Search results for: research management
23490 Artificial Intelligence Models for Detecting Spatiotemporal Crop Water Stress in Automating Irrigation Scheduling: A Review
Authors: Elham Koohi, Silvio Jose Gumiere, Hossein Bonakdari, Saeid Homayouni
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Water used in agricultural crops can be managed by irrigation scheduling based on soil moisture levels and plant water stress thresholds. Automated irrigation scheduling limits crop physiological damage and yield reduction. Knowledge of crop water stress monitoring approaches can be effective in optimizing the use of agricultural water. Understanding the physiological mechanisms of crop responding and adapting to water deficit ensures sustainable agricultural management and food supply. This aim could be achieved by analyzing and diagnosing crop characteristics and their interlinkage with the surrounding environment. Assessments of plant functional types (e.g., leaf area and structure, tree height, rate of evapotranspiration, rate of photosynthesis), controlling changes, and irrigated areas mapping. Calculating thresholds of soil water content parameters, crop water use efficiency, and Nitrogen status make irrigation scheduling decisions more accurate by preventing water limitations between irrigations. Combining Remote Sensing (RS), the Internet of Things (IoT), Artificial Intelligence (AI), and Machine Learning Algorithms (MLAs) can improve measurement accuracies and automate irrigation scheduling. This paper is a review structured by surveying about 100 recent research studies to analyze varied approaches in terms of providing high spatial and temporal resolution mapping, sensor-based Variable Rate Application (VRA) mapping, the relation between spectral and thermal reflectance and different features of crop and soil. The other objective is to assess RS indices formed by choosing specific reflectance bands and identifying the correct spectral band to optimize classification techniques and analyze Proximal Optical Sensors (POSs) to control changes. The innovation of this paper can be defined as categorizing evaluation methodologies of precision irrigation (applying the right practice, at the right place, at the right time, with the right quantity) controlled by soil moisture levels and sensitiveness of crops to water stress, into pre-processing, processing (retrieval algorithms), and post-processing parts. Then, the main idea of this research is to analyze the error reasons and/or values in employing different approaches in three proposed parts reported by recent studies. Additionally, as an overview conclusion tried to decompose different approaches to optimizing indices, calibration methods for the sensors, thresholding and prediction models prone to errors, and improvements in classification accuracy for mapping changes.Keywords: agricultural crops, crop water stress detection, irrigation scheduling, precision agriculture, remote sensing
Procedia PDF Downloads 7223489 Consumers’ Preferences and Willingness to Pay for Tomato Attributes: Evidence from Pakistan
Authors: Jahangir Khan, Syed Attaullah Shah, Aditya R. Khanal
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Vegetables are the most important component of a healthy diet; among them, tomatoes are the most purchased and consumed vegetable. Fresh and processed tomatoes are widely consumed in Pakistan and are regarded as premium products. Consumers have unique preferences regarding food choices when buying products in the market. This research paper investigates how consumers assess tomatoes and their willingness to pay for various tomato attributes while making food choices. Information on consumers’ behavior regarding food choices was collected from 1200 respondents through face-to-face interviews using a choice experiment design and an econometric evaluation of the random utility model. The data was gathered from three diverse climatic zones: Northern, Central, and Southern. The study examined consumers' WTP for tomato attributes such as production method, packaging, and variety type. The empirical results confirmed that respondents preferred organic tomatoes and were willing to pay a 65% price premium compared to the conventional method. Additionally, consumers were also willing to pay a 56% price premium for hybrid variety compared to local variety. Results of the research indicated that consumers were willing to pay a premium of 23% for labeled packaging. The findings of this research study provide useful information to stakeholders in the tomato supply chain to better align their products with consumers' preferences, ultimately enhancing market growth and consumers’ satisfaction.Keywords: choice experiment, consumers’ behavior, tomato attributes, willingness to pay
Procedia PDF Downloads 1823488 Neglected Omphalocele Presented as Ventral Hernia in 56-Year-Old Ugandan Female: Case Report and Review of Literature
Authors: Ssembatya Joseph Mary
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Introduction: Omphalocele, an abdominal wall defect, occurs in 1 out of 4,000 to 6,000 live births. It is characterized by visceral herniation of small and large intestines, liver, and sometimes spleen and gonads are involved. The viscera is always covered by a three-layered sac. The defect in the mesoderm is mainly due to the failure of lateral abdominal wall folds to unite. About 350,000 ventral hernia repairs are done annually in the united states of America. Surgical repair with a mesh is the gold standard surgical method. With conservative management of Omphalocele, children are eventually closed between the age of 1 and 5 years. Herein, we present a late manifestation of ventral hernia following Omphalocele in a female Ugandan. Case presentation: A 56-year-old female with no known chronic illnesses and normal perinatal history presented with an umbilical swelling since birth with no associated symptoms. She is a married woman to one husband and has five children, and all of them are in good general condition with no such symptoms. She had normal vitals with an umbilical defect measuring about 20cm from the xiphoid process and 10 cm from the symphysis pubis. Surgery was done (component separation) on the second inpatient day, and it was uneventful. The patient was discharged on the 4th postoperative day in good general condition with a dry and clean surgical site. Conclusion: Despite adequate literature about Omphalocele and clear management guidelines, there have been reported cases of adult presentation of ventral hernias secondary to Omphalocele.Keywords: omphalocele, ventral hernia, uganda, late presentation
Procedia PDF Downloads 7023487 Economic and Environmental Impact of the Missouri Grazing Schools
Authors: C. A. Roberts, S. L. Mascaro, J. R. Gerrish, J. L. Horner
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Management-intensive Grazing (MiG) is a practice that rotates livestock through paddocks in a way that best matches the nutrient requirements of the animal to the yield and quality of the pasture. In the USA, MiG has been taught to livestock producers throughout the state of Missouri in 2- and 3-day workshops called “Missouri Grazing Schools.” The economic impact of these schools was quantified using IMPLAN software. The model included hectares of adoption, animal performance, carrying capacity, and input costs. To date, MiG, as taught in the Missouri Grazing Schools, has been implemented on more than 70,000 hectares in Missouri. The economic impact of these schools is presently $125 million USD per year added to the state economy. This magnitude of impact is the result not only of widespread adoption but also because of increased livestock carrying capacity; in Missouri, a capacity increase of 25 to 30% has been well documented. Additional impacts have been MiG improving forage quality and reducing the cost of feed and fertilizer. The environmental impact of MiG in the state of Missouri is currently being estimated. Environmental impact takes into account the reduction in the application of commercial fertilizers; in MiG systems, nitrogen is supplied by N fixation from legumes, and much of the P and K is recycled naturally by well-distributed manure. The environmental impact also estimates carbon sequestration and methane production; MiG can increase carbon sequestration and reduce methane production in comparison to default grazing practices and feedlot operations in the USA.Keywords: agricultural education, forage quality, management-intensive grazing, nutrient cycling, stock density, sustainable agriculture
