Search results for: family led decision making
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 9795

Search results for: family led decision making

2205 The Moment of Departure: Redefining Self and Space in Literacy Activism

Authors: Sofie Dewayani, Pratiwi Retnaningdyah

Abstract:

Literacy practice is situated within the identity enactment in a particular time and space. The literacy practices in public places, ranging from city parks, urban slums to city roads are meeting places of discursive practices produced by dynamic interactions, and sometimes contestations, of social powers and capitals. The present paper examines the ways the literacy activists construct their sense of space in attempts to develop possibilities for literacy programs as they are sent to work with marginalized communities far away from their hometowns in Indonesia. In particular, this paper analyzes the activists’ reflections of identity enactment - othering, familiarity, and sense of comfort - as they are trying to make meaning of the communities’ literacy capitals and practices in the process of adapting with the communities. Data collected for this paper were travel diaries - serving as literacy narratives - obtained from a literacy residency program sponsored by the Indonesian Ministry of Education and Culture. The residency program itself involved 30 youths (18 to 30 years old) to work with marginalized communities in literacy activism programs. This paper analyzes the written narratives of four focal participants using Bakhtin’s chronotopes - the configurations of time and space - that figure into the youth’s meaning-making of literacy as well as their exercise of power and identity. Follow-up interviews were added to enrich the analysis. The analysis considers the youth’s ‘moment of departure’ a critical point in their reconstructions of self and space. This paper expands the discussions of literacy discourse and spatiality while lending its supports to literacy activism in highly diverse multicultural settings.

Keywords: chronotopes, discourse, identity, literacy activism

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2204 Sensory and Microbiological Sustainability of Smoked Meat Products–Smoked Ham in Order to Determine the Shelf-Life under the Changed Conditions at +15°C

Authors: Radovan Čobanović, Milica Rankov Šicar

Abstract:

The meat is in the group of perishable food which can be spoiled very rapidly if stored at room temperature. Salting in combination with smoke is intended to extend shelf life, and also to form the specific taste, odor and color. The smoke do not affect only on taste and flavor of the product, it has a bactericidal and oxidative effect and that is the reason because smoked products are less susceptible to oxidation and decay processes. According to mentioned the goal of this study was to evaluate shelf life of smoked ham, which is stored in conditions of high temperature (+15 °C). For the purposes of this study analyzes were conducted on eight samples of smoked ham every 7th day from the day of reception until 21st day. During this period, smoked ham is subjected to sensory analysis (appearance, odor, taste, color, aroma) and bacteriological analyzes (Listeria monocytogenes, Salmonella spp. and yeasts and molds) according to Serbian state regulation. All analyses were tested according to ISO methodology: sensory analysis ISO 6658, Listeria monocytogenes ISO 11 290-1, Salmonella spp ISO 6579 and yeasts and molds ISO 21527-2. Results of sensory analysis of smoked ham indicating that the samples after the first seven days of storage showed visual changes at the surface in the form of allocations of salt, most likely due to the process of drying out the internal parts of the product. The sample, after fifteen days of storage had intensive exterior changes, but the taste was still acceptable. Between the fifteenth and twenty-first day of storage, there is an unacceptable change on the surface and inside of the product and the occurrence of molds and yeasts but neither one analyzed pathogen was found. Based on the obtained results it can be concluded that this type of product cannot be stored for more than seven days at an elevated temperature of +15°C because there are a visual changes that would certainly have influence on decision of customers when purchase of this product is concerned.

Keywords: sustainability, smoked meat products, food engineering, agricultural process engineering

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2203 An Analysis of Laboratory Management Practices and Laid down Standard in Some Colleges of Education in Kano State, Nigeria

Authors: Joseph Abiodun Ayo

Abstract:

The main purpose of this study was to investigate the science laboratory management practices employed in some colleges of education in Kano State, Nigeria. Four specific objectives were stated to guide the study, four research questions were investigated, four null hypothesis were tested at 0.05 level of significance. A survey design was used and science laboratory management questionnaires which solicit responses that was used in answering the research questions and testing of hypotheses. These questionnaires were distributed to the respective respondents in the sampled colleges. The respondents for the study comprised biology chemistry, physics, integrated science teacher trainers and the paraprofessionals. Data were analyzed using mean and standard deviation to answer the questions. Chi-square statistical technique was used to test the hypothesis. The findings of the study revealed that all procedures on control of laboratory activities were rarely observed. Safety procedures were occasionally practiced. On provision and procurement of laboratory equipment and materials it was observed that both academic and the paraprofessional were not fully involved. While maintenance measures were occasionally observed, furthermore science laboratory management procedures are not frequently practiced. Hence making the acquisition of science process skills by students becoming difficult. To arrest these anomalies, it is recommended that direct labor in the maintenance of laboratory equipment and other apparatus by paraprofessional is crucial. Training of academic and paraprofessional through workshops to acquire technical skills in maintenance of science laboratory equipment be instituted to increase professionalism. Periodic supervision of activities in the science laboratories should be done promptly.

