Search results for: semi-active variable friction dampers
2242 The Mediating Effect of Taxpayers’ Compliance on Internal Business Process-Tax Revenue Relationship: A Case Study at the Directorate General of Taxation in Indonesia
Authors: Efrizal, Ferdiansyah, Noorlailie Soewarno, Bambang Tjahjadi
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Tax revenue plays an important role in the State Budget of the Government of Indonesia (GOI). The GOI keeps raising tax revenue portion of the Budget from year to year. The low tax ratio of 11 percent in Indonesia shows a big opportunity to collect taxes in the future. The Directorate General of Taxation (DGT) is the institution mandated by the Law to collect tax revenue. This is a case study using quantitative and qualitative approaches. This study introduces contingent factors of taxpayers’ compliance as the mediating variable and internal business process as the independent variable. This study aims to empirically test the contingency theory, especially the mediating effect of taxpayers’ compliance on internal business process-tax revenue relationship. Internal business processes of the DGT include servicing, counseling, expanding, supervising, inspecting, and enforcing. The secondary data of 31 regional offices representing 293 tax offices in Indonesia was collected and analyzed using Partial Least Square. The result showed the following: (1) internal business process affected tax revenue; (2) taxpayers’ compliance did not mediate internal business processes - tax revenue relationship, and (3) taxpayers’ compliance affected tax revenue. In-depth interviews revealed that the DGT needs to make more innovations in business processes in the future.Keywords: innovations, internal business process, taxpayers’ compliance, tax revenue
Procedia PDF Downloads 3562241 Integration of Corporate Social Responsibility Criteria in Employee Variable Remuneration Plans
Authors: Jian Wu
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Since a few years, some French companies have integrated CRS (corporate social responsibility) criteria in their variable remuneration plans to ‘restore a good working atmosphere’ and ‘preserve the natural environment’. These CSR criteria are based on concerns on environment protection, social aspects, and corporate governance. In June 2012, a report on this practice has been made jointly by ORSE (which means Observatory on CSR in French) and PricewaterhouseCoopers. Facing this initiative from the business world, we need to examine whether it has a real economic utility. We adopt a theoretical approach for our study. First, we examine the debate between the ‘orthodox’ point of view in economics and the CSR school of thought. The classical economic model asserts that in a capitalist economy, exists a certain ‘invisible hand’ which helps to resolve all problems. When companies seek to maximize their profits, they are also fulfilling, de facto, their duties towards society. As a result, the only social responsibility that firms should have is profit-searching while respecting the minimum legal requirement. However, the CSR school considers that, as long as the economy system is not perfect, there is no ‘invisible hand’ which can arrange all in a good order. This means that we cannot count on any ‘divine force’ which makes corporations responsible regarding to society. Something more needs to be done in addition to firms’ economic and legal obligations. Then, we reply on some financial theories and empirical evident to examine the sound foundation of CSR. Three theories developed in corporate governance can be used. Stakeholder theory tells us that corporations owe a duty to all of their stakeholders including stockholders, employees, clients, suppliers, government, environment, and society. Social contract theory tells us that there are some tacit ‘social contracts’ between a company and society itself. A firm has to respect these contracts if it does not want to be punished in the form of fine, resource constraints, or bad reputation. Legitime theory tells us that corporations have to ‘legitimize’ their actions toward society if they want to continue to operate in good conditions. As regards empirical results, we present a literature review on the relationship between the CSR performance and the financial performance of a firm. We note that, due to difficulties in defining these performances, this relationship remains still ambiguous despite numerous research works realized in the field. Finally, we are curious to know whether the integration of CSR criteria in variable remuneration plans – which is practiced so far in big companies – should be extended to other ones. After investigation, we note that two groups of firms have the greatest need. The first one involves industrial sectors whose activities have a direct impact on the environment, such as petroleum and transport companies. The second one involves companies which are under pressures in terms of return to deal with international competition.Keywords: corporate social responsibility, corporate governance, variable remuneration, stakeholder theory
Procedia PDF Downloads 1862240 International Financial Reporting Standard Adoption and Value Relevance of Earnings in Listed Consumer Goods Companies in Nigerian
Authors: Muktar Haruna
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This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible.Keywords: IFRS, adoption, value relevance, earning per share, book value of equity per share
Procedia PDF Downloads 1482239 Solar Photovoltaic Foundation Design
Authors: Daniel John Avutia
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Solar Photovoltaic (PV) development is reliant on the sunlight hours available in a particular region to generate electricity. A potential area is assessed through its inherent solar radiation intensity measured in watts per square meter. Solar energy development involves the feasibility, design, construction, operation and maintenance of the relevant infrastructure, but this paper will focus on the design and construction aspects. Africa and Australasia have the longest sunlight hours per day and the highest solar radiation per square meter, 7 sunlight hours/day and 5 kWh/day respectively. Solar PV support configurations consist of fixed-tilt support and tracker system structures, the differentiation being that the latter was introduced to improve the power generation efficiency of the former due to the sun tracking movement capabilities. The installation of Solar PV foundations involves rammed piles, drilling/grout piles and shallow raft reinforced concrete structures. This paper presents a case study of 2 solar PV projects in Africa and Australia, discussing the foundation design consideration and associated construction cost implications of the selected foundations systems. Solar PV foundations represent up to one fifth of the civil works costs in a project. Therefore, the selection of the most structurally sound and feasible foundation for the prevailing ground conditions is critical towards solar PV development. The design wind speed measured by anemometers govern the pile embedment depth for rammed and drill/grout foundation systems. The lateral pile deflection and vertical pull out resistance of piles increase proportionally with the embedment depth for uniform pile geometry and geology. The pile driving rate may also be used to anticipate the lateral resistance and skin friction restraining the pile. Rammed pile foundations are the most structurally suitable due to the pile skin friction and ease of installation in various geological conditions. The competitiveness of solar PV projects within the renewable energy mix is governed by lowering capital expenditure, improving power generation efficiency and power storage technological advances. The power generation reliability and efficiency are areas for further research within the renewable energy niche.Keywords: design, foundations, piles, solar