Procedia PDF Downloads 20423486 The Impact of Household Income on Students' Financial Literacy
Authors: Dorjana Nano
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Financial literacy has become on focus of many research studies. Family household is found to influence students’ financial literacy. The purpose of this study is to explore whether financial literacy of Albanian students is associated with their family household. The main objectives of this research are: i) firstly, to evaluate how financial literate are Albanian university students; ii) secondly, to examine whether the financial literacy differs based on the level of students family income; and iii) finally, to draw some conclusions and recommendations in order to improve student’s financial literacy. An instrument, comprised of personal finance and personal characteristics is administered to 637 students in Albania. The constituency of the survey is tested based on the dimension reduction and factor analyzing techniques. The One Way Welch ANOVA and multiple comparison techniques are utilized to analyze the data. The results indicate that student’s financial literacy is influenced by their family income.Keywords: financial literacy, household income, smart decisions, university students
Procedia PDF Downloads 27723485 Educational Mobility as a Factor of Tourism Development in the Regional University
Authors: К. Lisinchuk
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An effective approach to the management of international educational mobility in regional universities with the purpose of increasing tourist activity in the region is considered.Keywords: export and import of tourist and educational services, international academic mobility, regional tourist activities
Procedia PDF Downloads 40223484 Factors and Impact of the Intention to Adopt Online Purchases in Africa: The Moderating Effect of Culture
Authors: Mefoute Badiang Alphonse, Emile Saker Nkwei
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This study examines the factors determining the adoption of online purchases among customers and the influence of cultural variables in an African context. The research is based on a combination of the technology acceptance model (IS/IT). The hypotheses are tested using the structural equation method (PLS) on a sample of 446 individuals. The findings show that: (1) rational perception variables are influential factors affecting users’ intentions to adopt online purchases; (2) it is established that cultural factors have an impact on online purchases in the context of the study. Customers who value physical interaction are more likely to make purchases online, although mostly for hedonic reasons. Additionally, the relationship between utilitarian expectations and purchase intention depends on the level of conformity to the group. Implications and limitations of the research are formulated.Keywords: Africa, cultural variables, online purchases, rational perception
Procedia PDF Downloads 8223483 Profitability of Milkfish Production from Three Mariculture Parks in the Philippines
Authors: Rosie S. Abalos, John Patrick M. Dizon
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The operation of fish cages in mariculture parks for milkfish production remains a lucrative business for aquaculture operators. Three areas in the Philippines where mariculture parks are still in active operation were identified as study sites for this research. Financial analysis was used to estimate profitability of mariculture operations in the selected study sites. Based on the result of this research, milkfish production in mariculture parks remains profitable both in terms of net profit generation and the return on investment. To improve the profitability of aquaculture operations in mariculture parks, the relatively high price of operational inputs should be managed. As a recommendation, further studies should be conducted on the profitability of aquaculture operations in mariculture parks in the country to include other factors which may cause losses on the part of the operator and factors that may affect price of produce upon harvest.Keywords: mariculture parks, milkfish production, aquaculture, profitability
Procedia PDF Downloads 16423482 Studying Language of Immediacy and Language of Distance from a Corpus Linguistic Perspective: A Pilot Study of Evaluation Markers in French Television Weather Reports
Authors: Vince Liégeois
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Language of immediacy and distance: Within their discourse theory, Koch & Oesterreicher establish a distinction between a language of immediacy and a language of distance. The former refers to those discourses which are oriented more towards a spoken norm, whereas the latter entails discourses oriented towards a written norm, regardless of whether they are realised phonically or graphically. This means that an utterance can be realised phonically but oriented more towards the written language norm (e.g., a scientific presentation or eulogy) or realised graphically but oriented towards a spoken norm (e.g., a scribble or chat messages). Research desiderata: The methodological approach from Koch & Oesterreicher has often been criticised for not providing a corpus-linguistic methodology, which makes it difficult to work with quantitative data or address large text collections within this research paradigm. Consequently, the Koch & Oesterreicher approach has difficulties gaining ground in those research areas which rely more on corpus linguistic research models, like text linguistics and LSP-research. A combinatory approach: Accordingly, we want to establish a combinatory approach with corpus-based linguistic methodology. To this end, we propose to (i) include data about the context of an utterance (e.g., monologicity/dialogicity, familiarity with the speaker) – which were called “conditions of communication” in the original work of Koch & Oesterreicher – and (ii) correlate the linguistic phenomenon at the centre of the inquiry (e.g., evaluation markers) to a group of linguistic phenomena deemed typical for either distance- or immediacy-language. Based on these two parameters, linguistic phenomena and texts could then be mapped on an immediacy-distance continuum. Pilot study: To illustrate the benefits of this approach, we will conduct a pilot study on evaluation phenomena in French television weather reports, a form of domain-sensitive discourse which has often been cited as an example of a “text genre”. Within this text genre, we will look at so-called “evaluation markers,” e.g., fixed strings like bad weather, stifling hot, and “no luck today!”. These evaluation markers help to communicate the coming weather situation towards the lay audience but have not yet been studied within the Koch & Oesterreicher research paradigm. Accordingly, we want to figure out whether said evaluation markers are more typical for those weather reports which tend more towards immediacy or those which tend more towards distance. To this aim, we collected a corpus with different kinds of television weather reports,e.g., as part of the news broadcast, including dialogue. The evaluation markers themselves will be studied according to the explained methodology, by correlating them to (i) metadata about the context and (ii) linguistic phenomena characterising immediacy-language: repetition, deixis (personal, spatial, and temporal), a freer choice of tense and right- /left-dislocation. Results: Our results indicate that evaluation markers are more dominantly present in those weather reports inclining towards immediacy-language. Based on the methodology established above, we have gained more insight into the working of evaluation markers in the domain-sensitive text genre of (television) weather reports. For future research, it will be interesting to determine whether said evaluation markers are also typical for immediacy-language-oriented in other domain-sensitive discourses.Keywords: corpus-based linguistics, evaluation markers, language of immediacy and distance, weather reports