Keywords: laboratory, management, standard, facility

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2202 The Extent of Land Use Externalities in the Fringe of Jakarta Metropolitan: An Application of Spatial Panel Dynamic Land Value Model

Authors: Rahma Fitriani, Eni Sumarminingsih, Suci Astutik

Abstract:

In a fast growing region, conversion of agricultural lands which are surrounded by some new development sites will occur sooner than expected. This phenomenon has been experienced by many regions in Indonesia, especially the fringe of Jakarta (BoDeTaBek). Being Indonesia’s capital city, rapid conversion of land in this area is an unavoidable process. The land conversion expands spatially into the fringe regions, which were initially dominated by agricultural land or conservation sites. Without proper control or growth management, this activity will invite greater costs than benefits. The current land use is the use which maximizes its value. In order to maintain land for agricultural activity or conservation, some efforts are needed to keep the land value of this activity as high as possible. In this case, the knowledge regarding the functional relationship between land value and its driving forces is necessary. In a fast growing region, development externalities are the assumed dominant driving force. Land value is the product of the past decision of its use leading to its value. It is also affected by the local characteristics and the observed surrounded land use (externalities) from the previous period. The effect of each factor on land value has dynamic and spatial virtues; an empirical spatial dynamic land value model will be more useful to capture them. The model will be useful to test and to estimate the extent of land use externalities on land value in the short run as well as in the long run. It serves as a basis to formulate an effective urban growth management’s policy. This study will apply the model to the case of land value in the fringe of Jakarta Metropolitan. The model will be used further to predict the effect of externalities on land value, in the form of prediction map. For the case of Jakarta’s fringe, there is some evidence about the significance of neighborhood urban activity – negative externalities, the previous land value and local accessibility on land value. The effects are accumulated dynamically over years, but they will fully affect the land value after six years.

Keywords: growth management, land use externalities, land value, spatial panel dynamic

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2201 An Inventory Management Model to Manage the Stock Level for Irregular Demand Items

Authors: Riccardo Patriarca, Giulio Di Gravio, Francesco Costantino, Massimo Tronci

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An accurate inventory management policy acquires a crucial role in the several high-availability sectors. In these sectors, due to the high-cost of spares and backorders, an (S-1, S) replenishment policy is necessary for high-availability items. The policy enables the shipment of a substitute efficient item anytime the inventory size decreases by one. This policy can be modelled following the Multi-Echelon Technique for Recoverable Item Control (METRIC). The METRIC is a system-based technique that allows defining the optimum stock level in a multi-echelon network, adopting measures in line with the decision-maker’s perspective. The METRIC defines an availability-cost function with inventory costs and required service levels, using as inputs data about the demand trend, the supplying and maintenance characteristics of the network and the budget/availability constraints. The traditional METRIC relies on the hypothesis that a Poisson distribution well represents the demand distribution in case of items with a low failure rate. However, in this research, we will explore the effects of using a Poisson distribution to model the demand of low failure rate items characterized by an irregular demand trend. This characteristic of a demand is not included in the traditional METRIC formulation leading to the need of revising its traditional formulation. Using the CV (Coefficient of Variation) and ADI (Average inter-Demand Interval) classification, we will define the inherent flaws of Poisson-based METRIC for irregular demand items, defining an innovative ad hoc distribution which can better fit the irregular demands. This distribution will allow defining proper stock levels to reduce stocking and backorder costs due to the high irregularities in the demand trend. A case study in the aviation domain will clarify the benefits of this innovative METRIC approach.

