloads 157

Authors: Kamel Al-Khaled

Abstract:

In this paper, numerical solutions for the nonlinear coupled Korteweg-de Vries, (abbreviated as KdV) equations are calculated by Sinc-collocation method. This approach is based on a global collocation method using Sinc basis functions. First, discretizing time derivative of the KdV equations by a classic finite difference formula, while the space derivatives are approximated by a $\theta-$weighted scheme. Sinc functions are used to solve these two equations. Soliton solutions are constructed to show the nature of the solution. The numerical results are shown to demonstrate the efficiency of the newly proposed method.

Keywords: Nonlinear coupled KdV equations, Soliton solutions, Sinc-collocation method, Sinc functions

Procedia PDF Downloads 525

Authors: Ebenezer Bayode Agboola

Abstract:

The study investigated the influence of socioeconomic factors on crime perpetuation among inmates of correctional facilities in South West Nigeria. A sample size of two hundred and forty-four inmates was drawn from Ado, Akure and Ilesha correctional facilities. The sample size consisted of both male and female inmates. Individual inmate was drawn through systematic sampling with the use of inmates’ register at the correctional facilities. The study employed a mixed design, which allowed the blend of both quantitative and qualitative methods. For the quantitative method, data was collected through the use of a questionnaire and for the qualitative method; data was collected with the aid of an in-depth interview (ID. Four research questions were raised for the study and analysed descriptively using simple frequency count and percentage. Five research hypotheses were formulated for the study and tested using Analysis of Variance (ANOVA) and Multiple Regressions. Based on the data analysis, findings revealed that there was a significant relationship between family history and perpetuation of crime among inmates. Though no significant relationship was found between employment and the perpetuation of crime, however, the rate of crime perpetuation by individuals was significantly found to be related to peer pressure. Also, the study further found that there was a significant relationship between the use of substances and perpetuation of crime. Lastly, it was found that there was a significant relationship between family history, employment, and peer pressure. The study recommended that Parents should pay adequate attention to their children, especially during the adolescent stage and that the Government should enact relevant laws that will checkmate the rising involvement of young people in cybercrime or internet fraud.

Keywords: crime, socio economic factor, inmates, correctional facilities, Southwest

Procedia PDF Downloads 88

Authors: Abhishek Jain, Kavish Kejriwal, V. Balaji Rao, Abhigna Chavda

Abstract:

Increasing environmental and social concerns are forcing companies to take a fresh view of the impact of supply chain operations on environment and society when designing a supply chain. A challenging task in today’s food industry is the distribution of high-quality food items throughout the food supply chain. Improper storage and unwanted transportation are the major hurdles in food supply chain and can be tackled by making dynamic storage facility location decisions with the distribution network. Since food supply chain in India is one of the biggest supply chains in the world, the companies should also consider environmental impact caused by the supply chain. This project proposes a multi-objective optimization model by integrating sustainability in decision-making, on distribution in a food supply chain network (SCN). A Multi-Objective Mixed-Integer Linear Programming (MOMILP) model between overall cost and environmental impact caused by the SCN is formulated for the problem. The goal of MOMILP is to determine the pareto solutions for overall cost and environmental impact caused by the supply chain. This is solved by using GAMS with CPLEX as third party solver. The outcomes of the project are pareto solutions for overall cost and environmental impact, facilities to be operated and the amount to be transferred to each warehouse during the time horizon.

Keywords: multi-objective mixed linear programming, food supply chain network, GAMS, multi-product, multi-period, environment

Procedia PDF Downloads 320

Authors: Nakache Radouane, M. Boukelloul, M. Fredj

Abstract:

Method room and pillar sizes are key factors for safe mining and their recovery in open-stop mining. This method is advantageous due to its simplicity and requirement of little information to be used. It is probably the most representative method among the total load approach methods although it also remains a safe design method. Using a finite element software (PLAXIS 3D), analyses were carried out with an elasto-plastic model and comparisons were made with methods based on the total load approach. The results were presented as the optimization for improving the ore recovery rate while maintaining a safe working environment.