Procedia PDF Downloads 22323481 The Differences in Organizational Citizenship Behavior Based on Work Status of Hotels Employees in Bali in Terms of Quality of Work Life
Authors: Ni Wayan Sinthia Widiastuti, Komang Rahayu Indrawati
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The increasing number of tourists coming to Bali, causing accommodation facilities, such as hotels have increased. The existence of hotel needs will be the source of labor and cost efficiency, so that hotel management employs employees with different working status. The hospitality industry is one of the sectors that require organizational citizenship behavior because, the main goal of every hotel, in general, was to provide the best service and quality to tourists. The purpose of this study was to determine the differences in organizational citizenship behavior based on work status of employees at the Hotel in Bali in terms of quality of work life. Research sample was chosen randomly through two-stage cluster sampling which succeeds to obtain 126 samples from 11 hotels in Denpasar, Bali. The subjects consisted of 64 employees with Employment Agreement of Uncertain Time or who is often called a permanent employee and 62 employees with Employment Agreement of Certain Time or better known as contract employees, outsourcing, and daily workers. Instruments in this study were the scale of organizational citizenship behavior and the scale of quality of work life. The results of ANCOVA analysis showed there were differences in organizational citizenship behavior based on employee work status in terms of quality of work life. Differences in organizational citizenship behavior and quality of work life based on work status of employees using comparative test was analysis by independent sample t-test shows there were differences in organizational citizenship behavior and quality of work life between employees with different working status in hotels in Bali. The result of the regression analysis showed the functional relationship between quality of work life and organizational citizenship behavior.Keywords: hotel in Bali, organizational citizenship behavior, quality of work life, work status of employees
Procedia PDF Downloads 28723480 Impacts of International Training Program in Pedagogy in Higher Education in the United States on Visiting Scholars in China
Authors: Yuliang Liu, Thomas Lavallee, Mary Weishaar, Gretchen Fricke, Huaibo Xin
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The longitudinal study was designed to investigate the impacts of the International Training Program in Pedagogy (ITPP) at a midwestern institution in the United States on the visiting scholars from China from 2012-18. The study used the survey research method and involved 48 visiting scholars from Northwest Normal University in China in those eight ITPP cohorts. The results of both quantitative and qualitative data were critically examined and indicated both types of data sources revealed similar findings. It was found that the ITPP has significantly affected all scholars' instruction in China. International implications resulted from the study.Keywords: international training program in pedagogy, visiting scholars, survey research method, International implications
Procedia PDF Downloads 21323479 Linguistics and Grammar Conceptions - An Honor to Ferdinand de Saussure
Authors: Adriana Aparecida Rodrigues Leite
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Linguistics and grammar conceptions are necessary to comprehend the structure of a language. On one hand, grammar depicts structural rules and instructions. On the other hand, linguistcs is a science which intends to understand the changes that occur in a language. Ferdinand de Saussure throughout his book called: Cours de linguistique générale (Course of general Linguistics) developed theories that portray explanations which defines linguistics as a real object of study of a language. It differs from grammar which is seen by Saussure as an element without scientific pattern. By that means, this research plans to decipher whether Ferdinand de Saussure would be against these conceptions and rules proposed by grammar. Besides that, this paper was based on the exploratory approach to pose concrete principles and facts to provide a response for the problem. This research is divided in the following sections: Introduction, Ferdinand de Saussure, Linguistics Conceptions, Linguistics for Saussure, Grammar Conceptions, and Grammar for Saussure. The result obtained from the analysis of the problem is highlighted in the section: Final Considerations.Keywords: linguistics, grammar, ferdinand de saussure, language
Procedia PDF Downloads 3123478 A Wasp Parasitoids of Genus Cotesia (Hymenoptera: Braconidae) Naturally Parasitizing Pectinophora gossypiella (Saunders) on Transgenic Cotton in Indian Punjab
Authors: Vijay Kumar, G. K. Grewal, Prasad S. Burange
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India is one of the largest cultivators of cotton in the world. Among the various constraints, insect pests are posing a major hurdle to the success of cotton cultivation. Various bollworms, including the pink bollworm, Pectinophora gossypiella (Saunders), cause serious losses in India, China, Pakistan, Egypt, Brazil, tropical America, and Africa, etc. Bt cotton cultivars having Cry genes were introduced in India in 2002 (Cry1Ac) and 2006 (Cry1Ac+ Cry2Ab) for control of American, spotted, and pink bollworms. Pink bollworm (PBW) larvae infest flowers, squares, and bolls. Larva burrows into flowers and bolls to feed on pollen and seeds, respectively. It has a shorter lifecycle and more generations per year, so it develops resistance more quickly than other bollworms. Further, it has cryptic feeding sites, i.e., flowers and bolls/seeds, so it is not exposed to harsh environmental fluctuations and insecticidal applications. The cry toxin concentration is low in its feeding sites, i.e., seeds and flowers of cotton. The use of insecticide and Bt cotton is the primary control measure that has been successful in limiting the damage of PBW. But with the passage of time, it has developed resistance against insecticides and Bt cotton. However, the use of insecticides increases chemical control costs while causing secondary pest problems and environmental pollution. Extensive research has indicated that monitoring and control measures such as biological, cultural, chemical, and host plant resistance methods can be integrated for effective PBW management. The potential of various biological control organisms needs to be explored. The impact of transgenic cotton on non-target organisms, particularly natural enemies, which play an important role