Procedia PDF Downloads 1912238 Energy Budget Equation of Superfluid HVBK Model: LES Simulation
Authors: M. Bakhtaoui, L. Merahi
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The reliability of the filtered HVBK model is now investigated via some large eddy simulations of freely decaying isotropic superfluid turbulence. For homogeneous turbulence at very high Reynolds numbers, comparison of the terms in the spectral kinetic energy budget equation indicates, in the energy-containing range, that the production and energy transfer effects become significant except for dissipation. In the inertial range, where the two fluids are perfectly locked, the mutual friction maybe neglected with respect to other terms. Also the LES results for the other terms of the energy balance are presented.Keywords: superfluid turbulence, HVBK, energy budget, Large Eddy Simulation
Procedia PDF Downloads 3742237 Two-Phase Sampling for Estimating a Finite Population Total in Presence of Missing Values
Authors: Daniel Fundi Murithi
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Missing data is a real bane in many surveys. To overcome the problems caused by missing data, partial deletion, and single imputation methods, among others, have been proposed. However, problems such as discarding usable data and inaccuracy in reproducing known population parameters and standard errors are associated with them. For regression and stochastic imputation, it is assumed that there is a variable with complete cases to be used as a predictor in estimating missing values in the other variable, and the relationship between the two variables is linear, which might not be realistic in practice. In this project, we estimate population total in presence of missing values in two-phase sampling. Instead of regression or stochastic models, non-parametric model based regression model is used in imputing missing values. Empirical study showed that nonparametric model-based regression imputation is better in reproducing variance of population total estimate obtained when there were no missing values compared to mean, median, regression, and stochastic imputation methods. Although regression and stochastic imputation were better than nonparametric model-based imputation in reproducing population total estimates obtained when there were no missing values in one of the sample sizes considered, nonparametric model-based imputation may be used when the relationship between outcome and predictor variables is not linear.Keywords: finite population total, missing data, model-based imputation, two-phase sampling
Procedia PDF Downloads 1312236 The Role of Personality Characteristics and Psychological Harassment Behaviors Which Employees Are Exposed on Work Alienation
Authors: Hasan Serdar Öge, Esra Çiftçi, Kazım Karaboğa
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The main purpose of the research is to address the role of psychological harassment behaviors (mobbing) to which employees are exposed and personality characteristics over work alienation. Research population was composed of the employees of Provincial Special Administration. A survey with four sections was created to measure variables and reach out the basic goals of the research. Correlation and step-wise regression analyses were performed to investigate the separate and overall effects of sub-dimensions of psychological harassment behaviors and personality characteristic on work alienation of employees. Correlation analysis revealed significant but weak relationships between work alienation and psychological harassment and personality characteristics. Step-wise regression analysis revealed also significant relationships between work alienation variable and assault to personality, direct negative behaviors (sub dimensions of mobbing) and openness (sub-dimension of personality characteristics). Each variable was introduced into the model step by step to investigate the effects of significant variables in explaining the variations in work alienation. While the explanation ratio of the first model was 13%, the last model including three variables had an explanation ratio of 24%.Keywords: alienation, five-factor personality characteristics, mobbing, psychological harassment, work alienation
Procedia PDF Downloads 4052235 Solvent Effects on Anticancer Activities of Medicinal Plants
Authors: Jawad Alzeer
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Natural products are well recognized as sources of drugs in several human ailments. To investigate the impact of variable extraction techniques on the cytotoxic effects of medicinal plant extracts, 5 well-known medicinal plants from Palestine were extracted with 90% ethanol, 80% methanol, acetone, coconut water, apple vinegar, grape vinegar or 5% acetic acid. The resulting extracts were screened for cytotoxic activities against three different cancer cell lines (B16F10, MCF-7, and HeLa) using a standard resazurin-based cytotoxicity assay and Nile Blue A as the positive control. Highly variable toxicities and tissue sensitivity were observed, depending upon the solvent used for extraction. Acetone consistently gave lower extraction yields but higher cytotoxicity, whereas other solvent systems gave much higher extraction yields with lower cytotoxicity. Interestingly, coconut water was found to offer a potential alternative to classical organic solvents; it gave consistently highest extraction yields, and in the case of S. officinalis L., highly toxic extracts towards MCF-7 cells derived from human breast cancer. These results demonstrate how the cytotoxicity of plant extracts can be inversely proportional to the yield, and that solvent selection plays an important role in both factors.Keywords: plant extract, natural products, anti cancer drug, cytotoxicity
Procedia PDF Downloads 4542234 The Correlation between Education, Food Intake, Exercise, and Medication Obedience with the Average of Blood Sugar in Indonesia
Authors: Aisyah Rahmatul Laily