Keywords: room and pillar, mining, total load approach, elasto-plastic

Procedia PDF Downloads 330

Authors: Neti Yuliana, Srisetyani, Siti Nurdjanah, Dewi Sartika, Yoan Martiansari, Putri Nabila

Abstract:

Naturally sweet potato flour usually requires a modification process to improve its inherent property for expanding its application in food system. The study was aimed to modify sweet potato flour (SPF), to increase its utilization for composite noodle production, trough fermentation of sweet potato slices before its flouring process. Fermentation were prepared with five different starters: pickle brine, Lactobacillus plantarum, Leuconostoc mesenteroides, mixed of Lactobacillus plantarum, Leuconostoc mesenteroides , and mixed of Lactobacillus plantarum, Leuconostoc mesenteroides, and Sacharomyces cerevisiae. Samples were withdrawn every 0, 24, 48, 72 and 96 hours. The fermented flours were characterized for swelling power, solubility, paste transmittance, pH, sensory properties (acidic aroma and whiteness), and the amount of broken composite noodle strips. The results indicated that there was no significant effect of different starters on fermented SPF characteristic and on the amount of broken noodle strip, while length of fermentation significantly affected. Longer fermentation, reaching 48-72 h, increased swelling power, pH, acidic aroma and whiteness of flour and reduced solubility, paste transmittance, and the amount of broken noodle strip. The results suggested that fermentation within 48-72 h period of time could provide great composite SPF for noodle.

Keywords: starters, fermented flour, sweet potato, composite noodle

Procedia PDF Downloads 389

Authors: T. Elrazaz

Abstract:

This paper examines accrual and real earnings management by publicly listed targets around mergers and acquisitions. Prior literature shows that earnings management around mergers and acquisitions can have a significant economic impact because of the associated wealth transfers among stakeholders. More importantly, acting on behalf of their shareholders or pursuing their self-interests, managers of both targets and acquirers may be equally motivated to manipulate earnings prior to an acquisition to generate higher gains for their shareholders or themselves. Building on the grounds of information asymmetry, agency conflicts, stewardship theory, and the revelation principle, this study addresses the question of whether takeover targets employ accrual and real earnings management in the periods prior to the announcement of Mergers and Acquisitions (M&A). Additionally, this study examines whether acquirers are able to detect targets’ earnings management, and in response, adjust the acquisition premium paid in order not to face the risk of overpayment. This study uses an aggregate accruals approach in estimating accrual earnings management as proxied by estimated abnormal accruals. Additionally, real earnings management is proxied for by employing widely used models in accounting and finance literature. The results of this study indicate that takeover targets manipulate their earnings using accruals in the second year with an earnings release prior to the announcement of the M&A. Moreover, in partitioning the sample of targets according to the method of payment used in the deal, the results are restricted only to targets of stock-financed deals. These results are consistent with the argument that targets of cash-only or mixed-payment deals do not have the same strong motivations to manage their earnings as their stock-financed deals counterparts do additionally supporting the findings of prior studies that the method of payment in takeovers is value relevant. The findings of this study also indicate that takeover targets manipulate earnings upwards through cutting discretionary expenses the year prior to the acquisition while they do not do so by manipulating sales or production costs. Moreover, in partitioning the sample of targets according to the method of payment used in the deal, the results are restricted only to targets of stock-financed deals, providing further robustness to the results derived under the accrual-based models. Finally, this study finds evidence suggesting that acquirers are fully aware of the accrual-based techniques employed by takeover targets and can unveil such manipulation practices. These results are robust to alternative accrual and real earnings management proxies, as well as controlling for the method of payment in the deal.

Keywords: accrual earnings management, acquisition premium, real earnings management, takeover targets

Procedia PDF Downloads 115

Authors: Yuan-Ching Lin, Sin-Yu Chen, Pei-Yu Wu

Abstract:

This study reports the improvement in the wear performance of A6061 aluminum alloy clad with mixed powders of titanium carbide (TiC), copper (Cu) and aluminum (Al) using the gas tungsten arc welding (GTAW) method. The wear performance of the A6061 clad layers was evaluated by performing pin-on-disc mode wear test. Experimental results clearly indicate an enhancement in the hardness of the clad layer by about two times that of the A6061 substrate without cladding. Wear test demonstrated a significant improvement in the wear performance of the clad layer when compared with the A6061 substrate without cladding. Moreover, the interface between the clad layer and the A6061 substrate exhibited superior metallurgical bonding. Due to this bonding, the clad layer did not spall during the wear test; as such, massive wear loss was prevented. Additionally, massive oxidized particulate debris was generated on the worn surface during the wear test; this resulted in three-body abrasive wear and reduced the wear behavior of the clad surface.