in pest control, is still being debated. According to some authors, Bt crops have a negative impact on natural enemies, particularly parasitoids. An experiment was carried out in the Integrated Pest Management Laboratory of the Department of Entomology, Punjab Agricultural University, Ludhiana, Punjab, India, to study the natural parasitization of PBW on Bt cotton in 2022. A large population of larvae of PBW were kept individually in plastic containers and fed with cotton bolls until the emergence of a parasitoid cocoon. The first cocoon of the parasitoid was observed on October 25, 2022. Symptoms of parasitization were never seen on larvae. Larvae stopped feeding and became inactive before the emergence of parasitoids for pupation. Grub makes its way out of larvae by making a hole in the integument, and immediately after coming out, it spins the cocoon. The adult parasitoid emerged from the cocoon after eight days. The parasitoids that emerged from the cocoon were identified as Cotesia (Braconidae: Hymenoptera) based on the features of the adult. Out of 475 larvae of PBW, 87 were parasitized, with 18.31% of parasitization. Out of these, 6.73% were first instar, 10.52% were second instar, and 1.05% were third instar larvae of PBW. No parasitization was observed in fourth instar larvae. Parasitoids were observed during the fag end of cropping season and mostly on the earlier instars. It is concluded that the potential of Cotesia may be explored as a biological control agent against PBW, which is safer to human beings, environment and non-taraltoget organisms.Keywords: biocontrol, Bt cotton, Cotesia, Pectinophora gossypiella
Procedia PDF Downloads 8623477 Utilization of Bottom Ash as Catalyst in Biomass Steam Gasification for Hydrogen and Syngas Production: Lab Scale Approach
Authors: Angga Pratama Herman, Muhammad Shahbaz, Suzana Yusup
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Bottom ash is a solid waste from thermal power plant and it is usually disposed of into landfills and ash ponds. These disposal methods are not sustainable since new lands need to be acquired as the landfills and ash ponds are fill to its capacity. Bottom ash also classified as hazardous material that makes the disposal methods may have contributed to the environmental effect to the area. Hence, more research needs to be done to explore the potential of recycling the bottom ash as more useful product. The objective of this research is to explore the potential of utilizing bottom ash as catalyst in biomass steam gasification. In this research, bottom ash was used as catalyst in gasification of Palm Kernel Shell (PKS) using Thermo Gravimetric Analyzer coupled with mass spectrometry (TGA/MS). The effects of temperature (650 – 750 °C), particle size (0.5 – 1.0 mm) and bottom ash percentage (2 % - 10 %) were studied with and without steam. The experimental arrays were designed using expert method of Central Composite Design (CCD). Results show maximum yield of hydrogen gas was 34.3 mole % for gasification without steam and 61.4 Mole % with steam. Similar trend was observed for syngas production. The maximum syngas yield was 59.5 mole % for without steam and it reached up to 81.5 mole% with the use of steam. The optimal condition for both product gases was temperature 700 °C, particle size 0.75 mm and cool bottom ash % 0.06. In conclusion, the use of bottom ash as catalyst is possible for biomass steam gasification and the product gases composition are comparable with previous researches, however the results need to be validated for bench or pilot scale study.Keywords: bottom ash, biomass steam gasification, catalyst, lab scale
Procedia PDF Downloads 30123476 An Empirical Study of Determinants Influencing Telemedicine Services Acceptance by Healthcare Professionals: Case of Selected Hospitals in Ghana
Authors: Jonathan Kissi, Baozhen Dai, Wisdom W. K. Pomegbe, Abdul-Basit Kassim
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Protecting patient’s digital information is a growing concern for healthcare institutions as people nowadays perpetually live their lives through telemedicine services. These telemedicine services have been confronted with several determinants that hinder their successful implementations, especially in developing countries. Identifying such determinants that influence the acceptance of telemedicine services is also a problem for healthcare professionals. Despite the tremendous increase in telemedicine services, its adoption, and use has been quite slow in some healthcare settings. Generally, it is accepted in today’s globalizing world that the success of telemedicine services relies on users’ satisfaction. Satisfying health professionals and patients are one of the crucial objectives of telemedicine success. This study seeks to investigate the determinants that influence health professionals’ intention to utilize telemedicine services in clinical activities in a sub-Saharan African country in West Africa (Ghana). A hybridized model comprising of health adoption models, including technology acceptance theory, diffusion of innovation theory, and protection of motivation theory, were used to investigate these quandaries. The study was carried out in four government health institutions that apply and regulate telemedicine services in their clinical activities. A structured questionnaire was developed and used for data collection. Purposive and convenience sampling methods were used in the selection of healthcare professionals from different medical fields for the study. The collected data were analyzed based on structural equation modeling (SEM) approach. All selected constructs showed a significant relationship with health professional’s behavioral intention in the direction expected from prior literature including perceived usefulness, perceived ease of use, management strategies, financial sustainability, communication channels, patients security threat, patients privacy risk, self efficacy, actual service use, user satisfaction, and telemedicine services systems securities threat. Surprisingly, user characteristics and response efficacy of health professionals were not significant in the hybridized model. The findings and insights from this research show that health professionals are pragmatic when making choices for technology applications and also their willingness to use telemedicine services. They are, however, anxious about its threats and coping appraisals. The identified significant constructs in the study may help to increase efficiency, quality of services, quality patient care delivery, and satisfactory user satisfaction among healthcare professionals. The implantation and effective utilization of telemedicine services in the selected hospitals will aid as a strategy to eradicate hardships in healthcare services delivery. The service will help attain universal health access coverage to all populace. This study contributes to empirical knowledge by identifying the vital factors influencing health professionals’ behavioral intentions to adopt telemedicine services. The study will also help stakeholders of healthcare to formulate better policies towards telemedicine service usage.Keywords: telemedicine service, perceived usefulness, perceived ease of use, management strategies, security threats
Procedia PDF Downloads 14523475 Variability of Hydrological Modeling of the Blue Nile
Authors: Abeer Samy, Oliver C. Saavedra Valeriano, Abdelazim Negm