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Indonesia Ministry of Health is increasing their awareness on non communicable diseases. From the top ten causes of death, two of them are non communicable diseases. Diabetes Mellitus is one of the two non communicable diseases above that have the increasing number of patient from year to year. From that problem, this research is made to determine the correlation between education, food intake, exercise, and the medication obedience with the average of blood sugar. In this research, the researchers used observational and cross-sectional studies. The sample that used in this research were 50 patients in Puskesmas Gamping I Yogyakarta who have suffered from Diabetes Mellitus in long period. The researcher doing anamnesis by using questionnaire to collect the data, then analyzed it with Chi Square to determine the correlation between each variable. The dependent variable in this research is the average of blood sugar, whereas the independent variables are education, food intake, do exercise, and the obedience of medication. The result shows a relation between education and average blood sugar level (p=0.029), a relation between food intake and average blood sugar level (p=0.009), and a relation between exercise and average blood sugar level (p=0.023). There is also a relation between the medication obedience with the average of blood sugar (p=0,002). The conclusion is that the positive correlations exist between education and average blood sugar level, between food intake and average blood sugar level, and between medication obedience and average blood sugar level.Keywords: average of blood sugar, education, exercise, food intake, medication obedience
Procedia PDF Downloads 2762233 A Variable Neighborhood Search with Tabu Conditions for the Roaming Salesman Problem
Authors: Masoud Shahmanzari
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The aim of this paper is to present a Variable Neighborhood Search (VNS) with Tabu Search (TS) conditions for the Roaming Salesman Problem (RSP). The RSP is a special case of the well-known traveling salesman problem (TSP) where a set of cities with time-dependent rewards and a set of campaign days are given. Each city can be visited on any day and a subset of cities can be visited multiple times. The goal is to determine an optimal campaign schedule consist of daily open/closed tours that visit some cities and maximizes the total net benefit while respecting daily maximum tour duration constraints and the necessity to return campaign base frequently. This problem arises in several real-life applications and particularly in election logistics where depots are not fixed. We formulate the problem as a mixed integer linear programming (MILP), in which we capture as many real-world aspects of the RSP as possible. We also present a hybrid metaheuristic algorithm based on a VNS with TS conditions. The initial feasible solution is constructed via a new matheuristc approach based on the decomposition of the original problem. Next, this solution is improved in terms of the collected rewards using the proposed local search procedure. We consider a set of 81 cities in Turkey and a campaign of 30 days as our largest instance. Computational results on real-world instances show that the developed algorithm could find near-optimal solutions effectively.Keywords: optimization, routing, election logistics, heuristics
Procedia PDF Downloads 922232 Effect on the Performance of the Nano-Particulate Graphite Lubricant in the Turning of AISI 1040 Steel under Variable Machining Conditions
Authors: S. Srikiran, Dharmala Venkata Padmaja, P. N. L. Pavani, R. Pola Rao, K. Ramji
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Technological advancements in the development of cutting tools and coolant/lubricant chemistry have enhanced the machining capabilities of hard materials under higher machining conditions. Generation of high temperatures at the cutting zone during machining is one of the most important and pertinent problems which adversely affect the tool life and surface finish of the machined components. Generally, cutting fluids and solid lubricants are used to overcome the problem of heat generation, which is not effectively addressing the problems. With technological advancements in the field of tribology, nano-level particulate solid lubricants are being used nowadays in machining operations, especially in the areas of turning and grinding. The present investigation analyses the effect of using nano-particulate graphite powder as lubricant in the turning of AISI 1040 steel under variable machining conditions and to study its effect on cutting forces, tool temperature and surface roughness of the machined component. Experiments revealed that the increase in cutting forces and tool temperature resulting in the decrease of surface quality with the decrease in the size of nano-particulate graphite powder as lubricant.Keywords: solid lubricant, graphite, minimum quantity lubrication (MQL), nano–particles
Procedia PDF Downloads 2702231 Dynamic Modeling of Energy Systems Adapted to Low Energy Buildings in Lebanon
Authors: Nadine Yehya, Chantal Maatouk
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Low energy buildings have been developed to achieve global climate commitments in reducing energy consumption. They comprise energy efficient buildings, zero energy buildings, positive buildings and passive house buildings. The reduced energy demands in Low Energy buildings call for advanced building energy modeling that focuses on studying active building systems such as heating, cooling and ventilation, improvement of systems performances, and development of control systems. Modeling and building simulation have expanded to cover different modeling approach i.e.: detailed physical model, dynamic empirical models, and hybrid approaches, which are adopted by various simulation tools. This paper uses DesignBuilder with EnergyPlus simulation engine in order to; First, study the impact of efficiency measures on building energy behavior by comparing Low energy residential model to a conventional one in Beirut-Lebanon. Second, choose the appropriate energy systems for the studied case characterized by an important cooling demand. Third, study dynamic modeling of Variable Refrigerant Flow (VRF) system in EnergyPlus that is chosen due to its advantages over other systems and its availability in the Lebanese market. Finally, simulation of different energy systems models with different modeling approaches is necessary to confront the different modeling approaches and to investigate the interaction between energy systems and building envelope that affects the total energy consumption of Low Energy buildings.Keywords: physical model, variable refrigerant flow heat pump, dynamic modeling, EnergyPlus, the modeling approach
Procedia PDF Downloads 2212230 Positive Disruption: Towards a Definition of Artist-in-Residence Impact on Organisational Creativity
Authors: Denise Bianco