Keywords: GTAW、A6061 aluminum alloy, 、surface modification, tribological study, TiC powder cladding

Procedia PDF Downloads 463

Authors: Kamlesh Vishwakarma, Bipul Behari Saha, Sunilkumar Sing, Abhishek Mishra, Sreenivas Rao

Abstract:

A rapid, sensitive and inexpensive method has been developed for complete analysis of Clodinafop Propargyl. Clodinafop Propargyl enantiomers were separated on chiral column, Chiral Pak AS-H (250 mm. 4.6mm x 5µm) with mobile phase n-hexane: IPA (96:4) at flow rate 1.5 ml/min. The effluent was monitored by UV detector at 230 nm. Clodinafop Propagyl content and impurity quantification was done with reverse phase HPLC. The present study describes a HPLC method using simple mobile phase for the quantification of Clodinafop Propargyl and its impurities. The method was validated and found to be accurate, precise, convenient and effective. Moreover, the lower solvent consumption along with short analytical run time led to a cost effective analytical method.

Keywords: Clodinafop Propargyl, method, validation, HPLC-UV

Procedia PDF Downloads 371

Authors: Chaima Zoulikha Tabet Zatla, Nihel Dib, Sumeya Bedrane, Juan Carlos Hernandez Garrido, Redouane Bachir, Miguel Angel Cauqui, Jose Juan Calvino Gamez

Abstract:

These last year's our planet has witnessed global warming, which is a serious threat to our lives; it has many causes, such as the CO₂ excess in the atmosphere that results from our activity, for the purpose of living in a neater and better environment, working and improving an eco-responsible energy system is a must. Valorization of biomass to produce biofuels is among the most compelling routes to decrease air pollution without considerable modification in current vehicle technology. Effective transformation of lignocellulosic biomass-derived compounds into liquid fuels and value-added chemicals is an economically viable solution. Presently, very competitive technics for the conversion of lignocellulosic biomass into platform chemicals, such as furfural and Hydroxymethylfurfural (HMF), are used. Furfural (C₅H₄O₂) is a major hemi cellulosic biomass-derived platform molecule. In our work, we focus on the valorization of lignocellulosic biomass derivative furfural that is transformed into biofuel through a hydrodeoxygenation reaction in general and involving a catalytic process. In order to get to this point, we are synthesizing and characterizing a series of catalysts with different amounts of Ru (0.5%, 1% and 2%) supported on alumina-silica mixed oxides with various molar ratios (Si/Al = 2.5; 5; 7; 10; 15). These catalysts will be characterized by numerous technics such as N₂ adsorption/desorption, Pyridine adsorption (acidity measure), FTIR, X-rays diffraction, AAS, TEM and SEM.

Keywords: furfural, ruthenium, silica-alumina, biomass, biofuel

Procedia PDF Downloads 84

Authors: Vijaykumar Patel, P. Bahadur

Abstract:

Microstructural evolution of a cationic gemini surfactant 12-4-12 micelles in the presence of bile salts has been investigated using different techniques. A negative value of interaction parameter evaluated from surface tension measurements is a signature of strong synergistic interaction between oppositely charged surfactants. Both the bile salts compete with each other in inducing the micellar transition of 12-4-12 micelles depending on their hydrophobicity. Viscosity measurements disclose that loading of bile salts induces morphological changes in 12-4-12 micelles; sodium deoxycholate is more efficient in altering the aggregation behaviour of 12-4-12 micelles compared to sodium cholate and presents pronounced increase in viscosity and micellar growth which is suppressed at elevated temperatures. A remarkable growth of 12-4-12 micelles in the presence of sodium deoxycholate at low pH has been ascribed to the solubilization of bile acids formed in acidic medium. Small angle neutron scattering experiments provided size and shape of 12-4-12/bile salt mixed micelles are explicated on the basis of hydrophobicity of bile salts. The location of bile salts in micelle was determined from nuclear overhauser effect spectroscopy. The present study characterizes 12-4-12 gemini-bile salt mixed systems which significantly enriches our knowledge, and such a structural transition provides an opportunity to use these bioamphiphiles as delivery vehicles and in some pharmaceutical formulations.