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The Blue Nile Basin is the most important tributary of the Nile River. Egypt and Sudan are almost dependent on water originated from the Blue Nile. This multi-dependency creates conflicts among the three countries Egypt, Sudan, and Ethiopia making the management of these conflicts as an international issue. Good assessment of the water resources of the Blue Nile is an important to help in managing such conflicts. Hydrological models are good tool for such assessment. This paper presents a critical review of the nature and variability of the climate and hydrology of the Blue Nile Basin as a first step of using hydrological modeling to assess the water resources of the Blue Nile. Many several attempts are done to develop basin-scale hydrological modeling on the Blue Nile. Lumped and semi distributed models used averages of meteorological inputs and watershed characteristics in hydrological simulation, to analyze runoff for flood control and water resource management. Distributed models include the temporal and spatial variability of catchment conditions and meteorological inputs to allow better representation of the hydrological process. The main challenge of all used models was to assess the water resources of the basin is the shortage of the data needed for models calibration and validation. It is recommended to use distributed model for their higher accuracy to cope with the great variability and complexity of the Blue Nile basin and to collect sufficient data to have more sophisticated and accurate hydrological modeling.Keywords: Blue Nile Basin, climate change, hydrological modeling, watershed
Procedia PDF Downloads 36923474 An Investigation of the Determinants of Discount Rate Manipulation in Swedish and Finnish Listed Companies
Authors: Fredrik Hartwig, Peter Lindberg
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In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.Keywords: discount rate, manipulation, goodwill impairment test, disclosures
Procedia PDF Downloads 13323473 How Do Sports Positively Affect Students’ Mental Health in Post-secondary Education Programs: Research Proposal
Authors: Zachary Smith, Riette Bloomfield, Taylor Dukate, Joshua Halterman, Noah Phillips
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College students have stressful lives, classes, work, and home life; it all adds up to anxiety and stress. Most students can manage the stress, but some can’t and need help. Mental health issues are on the rise among college-age students, which could lead to other health issues, depression, or even suicidal thoughts. There needs to be an outlet for these students, and one suggestion is participating in sports or exercise/recreation activities. “Strong body, strong mind” is a concept that has been researched for many decades now. While that has been preached, depression and anxiety have still been at an all-time high in college students within the last five years. College students are expected to stay on top of their academic coursework, obtain and keep relationships, adjust to living independently, and economic strain. As p oor mental health becomes inherent, struggles academically, dropping out of school, becoming involved in immoral situations, or as far as committing suicide, can be seen shortly after. This research proposal examines the positive impact of sports on students' mental health in post-secondary education programs. The study aims to investigate how participation in college sports can alleviate stress, anxiety, and depression, improve mood and focus, and contribute to better academic performance. With the increasing prevalence of mental health issues among college students and the growing emphasis on mental health awareness, this research is significant for understanding and managing collegiate sports programs. Overall, sports help with mental and physical health for all ages.Keywords: mental health, sports, college students, recreation programs
Procedia PDF Downloads 5123472 Gender Differences in Communication Styles: An Analysis of the Language of Earnings Conference Calls
Authors: Chiara De Amicis, Sonia Falconieri, Mesut Tastan
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In this study, we analyze the language employed by Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) during earnings conference calls from a gender perspective. We find evidences that conference calls held by female CEOs and/or CFOs exhibit a higher level of optimism compared to conference calls held by male CEOs and/or CFOs. Moreover, female managers tend to present and discuss firm performances with less vagueness as compared to their male colleagues. We then observe the market reaction around each earnings conference call: while manager optimism is perceived as a good signal by investors, manager vagueness significantly dampens the market reaction around the call. Whether the gender of the CEO and/or the CFO delivering the conference call affects investors’ perceptions about the firm performance is still an open question. Some evidences show that the language employed by female managers conveys more valuable information for market participants as compared to the language employed by their male counterparts. This study contributes to a growing literature in finance and accounting that uses textual analysis to assess the informativeness of corporate disclosure. To our knowledge, this is the first paper that aims at answering the question whether the gender of firm’s top managers does matter when it comes to assess the informativeness of corporate spoken communication. We believe that our results will be of relevance for future research in the field. Moreover, our evidence may be used in support of the debate if a larger participation by women in the management of companies should be encouraged or not.Keywords: conference calls, even study, gender, market reaction, textual analysis
Procedia PDF Downloads 19723471 Value Relevance of Good Governance: A Study on Listed Companies in the UK
Authors: Ashiqul Amin Khan, Mohsin Ul Amin Khan
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The aim of this research is to find the relationship between good governance and shareholder wealth maximisation. The concept of good governance has become more objective in nature over time through various regulations, professionalisation, and practices. This has led to a number of methods for scoring and ranking corporate governance practices. Since shareholder wealth maximisation remains the key corporate goal for managers and governors alike, the effect of good governance in increasing the value of corporations is commented to be an important aspect. In measuring the value relevance of good governance, statistical measures of various yields of listed companies in the UK have been used in this research. Yields reflect required returns on investments from different investment tenets. Historical yields, calculated using historical fundamental data of such companies, reflect expected yields to a great extent. These yields, in turn, reflect the expected risk premium and growth associated with the stocks of the companies. Using fundamental data, the yields have been adjusted to reflect the risk premium required by the investors along various value paradigms. Good governance should naturally lead to lower required risk premium since good corporate governance provided assurance to the investors in terms of sustainability of future performance and desired financial conduct. This, in turn, increases the wealth of stockholders. The findings of this research confirm such nature of the relationship between good governance and value of the company in the long run.Keywords: corporate governance, good governance practices, short-termism, shareholder value relevance, wealth maximisation, yield
Procedia PDF Downloads 37023470 Neuroplasticity in Language Acquisition in English as Foreign Language Classrooms
Authors: Sabitha Rahim