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Several studies on innovation and creativity in organisations emphasise the need to expand horizons and take on alternative and unexpected views to produce something new. This paper theorises the potential impact artists can have as creative catalysts, working embedded in non-artistic organisations. It begins from an understanding that in today's ever-changing scenario, organisations are increasingly seeking to open up new creative thinking through deviant behaviours to produce innovation and that art residencies need to be critically revised in this specific context in light of their disruptive potential. On the one hand, this paper builds upon recent contributions made on workplace creativity and related concepts of deviance and disruption. Research suggests that creativity is likely to be lower in work contexts where utter conformity is a cardinal value and higher in work contexts that show some tolerance for uncertainty and deviance. On the other hand, this paper draws attention to Artist-in-Residence as a vehicle for epistemic friction between divergent and convergent thinking, which allows the creation of unparalleled ways of knowing in the dailiness of situated and contextualised social processes. In order to do so, this contribution brings together insights from the most relevant theories on organisational creativity and unconventional agile methods such as Art Thinking and direct insights from ethnographic fieldwork in the context of embedded art residencies within work organisations to propose a redefinition of Artist-in-Residence and their potential impact on organisational creativity. The result is a re-definition of embedded Artist-in-Residence in organisational settings from a more comprehensive, multi-disciplinary, and relational perspective that builds on three focal points. First the notion that organisational creativity is a dynamic and synergistic process throughout which an idea is framed by recurrent activities subjected to multiple influences. Second, the definition of embedded Artist-in-Residence as an assemblage of dynamic, productive relations and unexpected possibilities for new networks of relationality that encourage the recombination of knowledge. Third, and most importantly, the acknowledgment that embedded residencies are, at the very essence, bi-cultural knowledge contexts where creativity flourishes as the result of open-to-change processes that are highly relational, constantly negotiated, and contextualised in time and space.Keywords: artist-in-residence, convergent and divergent thinking, creativity, creative friction, deviance and creativity
Procedia PDF Downloads 972229 Use of a Business Intelligence Software for Interactive Visualization of Data on the Swiss Elite Sports System
Authors: Corinne Zurmuehle, Andreas Christoph Weber
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In 2019, the Swiss Federal Institute of Sport Magglingen (SFISM) conducted a mixed-methods study on the Swiss elite sports system, which yielded a large quantity of research data. In a quantitative online survey, 1151 elite sports athletes, 542 coaches, and 102 Performance Directors of national sports federations (NF) have submitted their perceptions of the national support measures of the Swiss elite sports system. These data provide an essential database for the further development of the Swiss elite sports system. The results were published in a report presenting the results divided into 40 Olympic summer and 14 winter sports (Olympic classification). The authors of this paper assume that, in practice, this division is too unspecific to assess where further measures would be needed. The aim of this paper is to find appropriate parameters for data visualization in order to identify disparities in sports promotion that allow an assessment of where further interventions by Swiss Olympic (NF umbrella organization) are required. Method: First, the variable 'salary earned from sport' was defined as a variable to measure the impact of elite sports promotion. This variable was chosen as a measure as it represents an important indicator for the professionalization of elite athletes and therefore reflects national level sports promotion measures applied by Swiss Olympic. Afterwards, the variable salary was tested with regard to the correlation between Olympic classification [a], calculating the Eta coefficient. To estimate the appropriate parameters for data visualization, the correlation between salary and four further parameters was analyzed by calculating the Eta coefficient: [a] sport; [b] prioritization (from 1 to 5) of the sports by Swiss Olympic; [c] gender; [d] employment level in sports. Results & Discussion: The analyses reveal a very small correlation between salary and Olympic classification (ɳ² = .011, p = .005). Gender demonstrates an even small correlation (ɳ² = .006, p = .014). The parameter prioritization was correlating with small effect (ɳ² = .017, p = .001) as did employment level (ɳ² = .028, p < .001). The highest correlation was identified by the parameter sport with a moderate effect (ɳ² = .075, p = .047). The analyses show that the disparities in sports promotion cannot be determined by a particular parameter but presumably explained by a combination of several parameters. We argue that the possibility of combining parameters for data visualization should be enabled when the analysis is provided to Swiss Olympic for further strategic decision-making. However, the inclusion of multiple parameters massively multiplies the number of graphs and is therefore not suitable for practical use. Therefore, we suggest to apply interactive dashboards for data visualization using Business Intelligence Software. Practical & Theoretical Contribution: This contribution provides the first attempt to use Business Intelligence Software for strategic decision-making in national level sports regarding the prioritization of national resources for sports and athletes. This allows to set specific parameters with a significant effect as filters. By using filters, parameters can be combined and compared against each other and set individually for each strategic decision.Keywords: data visualization, business intelligence, Swiss elite sports system, strategic decision-making
Procedia PDF Downloads 902228 Neuron Efficiency in Fluid Dynamics and Prediction of Groundwater Reservoirs'' Properties Using Pattern Recognition
Authors: J. K. Adedeji, S. T. Ijatuyi
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The application of neural network using pattern recognition to study the fluid dynamics and predict the groundwater reservoirs properties has been used in this research. The essential of geophysical survey using the manual methods has failed in basement environment, hence the need for an intelligent computing such as predicted from neural network is inevitable. A non-linear neural network with an XOR (exclusive OR) output of 8-bits configuration has been used in this research to predict the nature of groundwater reservoirs and fluid dynamics of a typical basement crystalline rock. The control variables are the apparent resistivity of weathered layer (p1), fractured layer (p2), and the depth (h), while the dependent variable is the flow parameter (F=λ). The algorithm that was used in training the neural network is the back-propagation coded in C++ language with 300 epoch runs. The neural network was very intelligent to map out the flow channels and detect how they behave to form viable storage within the strata. The neural network model showed that an important variable gr (gravitational resistance) can be deduced from the elevation and apparent resistivity pa. The model results from SPSS showed that the coefficients, a, b and c are statistically significant with reduced standard error at 5%.Keywords: gravitational resistance, neural network, non-linear, pattern recognition