Keywords: METRIC, inventory management, irregular demand, spare parts

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2200 Improvement plan for Integrity of Intensive Care Unit Patients Withdrawn from Life-Sustaining Medical Care

Authors: Shang-Sin Shiu, Shu-I Chin, Hsiu-Ju Chen, Ru-Yu Lien

Abstract:

The Hospice and Palliative Care Act has undergone three revisions, making it less challenging for terminal patients to withdraw life support systems. However, the adequacy of care before withdraw is a crucial factor in end-of-life medical treatment. The author observed that intensive care unit (ICU) nursing staff often rely on simple flowcharts or word of mouth, leading to inadequate preparation and failure to meet patient needs before withdraw. This results in confusion or hesitation among those executing the process. Therefore, there is a motivation to improve the withdraw of patient care processes, establish standardized procedures, ensure the accuracy of removal execution, enhance end-of-life care self-efficacy for nursing staff, and improve the overall quality of care. The investigation identified key issues: the lack of applicable guidelines for ICU care for withdraw from life-sustaining, insufficient education and training on withdraw and end-of-life care, scattered locations of withdraw-related tools, and inadequate self-efficacy in withdraw from life-sustaining care. Solutions proposed include revising withdraw care processes and guidelines, integrating tools and locations, conducting educational courses, and forming support groups. After the project implementation, the accuracy of removal cognition improved from 78% to 96.5%, self-efficacy in end-of-life care after removal increased from 54.7% to 93.1%, and the correctness of care behavior progressed from 27.7% to 97.8%. It is recommended to regularly conduct courses on removing life support system care and grief consolation to enhance the quality of end-of-life care.

Keywords: the intensive care unit (ICU) patients, nursing staff, withdraw life support systems, self-efficacy

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2199 Role of Different Land Use Types on Ecosystem Services Provision in Moribane Forest Reserve - Mozambique

Authors: Francisco Domingos Francisco

Abstract:

Tropical forests are key providers of many Ecosystem Services (ES), contributing to human wellbeing on a global and local scale. Communities around and within Moribane Forest Reserve (MFR), Manica Province - Mozambique, benefit from ES through the exploitation of non-wood and wood forest products. The objective was to assess the provisioning capacity of the MFR in woody forest products in species and profiles of interest to local communities in the main sources of extraction. Social data relating to the basic needs of local communities for these products were captured through an exploratory study before this one. From that study, it became known about the most collected wood species, the sources of collection, and their availability in the profiles of greatest interest to them. A field survey through 39 rectangular 50mx20m plots was conducted with 13 plots established in each of the three land-use types (LUT), namely Restricted Forest, Unrestricted Forest, and Disturbed areas. The results show that 89 species were identified, of which 28 (31.4%) are assumed to be the most used by the communities. The number of species of local interest does not vary across the LUT (p>0.05). The most used species (MUS) is distributed in 82% in Restricted Forest, 75% in Unrestricted, and also 75% in Disturbed. Most individuals of both general and MUS found in Unrestricted Forest, and Degraded areas have lower end profiles (5-7 cm), representing 0.77 and 0.26%, respectively. The profile of individuals of species of local interest varies by LUT (p<0.05), and their greatest proportion (0.51%) outside the lower end is found in Restricted Forest. There were no similarities between the LUT for the species in general (JCI <0.5) but between the MUS (JCI >0.5). Conclusion, the areas authorized for the exploitation of wood forest products in the MFR tend to reduce their ability to provide local communities with forest products in species and profiles of their interest. This reduction item is a serious threat to the biodiversity of the Restricted Forest. The study can help the academic community in future studies by replicating the methodology used for monitoring purposes or conducting studies in other similar areas, and the results may support decision-makers in designing better strategies for sustainability.

Keywords: ecosystem services, land-use types, local communities, species profile, wellbeing, wood forest product

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2198 The Performance of Natural Light by Roof Systems in Cultural Buildings

Authors: Ana Paula Esteves, Diego S. Caetano, Louise L. B. Lomardo

Abstract:

This paper presents an approach to the performance of the natural lighting, when the use of appropriated solar lighting systems on the roof is applied in cultural buildings such as museums and foundations. The roofs, as a part of contact between the building and the external environment, require special attention in projects that aim at energy efficiency, being an important element for the capture of natural light in greater quantity, but also for being the most important point of generation of photovoltaic solar energy, even semitransparent, allowing the partial passage of light. Transparent elements in roofs, as well as superior protection of the building, can also play other roles, such as: meeting the needs of natural light for the accomplishment of the internal tasks, attending to the visual comfort; to bring benefits to the human perception and about the interior experience in a building. When these resources are well dimensioned, they also contribute to the energy efficiency and consequent character of sustainability of the building. Therefore, when properly designed and executed, a roof light system can bring higher quality natural light to the interior of the building, which is related to the human health and well-being dimension. Furthermore, it can meet the technologic, economic and environmental yearnings, making possible the more efficient use of that primordial resource, which is the light of the Sun. The article presents the analysis of buildings that used zenith light systems in search of better lighting performance in museums and foundations: the Solomon R. Guggenheim Museum in the United States, the Iberê Camargo Foundation in Brazil, the Museum of Fine Arts in Castellón in Spain and the Pinacoteca of São Paulo.