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In the context of teaching vocabulary of English as Foreign Language (EFL), the confluence of memory and retention is one of the most significant factors in students' language acquisition. The progress of students engaged in foreign language acquisition is often stymied by vocabulary attrition, which leads to learners' lack of confidence and motivation. However, among other factors, little research has investigated the importance of neuroplasticity in Foreign Language acquisition and how underused neural pathways lead to the loss of plasticity, thereby affecting the learners’ vocabulary retention and motivation. This research explored the effect of enhancing vocabulary acquisition of EFL students in the Foundation Year at King Abdulaziz University through various methods and neuroplasticity exercises that reinforced their attention, motivation, and engagement. It analyzed the results to determine if stimulating the brain of EFL learners by various physical and mental activities led to the improvement in short and long term memory in vocabulary retention. The main data collection methods were student surveys, assessment records of teachers, student achievement test results, and students' follow-up interviews. A key implication of this research is for the institutions to consider having multiple varieties of student activities promoting brain plasticity within the classrooms as an effective tool for foreign language acquisition. Building awareness among the faculty and adapting the curriculum to include activities that promote brain plasticity ensures an enhanced learning environment and effective language acquisition in EFL classrooms.Keywords: language acquisition, neural paths, neuroplasticity, vocabulary attrition
Procedia PDF Downloads 17923469 The Factors for Developing Trainers in Auto Parts Manufacturing Factories at Amata Nakon Industrial Estate in Cholburi Province
Authors: Weerakarj Dokchan
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The purposes of this research are to find out the factors for developing trainers in the auto part manufacturing factories (AMF) in Amata Nakon Industrial Estate Cholburi. Population in this study included 148 operators to complete the questionnaires and 10 trainers to provide the information on the interview. The research statistics consisted of percentage, mean, standard deviation and step-wise multiple linear regression analysis.The analysis of the training model revealed that: The research result showed that the development factors of trainers in AMF consisted of 3 main factors and 8 sub-factors: 1) knowledge competency consisting of 4 sub-factors; arrangement of critical thinking, organizational loyalty, working experience of the trainers, analysis of behavior, and work and organization loyalty which could predict the success of the trainers at 55.60%. 2) Skill competency consisted of 4 sub-factors, arrangement of critical thinking, organizational loyalty and analysis of behavior and work and the development of emotional quotient. These 4 sub-factors could predict the success of the trainers in skill aspect 55.90%. 3) The attitude competency consisted of 4 sub-factors, arrangement of critical thinking, intention of trainee computer competency and teaching psychology. In conclusion, these 4 sub-factors could predict the success of the trainers in attitude aspect 58.50%.Keywords: the development factors, trainers development, trainer competencies, auto part manufacturing factory (AMF), AmataNakon Industrial Estate Cholburi
Procedia PDF Downloads 30623468 Supply Chain Technology Adoption in Textile and Apparel Industry
Authors: Zulkifli Mohamed Udin, Lee Khai-Loon, Mohamad Ghozali Hassan
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In today’s dynamic business environment, the competition is no longer between firms, but between supply chains to gain competitive advantages. The global manufacturing sector, especially the textile and apparel industry are essentially known for its supply chain dependency. The delicate nature of its business leads to emphasis on the smooth movement of upstream and downstream supply chain. The nature of this industry, however, result in huge dynamic flow of physical, information, and financial. The dynamic management of these flows requires adoption of supply chain technologies. Even though technology is widely implemented and studied in many industries by researchers, adoption of supply chain technologies in Malaysian textile and apparel industry is limited. There is relatively a handful academic study conducted on recent developments in Malaysian textile and apparel industry and supply chain technology adoption indicate a major gap in supply chain performance studies. Considering the importance given to Third Industrial Master Plan by the government Malaysia, it is necessary to understand the power of supply chain technology adoptions. This study aims to investigate supply chain technology adoption by textile and apparel companies in Malaysia. The result highlighted the benefits perceived by textile and apparel companies from supply chain technologies. The indifference of small and medium enterprises to operation management acts as a major inhibitor to the adoption of supply chain technologies, since they have resource limitations. This study could be used as a precursor for further detailed studies on this issue.Keywords: supply chain technology adoption, supply chain performance, textile, apparel industry
Procedia PDF Downloads 49423467 The Social Area Disclosure to Reduce Conflicts between Community and the State: A Case of Mahakan Fortress, Bangkok
Authors: Saowapa Phaithayawat
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The purposes of this study are 1) to study the over 20-year attempt of Mahakan fort community to negotiate with Bangkok Metropolitan Administration (BMA) to remain in their residential area belonging to the state, and 2) to apply the new social and cultural dimension between the state and the community as an alternative for local participation in keeping their residential area. This is a qualitative research, and the findings reveal that the community claimed their ancestors’ right as owners of this piece of land for over 200 years. The community, therefore, requested to take part in the preservation of land, culture and local intellect and the area management in terms of being a learning resource on the cultural road in Rattanakosin Island. However, BMA imposed the law concerning the community area relocation in Rattanakosin Island. The result of law enforcement led to the failure of the area relocation, and the hard hit on physical structure of the area including the overall deterioration of the cultural road renovated in the year 1982, the 200 years’ celebration of Bangkok. The enforcement of law by the state required the move of the community, and the landscape improvement based on the capital city plan. However, this enforcement resulted in the unending conflicts between the community and the state, and the solution of this problem was unclear. At the same time the community has spent a long time opposing the state’s action, and preparing themselves by administrating the community behind Mahakan fortress with community administrative committee under the suggestion of external organization by registering all community members, providing funds for community administration. At the meantime the state lacked the continuation of the enforcement due to political problem and BMA’s administration problem. It is, therefore, suggested that an alternative solution to this problem lie at the negotiation between the state and the community with the purpose of the collaboration between the two to develop the area under the protective law of each side.Keywords: Pom-Mahakan community, reduction of conflicts, social area disclosure, residential area
Procedia PDF Downloads 31523466 Marital Conflict and Adolescent Psycho-Social Well-Being: Mediation and Moderation Analysis