Keywords: gemini surfactants, bile salts, SANS (small angle neutron scattering), NOESY (nuclear overhauser effect spectroscopy)

Procedia PDF Downloads 151

Authors: Wu Chao

Abstract:

The urban design of the new district in China is different from other existing cities at the city planning level, including Beijing, Shanghai, Guangzhou, etc. And the urban problems of these super-cities are same as many big cities around the world. The goal of the new district construction plan is to enable people to live comfortably, to improve the well-being of residents, and to create a way of life different from that of other urban communities. To avoid the emergence of the super community, the idea of "decentralization" is taken as the overall planning idea, and the function and form of each community are set up with a homogeneous allocation of resources so that the community can grow naturally. Similar to the growth of vines in nature, each community groups are independent and connected through roads, with clear community boundaries that limit their unlimited expansion. With a community contained 20,000 people as a case, the community is a mixture for living, production, office, entertainment, and other functions. Based on the development of the Internet, to create more space for public use, and can use data to allocate resources in real time. And this kind of shared space is the main part of the activity space in the community. At the same time, the transformation of spatial function can be determined by the usage feedback of all kinds of existing space, and the use of space can be changed by the changing data. Take the residential unit as the basic building function mass, take the lower three to four floors of the building as the main flexible space for use, distribute functions such as entertainment, service, office, etc. For the upper living space, set up a small amount of indoor and outdoor activity space, also used as shared space. The transformable space of the bottom layer is evenly distributed, combined with the walking space connected the community, the service and entertainment network can be formed in the whole community, and can be used in most of the community space. With the basic residential unit as the replicable module, the design of the other residential units runs through the idea of decentralization and the concept of the vine community, and the various units are reasonably combined. At the same time, a small number of office buildings are added to meet the special office needs. The new functional mixed community can change many problems of the present city in the future construction, at the same time, it can keep its vitality through the adjustment function of the Internet.

Keywords: decentralization, mixed functional community, shared space, spatial usage data

Procedia PDF Downloads 123

Authors: Zhuoran Shan, Li Wan, Xianchun Zhang

Abstract:

With an increasing trend of regionalization and polycentricity in Chinese contemporary big cities, “sub-region life circle” turns to be an effective method on rational organization of urban function and spatial structure. By the method of questionnaire, network big data, route inversion on internet map, GIS spatial analysis and logistic regression, this article makes research on characteristic and formation mechanism of “sub-region life circle” based on human high-probability daily activity in Chinese big cities. Firstly, it shows that “sub-region life circle” has been a new general spatial sphere of residents' high-probability daily activity and mobility in China. Unlike the former analysis of the whole metropolitan or the micro community, “sub-region life circle” has its own characteristic on geographical sphere, functional element, spatial morphology and land distribution. Secondly, according to the analysis result with Binary Logistic Regression Model, the research also shows that seven factors including land-use mixed degree and bus station density impact the formation of “sub-region life circle” most, and then analyzes the index critical value of each factor. Finally, to establish a smarter “sub-region life circle”, this paper indicates that several strategies including jobs-housing fit, service cohesion and space reconstruction are the keys for its spatial organization optimization. This study expands the further understanding of cities' inner sub-region spatial structure based on human daily activity, and contributes to the theory of “life circle” in urban's meso-scale.

Keywords: sub-region life circle, characteristic, formation mechanism, human activity, spatial structure

Procedia PDF Downloads 300

Authors: Judit Perjessy, Zsolt Zalan, Ferenc Hegyi, Eniko Horvath-Szanics, Krisztina Takacs, Andras Nagy, Adel Klupacs, Erika Koppany-Szabo, Zhirong Wang, Kaituo Wang, Muying Du, Jianquan Kan

Abstract:

The post-harvest diseases cause great economic losses in the fruit and vegetables; the prevention of these deterioration has great importance. Against the fungi, which cause most of the diseases, are extensively used the fungicides. However, there are increasing consumer concerns over the presence of pesticide residues in food. An alternative and in recent years, increasingly studied method for the prevention of the diseases is biocontrol, where antagonistic microorganisms are used for the control of fungi. The genera of Lactobacillus is well known and extensively studied, but its applicability as biocontrol agents in post-harvest preservation of fruit and vegetables is poorly investigated. However these bacteria can be found on the surface of the plants and have great antimicrobial activity. In our study we have investigated the chitinase activity, the antifungal effect and the applicability of several Lactobacillus strains to select potential biocontrol agents. We investigated the determination of the environmental parameters of a gene (encoding chitinase) expression and we also investigated the relationship between actual antifungal activity and potential chitinase activity. Mixed cultures were also developed to enhance the antifungal activity and determined the optimal mold spore and bacteria concentration ratio for the appropriate efficacy. Five Lactobacillus strains (L. acidophilus N2, L. delbrueckii subsp. bulgaricus B397, L. sp. 2231, L. sake subsp. sake 2471, L. buchneri 1145) possess chitinase-coding gene from the 43 investigated Lactobacillus strains. Proteins with similar molecular weight and separation properties like bacterial chitinases were detected from these strains, which also possess chitin-binding property. Nevertheless, they were inactive, lacks the chitinolytic activity. In point of the cumulative activity of inhibition, our results showed that certain strains were statistically significant in a positive direction compared to other strains, e.g., L. rhamnosus VT1 and L. Casey 154 have shown great general antifungal effect against 11 molds from the genera Penicillium and Botrytis and isolated from spoiled fruit and vegetables. Also, some mixed cultures (L. rhamnosus VT1 - L. Plantarum 299v) showed significant antifungal effects against the indigenous molds on the surface of apple fruit during the industrial storage experiment. Thus, they could be promising for post-harvest biopreservation.

Keywords: biocontrol, chitinase, Lactobacillus, post-harvest

Procedia PDF Downloads 154

Authors: Sumaira Taj

Abstract:

Blended learning is emerged as a prerequisite approach for teaching in all schools after the outbreak of the COVID-19 pandemic. However, how much public elementary and secondary schools in Pakistan are ready for adapting this approach and what should be done to prepare schools and students for blended learning are the questions that this paper attempts to answer. Mixed-method research methodology was used to collect data from 40 teachers, 500 students, and 10 mothers. Descriptive statistics was used to analyze quantitative data. As for as readiness is concerned, schools lack resources for blended/ virtual/ online classes from infra-structure to skills, parents’ literacy level hindered students’ learning process and teachers’ skills presented challenges in a smooth and swift shift of the schools from face-to-face learning to blended learning. It is recommended to establish a conducive environment in schools by providing all required resources and skills. Special trainings should be organized for low literacy level parents. Multiple ways should be adopted to benefit all students.

Keywords: blended learning, challenges in online classes, education in covid-19, public schools in pakistan

Procedia PDF Downloads 166

Authors: Juan A. Ferriz-Papi, Simon Thomas

Abstract:

The construction industry generates large amounts of waste, usually mixed, which can be composed of different origin materials, most of them catalogued as non-hazardous. The European Union targets for this waste for 2020 have been already achieved by the UK, but it is mainly developed in downcycling processes (backfilling) whereas upcycling (such as recycle in new concrete batches) still keeps at a low percentage. The aim of this paper is to explore further in the use of recycled aggregates from construction and demolition waste (CDW) in concrete mixes so as to improve upcycling. A review of most recent research and legislation applied in the UK is developed regarding the production of concrete blocks. As a case study, initial tests were developed with a CDW recycled aggregate sample from a CDW plant in Swansea. Composition by visual inspection and sieving tests of two samples were developed and compared to original aggregates. More than 70% was formed by soil waste from excavation, and the rest was a mix of waste from mortar, concrete, and ceramics with small traces of plaster, glass and organic matter. Two concrete mixes were made with 80% replacement of recycled aggregates and different water/cement ratio. Tests were carried out for slump, absorption, density and compression strength. The results were compared to a reference sample and showed a substantial reduction of quality in both mixes. Despite that, the discussion brings to identify different aspects to solve, such as heterogeneity or composition, and analyze them for the successful use of these recycled aggregates in the production of concrete blocks. The conclusions obtained can help increase upcycling processes ratio with mixed CDW as recycled aggregates in concrete mixes.

Keywords: aggregates, concrete, concrete block, construction and demolition waste, recycling

Procedia PDF Downloads 299