Keywords: natural lighting, roof lighting systems, natural lighting in museums, comfort lighting

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2197 Improve Student Performance Prediction Using Majority Vote Ensemble Model for Higher Education

Authors: Wade Ghribi, Abdelmoty M. Ahmed, Ahmed Said Badawy, Belgacem Bouallegue

Abstract:

In higher education institutions, the most pressing priority is to improve student performance and retention. Large volumes of student data are used in Educational Data Mining techniques to find new hidden information from students' learning behavior, particularly to uncover the early symptom of at-risk pupils. On the other hand, data with noise, outliers, and irrelevant information may provide incorrect conclusions. By identifying features of students' data that have the potential to improve performance prediction results, comparing and identifying the most appropriate ensemble learning technique after preprocessing the data, and optimizing the hyperparameters, this paper aims to develop a reliable students' performance prediction model for Higher Education Institutions. Data was gathered from two different systems: a student information system and an e-learning system for undergraduate students in the College of Computer Science of a Saudi Arabian State University. The cases of 4413 students were used in this article. The process includes data collection, data integration, data preprocessing (such as cleaning, normalization, and transformation), feature selection, pattern extraction, and, finally, model optimization and assessment. Random Forest, Bagging, Stacking, Majority Vote, and two types of Boosting techniques, AdaBoost and XGBoost, are ensemble learning approaches, whereas Decision Tree, Support Vector Machine, and Artificial Neural Network are supervised learning techniques. Hyperparameters for ensemble learning systems will be fine-tuned to provide enhanced performance and optimal output. The findings imply that combining features of students' behavior from e-learning and students' information systems using Majority Vote produced better outcomes than the other ensemble techniques.

Keywords: educational data mining, student performance prediction, e-learning, classification, ensemble learning, higher education

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2196 Proposing Smart Clothing for Addressing Criminal Acts Against Women in South Africa

Authors: Anne Mastamet-Mason

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Crimes against women is a global concern, and South Africa, in particular, is in a dilemma of dealing with constant criminal acts that face the country. Debates on violence against women in South Africa cannot be overemphasised any longer as crimes continue to rise year by year. The recent death of a university student at the University of Cape Town, as well as many other cases, continues to strengthen the need to find solutions from all the spheres of South African society. The advanced textiles market contains a high number and variety of technologies, many of which have protected status and constitute a relatively small portion of the textiles used for the consumer market. Examples of advanced textiles include nanomaterials, such as silver, titanium dioxide and zinc oxide, designed to create an anti-microbial and self-cleaning layer on top of the fibers, thereby reducing body smell and soiling. Smart textiles propose materials and fabrics versatile and adaptive to different situations and functions. Integrating textiles and computing technologies offer an opportunity to come up with differentiated characteristics and functionality. This paper presents a proposal to design a smart camisole/Yoga sports brazier and a smart Yoga sports pant garment to be worn by women while alone and while in purported danger zones. The smart garments are to be worn under normal clothing and cannot be detected or seen, or suspected by perpetrators. The garments are imbued with devices to sense any physical aggression and any abnormal or accelerated heartbeat that may be exhibited by the victim of violence. The signals created during the attack can be transmitted to the police and family members who own a mobile application system that accepts signals emitted. The signals direct the receiver to the exact location of the offence, and the victim can be rescued before major violations are committed. The design of the Yoga sports garments will be done by Professor Mason, who is a fashion designer by profession, while the mobile phone application system will be developed by Mr. Amos Yegon, who is an independent software developer.

Keywords: smart clothing, wearable technology, south africa, 4th industrial revolution

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2195 Regional Anesthesia: A Vantage Point for Management of Normal Pressure Hydrocephalus

Authors: Kunal K. S., Shwetashri K. R., Keerthan G., Ajinkya R.