Procedia PDF Downloads 2132227 Climate Changes Impact on Artificial Wetlands
Authors: Carla Idely Palencia-Aguilar
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Artificial wetlands play an important role at Guasca Municipality in Colombia, not only because they are used for the agroindustry, but also because more than 45 species were found, some of which are endemic and migratory birds. Remote sensing was used to determine the changes in the area occupied by water of artificial wetlands by means of Aster and Modis images for different time periods. Evapotranspiration was also determined by three methods: Surface Energy Balance System-Su (SEBS) algorithm, Surface Energy Balance- Bastiaanssen (SEBAL) algorithm, and Potential Evapotranspiration- FAO. Empirical equations were also developed to determine the relationship between Normalized Difference Vegetation Index (NDVI) versus net radiation, ambient temperature and rain with an obtained R2 of 0.83. Groundwater level fluctuations on a daily basis were studied as well. Data from a piezometer placed next to the wetland were fitted with rain changes (with two weather stations located at the proximities of the wetlands) by means of multiple regression and time series analysis, the R2 from the calculated and measured values resulted was higher than 0.98. Information from nearby weather stations provided information for ordinary kriging as well as the results for the Digital Elevation Model (DEM) developed by using PCI software. Standard models (exponential, spherical, circular, gaussian, linear) to describe spatial variation were tested. Ordinary Cokriging between height and rain variables were also tested, to determine if the accuracy of the interpolation would increase. The results showed no significant differences giving the fact that the mean result of the spherical function for the rain samples after ordinary kriging was 58.06 and a standard deviation of 18.06. The cokriging using for the variable rain, a spherical function; for height variable, the power function and for the cross variable (rain and height), the spherical function had a mean of 57.58 and a standard deviation of 18.36. Threatens of eutrophication were also studied, given the unconsciousness of neighbours and government deficiency. Water quality was determined over the years; different parameters were studied to determine the chemical characteristics of water. In addition, 600 pesticides were studied by gas and liquid chromatography. Results showed that coliforms, nitrogen, phosphorous and prochloraz were the most significant contaminants.Keywords: DEM, evapotranspiration, geostatistics, NDVI
Procedia PDF Downloads 1202226 Board Composition and Performance of Listed Deposit Money Banks in Nigeria
Authors: Mary David, Denis Basila
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This study assessed the Impact of Board Composition on the Performance of Listed Deposit Money Banks in Nigeria. A sample of ten (10) deposit money banks formed the sample of this study. Board size, gender diversity, and board independence were used as the independent variables, and firm size as a control variable, whiles the bank performance was proxy with Tobin’s Q (TQ) as the dependent variable. Secondary data was collected from secondary source through the annual report and account of the banks and was analyzed through the support of STATA 14 versions. Descriptive statistics, correlation matrix, and OLS multiple regression model were adopted for the study. Breusch and pagan lagrangian multiplier test for random effect was conducted. The findings of the study reveal that board size has positive and significant impact on Tobin’s Q, gender diversity has positive and significant impact on Tobin’s Q, while board independent had a negative and nonsignificant influence on the Tobin’s Q, Similarly, firm size was found to have a negative and nonsignificant impact on Tobin’s Q of the study banks. This study recommended that policy makers, stakeholders, and corporate managers of deposit money banks of Nigeria and related industries are encouraged to adopt board sizes and gender diversity that impact positively on bank performance.Keywords: board composition, performance, deposit money banks, nigeria
Procedia PDF Downloads 732225 Effects of Warning Label on Cigarette Package on Consumer Behavior of Smokers in Batangas City Philippines
Authors: Irene H. Maralit
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Warning labels have been found to inform smokers about the health hazards of smoking, encourage smokers to quit, and prevent nonsmokers from starting to smoke. Warning labels on tobacco products are an ideal way of communicating with smokers. Since the intervention is delivered at the time of smoking, nearly all smokers are exposed to warning labels and pack-a-day smokers could be exposed to the warnings more than 7,000 times per year. Given the reach and frequency of exposure, the proponents want to know the effect of warning labels on smoking behavior. Its aims to identify the profile of the smokers associated with its behavioral variables that best describe the users’ perception. The behavioral variables are AVOID, THINK RISK and FORGO. This research study aims to determine if there is significant relationship between the effect of warning labels on cigarette package on Consumer behavior when grouped according to profile variable. The researcher used quota sampling to gather representative data through purposive means to determine the accurate representation of data needed in the study. Furthermore, the data was gathered through the use of a self-constructed questionnaire. The statistical method used were Frequency count, Chi square, multi regression, weighted mean and ANOVA to determine the scale and percentage of the three variables. After the analysis of data, results shows that most of the respondents belongs to age range 22–28 years old with percentage of 25.3%, majority are male with a total number of 134 with percentage of 89.3% and single with total number of 79 and percentage of 52.7%, mostly are high school graduates with total number of 59 and percentage of 39.3, with regards to occupation, skilled workers have the highest frequency of 37 with 24.7%, Majority of the income of the respondents falls under the range of Php 5,001-Php10,000 with 50.7%. And also with regards to the number of sticks consumed per day falls under 6–10 got the highest frequency with 33.3%. The respondents THINK RISK factor got the highest composite mean which is 2.79 with verbal interpretation of agree. It is followed by FORGO with 2.78 composite mean and a verbal interpretation of agree and AVOID variable with composite mean of 2.77 with agree as its verbal interpretation. In terms of significant relationship on the effects of cigarette label to consumer behavior when grouped according to profile variable, sex and occupation found to be significant.Keywords: consumer behavior, smokers, warning labels, think risk avoid forgo
Procedia PDF Downloads 2182224 Quantitative Assessment of Different Formulations of Antimalarials in Sentinel Sites of India