Authors: Nino KItoshvili
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The family is an integral part of society, which plays a major role in the socialization and the formation of a person as a full member of society. The marital conflict even harms family members and finds a different effect on each member of the family, especially on children. There is a significant difference in the behavior of adolescents in conflict and non-conflict families. In times of marital conflict, adolescent psycho-social well-being is significantly dependent on socio-cultural mediating variables such as; Family income; Parenting style; The functioning of the family, and the existence of psycho-social support. In a family with low economic performance, low psychosocial harassment, family dysfunction, and bad parenting style, marital conflict significantly increases the risk of deteriorating adolescent psycho-social well-being. At this time, to support the well-being of the child, a special role is played by improving the marital relationship, which must be supported by state and community services. There are very few family studies in this field in Georgia, the therapeutic direction of the family is at an early stage, and there are no family-supporting psycho-social programs. This increases the chances of adolescent psycho-social well-being deteriorating amd socialization problems. The study will examine the mediating variables of marital conflict and adolescent psycho-social well-being and will attempt to determine their mediating and moderating role. Research suggests that an increase in the rate of marital conflict is associated with a decrease in child well-being. The well-being of children in conflict families is lower than that of children in non-conflict families and depends on the variables of mediating variables. Quantitative research will be conducted to study this phenomenon through a questionnaire developed and standardized in the research process. The study will be attended by families living in Georgia - spouses (married) and their adolescent children. By analyzing the data obtained from the research, we will be able to determine in which cases the intensity of the relationship between the marital conflict and the well-being of the adolescent increases or decreases; To conclude the mediating and moderating role of mediating variables and also to make relevant recommendations to reduce the negative impact on the psycho-social well-being of a child of marital conflict.Keywords: adolescent, mediation, moderation, conflict, couple, well-being
Procedia PDF Downloads 11223465 Improving the Teaching of Mathematics at University Using the Inverted Classroom Model: A Case in Greece
Authors: G. S. Androulakis, G. Deli, M. Kaisari, N. Mihos
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Teaching practices at the university level have changed and developed during the last decade. Implementation of inverted classroom method in secondary education consists of a well-formed basis for academic teachers. On the other hand, distance learning is a well-known field in education research and widespread as a method of teaching. Nonetheless, the new pandemic found many Universities all over the world unprepared, which made adaptations to new methods of teaching a necessity. In this paper, we analyze a model of an inverted university classroom in a distance learning context. Thus, the main purpose of our research is to investigate students’ difficulties as they transit to a new style of teaching and explore their learning development during a semester totally different from others. Our teaching experiment took place at the Business Administration department of the University of Patras, in the context of two courses: Calculus, a course aimed at first-year students, and Statistics, a course aimed at second-year students. Second-year students had the opportunity to attend courses in the university classroom. First-year students started their semester with distance learning. Using a comparative study of these two groups, we explored significant differences in students’ learning procedures. Focused group interviews, written tests, analyses of students’ dialogues were used in a mixed quantity and quality research. Our analysis reveals students’ skills, capabilities but also a difficulty in following, non-traditional style of teaching. The inverted classroom model, according to our findings, offers benefits in the educational procedure, even in a distance learning environment.Keywords: distance learning, higher education, inverted classroom, mathematics teaching
Procedia PDF Downloads 13723464 Students’ Perceptions of Well-Being and School-Based Well-Being Programs and Interventions
Authors: Amanda Madden
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The purpose of this research was to identify students understanding of well-being and perceptions of the effective components of school-based well-being programs they have participated in during their time in secondary school. With one in four adolescents suffering from some form of mental health disorder, which has the potential to directly impact their academic ability, schools have moved towards a more holistic approach to education, resulting in the growth of school-based well-being programs. There is limited research on the effectiveness of school-based well-being programs, with fewer studies examining students’ perspectives on their well-being. A mixed-method design was utilized, framed by a social constructivist methodology. Quantitative data was collected through a researcher-developed self-report survey, and qualitative data were collected through one-on-one interviews and a semi-structured focus group undertaken with Year 12 students from three independent co-educational schools in Western Australia. Preliminary findings indicate that participants have experienced a minimal impact, either positively or negatively, on their well-being from school-based well-being programs. The data detailed that adolescents consider happiness, positive attitude, good physical health, balance, emotional fulfillment and confidence components of well-being. The findings also highlighted sports, positive family relationships, positive friendships, and pets positively enhanced well-being. This research suggests that researchers and educational leaders should consider students’ understanding of well-being in the development of school-based well-being assessments and interventions. Students are the recipients of school-based well-being programs and are best placed to inform what they will and will not respond to in the determination of appropriate well-being content.Keywords: wellbeing, school based wellbeing, adolescents, wellbeing interventions
Procedia PDF Downloads 7423463 Heightening Pre-Service Teachers’ Attitude towards Learning and Metacognitive Learning through Information and Communication Technology: Pre-Service Science Teachers’ Perspective
Authors: Abiodun Ezekiel Adesina, Ijeoma Ginikanwa Akubugwo