Authors: Taruna Katyal Arora, Geeta Kumari, Hari Shankar, Neelima Mishra
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Substandard and counterfeit antimalarials is a major problem in malaria endemic areas. The availability of counterfeit/ substandard medicines is not only decreasing the efficacy in patients, but it is also one of the contributing factors for developing antimalarial drug resistance. Owing to this, a pilot study was conducted to survey quality of drugs collected from different malaria endemic areas of India. Artesunate+Sulphadoxine-Pyrimethamine (AS+SP), Artemether-Lumefantrine (AL), Chloroquine (CQ) tablets were randomly picked from public health facilities in selected states of India. The quality of antimalarial drugs from these areas was assessed by using Global Pharma Health Fund Minilab test kit. This includes physical/visual inspection and disintegration test. Thin-layer chromatography (TLC) was carried out for semi-quantitative assessment of active pharmaceutical ingredients. A total of 45 brands, out of which 21 were for CQ, 14 for AL and 10 for AS+SP were tested from Uttar Pradesh (U.P.), Mizoram, Meghalaya and Gujrat states. One out of 45 samples showed variable disintegration and retension factor. The variable disintegration and retention factor which would have been due to substandard quality or other factors including storage. However, HPLC analysis confirms standard active pharmaceutical ingredient, but may be due to humid temperature and moisture in storage may account for the observed result.Keywords: antimalarial medicines, counterfeit, substandard, TLC
Procedia PDF Downloads 3202223 A Program Based on Artistic and Musical Activities to Acquire Some Educational Concepts for Children with Learning Difficulties
Authors: Ahmed Amin Mousa, Huda Mazeed, Eman Saad
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The study aims to identify the extent of the effectiveness of the artistic formation program using some types of pastes to reduce the hyperactivity of the kindergarten child. The researcher has discussed the effectiveness of the artistic program using some types of pastes in reducing the hyperactivity of the kindergarten child. The research sample included 120 children of ages between 5 to 6 years old from the five schools for special needs section learning disability, Cairo Province. The study used the empirical like curriculum which depends on designing one group using the before and after application measurement for the group to validate the fidelity of both the hypothesis and the effectiveness of the program. The variables of the study were specified as follows; artistic formation program using paper Mache as an independent variable and its effect on skills of kindergarten child with learning disabilities as a subsequent variable. The researchers depended on applying a group of artistic formation program using pulp melding skills for kindergarten children with learning disabilities. The tools of the study, designed by the researcher, included: recording card used for recording the Effective program using pulp molding skills for kindergarten children with learning disabilities during practicing the artistic formation activity. In additional, there was a program using pulp molding skills for kindergarten children with learning disabilities. The results proved the effectiveness of the program using pulp molding skills for kindergarten children with learning disabilities.Keywords: artistic program, developing skills, kindergarten, children, learning disabilities
Procedia PDF Downloads 1602222 Patented Free-Space Optical System for Auto Aligned Optical Beam Allowing to Compensate Mechanical Misalignments
Authors: Aurelien Boutin
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In optical systems such as Variable Optical Delay Lines, where a collimated beam has to go back and forth, corner cubes are used in order to keep the reflected beam parallel to the incoming beam. However, the reflected beam can be laterally shifted, which will lead to losses. In this paper, we report on a patented optical design that allows keeping the reflected beam with the exact same position and direction whatever the displacement of the corner cube leading to zero losses. After explaining how the optical design works and theoretically allows to compensate for any defects in the translation of the corner cube, we will present the results of experimental comparisons between a standard layout (i.e., only corner cubes) and our optical layout. To compare both optical layouts, we used a fiber-to-fiber coupling setup. It consists of a couple of lights from one fiber to the other, thanks to two lenses. The ensemble [fiber+lense] is fixed and called a collimator so that the light is coupled from one collimator to another. Each collimator was precisely made in order to have a precise working distance. In the experiment, we measured and compared the Insertion Losses (IL) variations between both collimators with the distance between them (i.e., natural Gaussian beam coupling losses) and between both collimators in the different optical layouts tested, with the same optical length propagation. We will show that the IL variations of our setup are less than 0.05dB with respect to the IL variations of collimators alone.Keywords: free-space optics, variable optical delay lines, optical cavity, auto-alignment
Procedia PDF Downloads 1002221 Service Quality and Consumer Behavior on Metered Taxi Services
Authors: Nattapong Techarattanased
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The purposes of this research are to make comparisons in respect of the behaviors on the use of the services of metered taxi classified by the demographic factor and to study the influence of the recognition on service quality having the effect on usage behaviors of metered taxi services of consumers in Bangkok Metropolitan Areas. The samples used in this research are 400 metered taxi service users in Bangkok Metropolitan Areas and use a questionnaire as the tool for collecting the data. Analysis statistics is mean and multiple regression analysis. Results of the research revealed that the consumers recognize the overall quality of services in each aspect include tangible aspects of the service, responses to customers, assurance on the confidence, understanding and knowing of customers which is rated at the moderate level except the aspect of the assurance on the confidence and trustworthiness which are rated at a high level. For the result of a hypothetical test, it is found that the quality in providing the services on the aspect of the assurance given to the customers has the effect on the usage behaviors of metered taxi services and the aspect of the frequency on the use of the services per month which in this connection. Such variable can forecast at one point nine percent (1.9%). In addition, quality in providing the services and the aspect of the responses to customers have the effect on the behaviors on the use of metered taxi services on the aspect of the expenses on the use of services per month which in this connection, such variable can forecast at two point one percent (2.1%).Keywords: consumer behavior, metered taxi service, satisfaction, service quality
Procedia PDF Downloads 2232220 Nonlinear Dynamic Analysis of Base-Isolated Structures Using a Mixed Integration Method: Stability Aspects and Computational Efficiency
Authors: Nicolò Vaiana, Filip C. Filippou, Giorgio Serino
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In order to reduce numerical computations in the nonlinear dynamic analysis of seismically base-isolated structures, a Mixed Explicit-Implicit time integration Method (MEIM) has been proposed. Adopting the explicit conditionally stable central difference method to compute the nonlinear response of the base isolation system, and the implicit unconditionally stable Newmark’s constant average acceleration method to determine the superstructure linear response, the proposed MEIM, which is conditionally stable due to the use of the central difference method, allows to avoid the iterative procedure generally required by conventional monolithic solution approaches within each time step of the analysis. The main aim of this paper is to investigate the stability and computational efficiency of the MEIM when employed to perform the nonlinear time history analysis of base-isolated structures with sliding bearings. Indeed, in this case, the critical time step could become smaller than the one used to define accurately the earthquake excitation due to the very high initial stiffness values of such devices. The numerical results obtained from nonlinear dynamic analyses of a base-isolated structure with a friction pendulum bearing system, performed by using the proposed MEIM, are compared to those obtained adopting a conventional monolithic solution approach, i.e. the implicit unconditionally stable Newmark’s constant acceleration method employed in conjunction with the iterative pseudo-force procedure. According to the numerical results, in the presented numerical application, the MEIM does not have stability problems being the critical time step larger than the ground acceleration one despite of the high initial stiffness of the friction pendulum bearings. In addition, compared to the conventional monolithic solution approach, the proposed algorithm preserves its computational efficiency even when it is adopted to perform the nonlinear dynamic analysis using a smaller time step.Keywords: base isolation, computational efficiency, mixed explicit-implicit method, partitioned solution approach, stability
Procedia PDF Downloads 2782219 Socio-Economic Status and Quality of Life of Construction Workers in Bengaluru Sub-Urban Area in Pre and Post COVID-19
Authors: Priyanka R. Sagar
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Social economic status (SES) is a variable that denotes the social standing of a person in society, and quality of life is a measure of health, happiness, and comfort of an individual. During early 2020, the world was stuck by the blow of the COVID-19 pandemic resulting in minimal or no economic activities to takes place. The present research paper is an attempt to analyze the socioeconomic status and quality of life of construction workers dwelling in the sub-urban areas of Hoskote located in the Bengaluru rural district pre and post-COVID-19. It also tries to analyze the difference in these variables pre and post-COVID-19. The study uses a retrospective design and data collected through a questionnaire survey from the respondents of Hoskote. A total of 100 samples were collected, out of which 73% were men and 27% were women. The mean age group of the participants is 41.04 ± 6.97 years. The overall analysis of the study shows that there is a significant difference in the socioeconomic status of construction workers pre and post-COVID-19. The study shows SES of the workers pre-pandemic is higher than post-pandemic. The other variable is quality of life which consists of physical health, psychological health, social relationships, and environmental domains. The study depicts that the psychological domain alone has been impacted by the pandemic; workers had better mental health pre-COVID-19. The other domains, i.e., physical health, social relationship, and environment, remain unaffected.Keywords: socio-economic status, quality of life, construction workers, COVID-19
Procedia PDF Downloads 1162218 Induced Bone Tissue Temperature in Drilling Procedures: A Comparative Laboratory Study with and without Lubrication
Authors: L. Roseiro, C. Veiga, V. Maranha, A. Neto, N. Laraqi, A. Baïri, N. Alilat
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In orthopedic surgery there are various situations in which the surgeon needs to implement methods of cutting and drilling the bone. With this type of procedure the generated friction leads to a localized increase in temperature, which may lead to the bone necrosis. Recognizing the importance of studying this phenomenon, an experimental evaluation of the temperatures developed during the procedure of drilling bone has been done. Additionally the influence of the use of the procedure with / without additional lubrication during drilling of bone has also been done. The obtained results are presented and discussed and suggests an advantage in using additional lubrication as a way to minimize the appearance of bone tissue necrosis during bone drilling procedures.Keywords: bone necrosis, bone drilling, thermography, surgery
Procedia PDF Downloads 5972217 Analysis of Wheel Lock up Effects on Skidding Distance for Heavy Vehicles
Authors: Mahdieh Zamzamzadeh, Ahmad Abdullah Saifizul, Rahizar Ramli
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The road accidents involving heavy vehicles have been showing worrying trends and, year after year, have increased the concern and awareness levels on safety of roads and transportations especially in developing countries like Malaysia. Statistics of road crashes continue to show that there are many contributing factors on the capability of a heavy vehicle to stop on safe distance and ultimately prevent traffic crashes. However, changes in the road condition due to weather variations and the vehicle dynamic specifications such as loading conditions and speed are the main risk factors because they will affect a heavy vehicle’s braking performance due to losing control and not being able to stop the vehicle, and in many cases will cause wheel lock up and accordingly skidding. Predicting heavy vehicle skidding distance is crucial for accident reconstruction and roadside safety engineers. Despite this, formal tools to study heavy vehicle skidding distance before stopping completely are totally limited, and most researchers have only considered braking distance in their studies. As a possible new tool, this work presents the iterative use of vehicle dynamic simulations to study heavy vehicle-roadway interaction in order to predict wheel lock up effects on skidding distance and safety. This research addresses the influence of the vehicle and road conditions on skidding distance after wheel lock up and presents a precise analysis of skidding phenomenon. The vehicle speed, vehicle loading condition and road friction parameters were all varied in a simulation-based analysis. In order to simulate the wheel lock up situation, a heavy vehicle model was constructed and simulated using multibody vehicle dynamics simulation software, and careful analysis was made on the conditions which caused the skidding distance to increase or decrease through a method using to predict skidding distance as part of braking distance. By applying many simulations, the results were quite revealing relation between the heavy vehicles loading condition, various sets of speed and road coefficient of friction and their interaction effect on the skidding distance. A number of results are presented which illustrate how the heavy vehicle overloading can seriously affect the skidding distance. Moreover, the results of simulation give the skid mark length, which is a necessary input data during accident reconstruction involving emergency braking.Keywords: accident reconstruction, Braking, heavy vehicle, skidding distance, skid mark, wheel lock up