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Information and Communication Technology, ICT can heighten pre-service teachers’ attitudes toward learning and metacognitive learning; however, there is a dearth of literature on the perception of the pre-service teachers on heightening their attitude toward learning and metacognitive learning. Thus, this study investigates the perception of pre-service science teachers on heightening their attitude towards learning and metacognitive learning through ICT. Two research questions and four hypotheses guided the research. A mixed methods research was adopted for the study in concurrent triangulation type of integrating qualitative and quantitative approaches to the study. The cluster random sampling technique was adopted to select 250 pre-service science teachers in Oyo township. Two self-constructed instruments: Heightening Pre-service Science Teachers’ Attitude towards Learning and Metacognitive Learning through Information and Communication Technology Scale (HPALMIS, r=.73), and an unstructured interview were used for data collection. Thematic analysis, frequency counts and percentages, t-tests, and analysis of variance were used for data analysis. The perception level of the pre-service science teachers on heightening their attitude towards learning and metacognitive learning through ICT is above average, with the majority perceiving that ICT can enhance their thinking about their learning. The perception was significant (mean=92.68, SD=10.86, df=249, t=134.91, p<.05). The perception was significantly differentiated by gender (t=2.10, df= 248, p<.05) in favour of the female pre-service teachers and based on the first time of ICTs use (F(5,244)= 9.586, p<.05). Lecturers of science and science related courses should therefore imbibe the use of ICTs in heightening pre-service teachers’ attitude towards learning and metacognitive learning. Government should organize workshops, seminars, lectures, and symposia along with professional bodies for the science education lecturers to keep abreast of the trending ICT.Keywords: pre-service teachers’ attitude towards learning, metacognitive learning, ICT, pre-service teachers’ perspectives
Procedia PDF Downloads 10323462 The Impacts of an Adapted Literature Circle Model on Reading Comprehension, Engagement, and Cooperation in an EFL Reading Course
Authors: Tiantian Feng
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There is a dearth of research on the literary circle as a teaching strategy in English as a Foreign Language (EFL) classes in Chinese colleges and universities and even fewer empirical studies on its impacts. In this one-quarter, design-based project, the researcher aims to increase students’ engagement, cooperation, and, on top of that, reading comprehension performance by utilizing a researcher-developed, adapted reading circle model in an EFL reading course at a Chinese college. The model also integrated team-based learning and portfolio assessment, with an emphasis on the specialization of individual responsibilities, contributions, and outcomes in reading projects, with the goal of addressing current issues in EFL classes at Chinese colleges, such as passive learning, test orientation, ineffective and uncooperative teamwork, and lack of dynamics. In this quasi-experimental research, two groups of students enrolled in the course were invited to participate in four in-class team projects, with the intervention class following the adapted literature circle model and team members rotating as Leader, Coordinator, Brain trust, and Reporter. The researcher/instructor used a sequential explanatory mixed-methods approach to quantitatively analyze the final grades for the pre-and post-tests, as well as individual scores for team projects and will code students' artifacts in the next step, with the results to be reported in a subsequent paper(s). Initial analysis showed that both groups saw an increase in final grades, but the intervention group enjoyed a more significant boost, suggesting that the adapted reading circle model is effective in improving students’ reading comprehension performance. This research not only closes the empirical research gap of literature circles in college EFL classes in China but also adds to the pool of effective ways to optimize reading comprehension performance and class performance in college EFL classes.Keywords: literature circle, EFL teaching, college english reading, reading comprehension
Procedia PDF Downloads 10323461 Results concerning the University: Industry Partnership for a Research Project Implementation (MUROS) in the Romanian Program Star
Authors: Loretta Ichim, Dan Popescu, Grigore Stamatescu
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The paper reports the collaboration between a top university from Romania and three companies for the implementation of a research project in a multidisciplinary domain, focusing on the impact and benefits both for the education and industry. The joint activities were developed under the Space Technology and Advanced Research Program (STAR), funded by the Romanian Space Agency (ROSA) for a university-industry partnership. The context was defined by linking the European Space Agency optional programs, with the development and promotion national research, with the educational and industrial capabilities in the aeronautics, security and related areas by increasing the collaboration between academic and industrial entities as well as by realizing high-level scientific production. The project name is Multisensory Robotic System for Aerial Monitoring of Critical Infrastructure Systems (MUROS), which was carried 2013-2016. The project included the University POLITEHNICA of Bucharest (coordinator) and three companies, which manufacture and market unmanned aerial systems. The project had as main objective the development of an integrated system for combined ground wireless sensor networks and UAV monitoring in various application scenarios for critical infrastructure surveillance. This included specific activities related to fundamental and applied research, technology transfer, prototype implementation and result dissemination. The core area of the contributions laid in distributed data processing and communication mechanisms, advanced image processing and embedded system development. Special focus is given by the paper to analyzing the impact the project implementation in the educational process, directly or indirectly, through the faculty members (professors and students) involved in the research team. Three main directions are discussed: a) enabling students to carry out internships at the partner companies, b) handling advanced topics and industry requirements at the master's level, c) experiments and concept validation for doctoral thesis. The impact of the research work (as the educational component) developed by the faculty members on the increasing performances of the companies’ products is highlighted. The collaboration between university and companies was well balanced both for contributions and results. The paper also presents the outcomes of the project which reveals the efficient collaboration between high education and industry: master thesis, doctoral thesis, conference papers, journal papers, technical documentation for technology transfer, prototype, and patent. The experience can provide useful practices of blending research and education within an academia-industry cooperation framework while the lessons learned represent a starting point in debating the new role of advanced research and development performing companies in association with higher education. This partnership, promoted at UE level, has a broad impact beyond the constrained scope of a single project and can develop into long-lasting collaboration while benefiting all stakeholders: students, universities and the surrounding knowledge-based economic and industrial ecosystem. Due to the exchange of experiences between the university (UPB) and the manufacturing company (AFT Design), a new project, SIMUL, under the Bridge Grant Program (Romanian executive agency UEFISCDI) was started (2016 – 2017). This project will continue the educational research for innovation on master and doctoral studies in MUROS thematic (collaborative multi-UAV application for flood detection).Keywords: education process, multisensory robotic system, research and innovation project, technology transfer, university-industry partnership
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