Procedia PDF Downloads 4992216 Synergistic Effect of Platelet-Rich Plasma with Hyaluronic Acid Injection Following Arthrocentesis to Reduce Pain and Improve Function in Temporomandibular joint (TMJ) Osteoarthritis
Authors: Ayman Hegab
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Increasing evidence supports the use of platelet-rich plasma (PRP) combined with hyaluronic acid (HA) for the treatment of knee osteoarthritis, which effectively promotes cartilage repair. This study aimed to determine whether injection of PRP+HA following arthrocentesis reduces pain and improves maximum incisal opening. This was a single-blind, prospective, randomized control study. The patients were selected based on the Hegab classification: Group I: patients treated with arthrocentesis followed by a single PRP injection; Group II (Control): patients treated with arthrocentesis followed by a single HA injection; and Group III: patients treated with arthrocentesis followed by a single PRP+HA combination injection. The primary predictor variable was the medication used for injection. The primary outcome variables were the maximum voluntary mouth opening and pain index scores. The secondary outcome variable was joint sounds. All outcome variables were assessed and compared among the three groups at baseline and at 1-, 3-, 6-, and 12-month intervals. Other variables, including patients’ age and sex, were evaluated in relation to the patient outcomes. Injecting PRP+HA showed statistically significant improvement in the primary and secondary treatment outcomes over PRP or HA injection throughout the study period (P<0.005). Injection of PRP+HA following arthrocentesis had significant long-term clinical efficacy regarding pain relief that was considered the main concern of both the patient and clinician.Keywords: TMJ, HA, PRP, osteoarthritis
Procedia PDF Downloads 82215 Unsteady Stagnation-Point Flow towards a Shrinking Sheet with Radiation Effect
Authors: F. M. Ali, R. Nazar, N. M. Arifin, I. Pop
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In this paper, the problem of unsteady stagnation-point flow and heat transfer induced by a shrinking sheet in the presence of radiation effect is studied. The transformed boundary layer equations are solved numerically by the shooting method. The influence of radiation, unsteadiness and shrinking parameters, and the Prandtl number on the reduced skin friction coefficient and the heat transfer coefficient, as well as the velocity and temperature profiles are presented and discussed in detail. It is found that dual solutions exist and the temperature distribution becomes less significant with radiation parameter.Keywords: heat transfer, radiation effect, shrinking sheet unsteady flow
Procedia PDF Downloads 3852214 Wet Sliding Wear and Frictional Behavior of Commercially Available Perspex
Authors: S. Reaz Ahmed, M. S. Kaiser
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The tribological behavior of commercially used Perspex was evaluated under dry and wet sliding condition using a pin-on-disc wear tester with different applied loads ranging from 2.5 to 20 N. Experiments were conducted with varying sliding distance from 0.2 km to 4.6 km, wherein the sliding velocity was kept constant, 0.64 ms-1. The results reveal that the weight loss increases with applied load and the sliding distance. The nature of the wear rate was very similar in both the sliding environments in which initially the wear rate increased very rapidly with increasing sliding distance and then progressed to a slower rate. Moreover, the wear rate in wet sliding environment was significantly lower than that under dry sliding condition. The worn surfaces were characterized by optical microscope and SEM. It is found that surface modification has significant effect on sliding wear performance of Perspex.Keywords: Perspex, wear, friction, SEM
Procedia PDF Downloads 2722213 A Simulation-Based Investigation of the Smooth-Wall, Radial Gravity Problem of Granular Flow through a Wedge-Shaped Hopper
Authors: A. F. Momin, D. V. Khakhar
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Granular materials consist of particulate particles found in nature and various industries that, due to gravity flow, behave macroscopically like liquids. A fundamental industrial unit operation is a hopper with inclined walls or a converging channel in which material flows downward under gravity and exits the storage bin through the bottom outlet. The simplest form of the flow corresponds to a wedge-shaped, quasi-two-dimensional geometry with smooth walls and radially directed gravitational force toward the apex of the wedge. These flows were examined using the Mohr-Coulomb criterion in the classic work of Savage (1965), while Ravi Prakash and Rao used the critical state theory (1988). The smooth-wall radial gravity (SWRG) wedge-shaped hopper is simulated using the discrete element method (DEM) to test existing theories. DEM simulations involve the solution of Newton's equations, taking particle-particle interactions into account to compute stress and velocity fields for the flow in the SWRG system. Our computational results are consistent with the predictions of Savage (1965) and Ravi Prakash and Rao (1988), except for the region near the exit, where both viscous and frictional effects are present. To further comprehend this behaviour, a parametric analysis is carried out to analyze the rheology of wedge-shaped hoppers by varying the orifice diameter, wedge angle, friction coefficient, and stiffness. The conclusion is that velocity increases as the flow rate increases but decreases as the wedge angle and friction coefficient increase. We observed no substantial changes in velocity due to varying stiffness. It is anticipated that stresses at the exit result from the transfer of momentum during particle collisions; for this reason, relationships between viscosity and shear rate are shown, and all data are collapsed into a single curve. In addition, it is demonstrated that viscosity and volume fraction exhibit power law correlations with the inertial number and that all the data collapse into a single curve. A continuum model for determining granular flows is presented using empirical correlations.Keywords: discrete element method, gravity flow, smooth-wall, wedge-shaped hoppers
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