Abstract:

Background: Normal pressure hydrocephalus is a condition caused by abnormal accumulation of cerebrospinal fluid (CSF) within the brain resulting in enlarged cerebral ventricles due to a disruption of CSF formation, absorption, or flow. Over the course of time, ventriculoperitoneal shunt under general anesthesia has become a standard of care. Yet only a finite number of centers have started the inclusion of regional anesthesia techniques for the such patient cohort. Stem Case: We report a case of a 75-year-old male with underlying aortic sclerosis and cardiomyopathy who presented with complaints of confusion, forgetfulness, and difficulty in walking. Neuro-imaging studies revealed disproportionally enlarged subarachnoid space hydrocephalus (DESH). The baseline blood pressure was 116/67 mmHg with a heart rate of 106 beats/min and SpO2 of 96% on room air. The patient underwent smooth induction followed by sonographically guided superficial cervical plexus block and transverse abdominis plane block. Intraoperative pain indices were monitored with Analgesia nociceptive index monitor (ANI, MdolorisTM) and surgical plethysmographic index (SPI, GE Healthcare, Helsinki, FinlandTM). These remained stable during the application of the block and the entire surgical duration. No significant hemodynamic response was observed during the tunneling of the skin by the surgeon. The patient underwent a smooth recovery and emergence. Conclusion: Our decision to incorporate peripheral nerve blockade in conjunction with general anesthesia resulted in opioid-sparing anesthesia and decreased post-operative analgesic requirement by the patient. This blockade was successful in suppressing intraoperative stress responses. Our patient recovered adequately and underwent an uncomplicated post-operative stay.

Keywords: desh, NPH, VP shunt, cervical plexus block, transversus abdominis plane block

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2194 Chinese Early Childhood Parenting Style as a Moderator of the Development of Social Competence Based on Mindreading

Authors: Arkadiusz Gut, Joanna Afek

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The first issue that we discuss in this paper is a battery of research demonstrating that culture influences children’s performance in tasks testing their theory of mind, also known as mindreading. We devote special attention to research done within Chinese culture; namely, studies with children speaking Cantonese and Mandarin natively and growing up in an environment dominated by the Chinese model of informal home education. Our attention focuses on the differences in development and functioning of social abilities and competences between children from China and the West. Another matter we turn to is the description of the nature of Chinese early childhood education. We suggest that the differences between the Chinese model and that of the West reveal a set of modifiers responsible for the variation observed in empirical research on children’s theory of mind (mindreading). The modifiers we identify are the following: (1) early socialization – that is, the transformation of the child into a member of the family and society that set special value by the social and physical environment; (2) the Confucian model of education – that is, the Chinese alphabet and tradition that determine a certain way of education in China; (3) the authoritarian style of upbringing – that is, reinforcing conformism, discouraging voicing of private opinions, and respect for elders; (4) the modesty of children and protectiveness of parents – that is, obedience as a desired characteristic in the child, overprotectiveness of parents, especially mothers; and (5) gender differences – that is, different educational styles for girls and boys. In our study, we conduct a thorough meta-analysis of empirical data on the development of mindreading and ToM (children’s theory of mind), as well as a cultural analysis of early childhood education in China. We support our analyses with questionnaire and narrative studies conducted in China that use the ‘Children’s Social Understanding Scale’ questionnaire, conversations based on the so-called ‘Scenarios Presented to Parents’, and questions designed to measure the ‘my child and I’ relation. With our research we aim to identify the factors in early childhood education that serve as moderators explaining the nature of the development and functioning of social cognition based on mind reading in China. Additionally, our study provides a valuable insight for comparative research of social cognition between China and the West.

Keywords: early childhood education, China, mindreading, parenting

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2193 Genome Editing in Sorghum: Advancements and Future Possibilities: A Review

Authors: Micheale Yifter Weldemichael, Hailay Mehari Gebremedhn, Teklehaimanot Hailesslasie

Abstract:

The advancement of target-specific genome editing tools, including clustered regularly interspaced short palindromic repeats (CRISPR)/CRISPR-associated protein9 (Cas9), mega-nucleases, base editing (BE), prime editing (PE), transcription activator-like endonucleases (TALENs), and zinc-finger nucleases (ZFNs), have paved the way for a modern era of gene editing. CRISPR/Cas9, as a versatile, simple, cost-effective and robust system for genome editing, has dominated the genome manipulation field over the last few years. The application of CRISPR/Cas9 in sorghum improvement is particularly vital in the context of ecological, environmental and agricultural challenges, as well as global climate change. In this context, gene editing using CRISPR/Cas9 can improve nutritional value, yield, resistance to pests and disease and tolerance to different abiotic stress. Moreover, CRISPR/Cas9 can potentially perform complex editing to reshape already available elite varieties and new genetic variations. However, existing research is targeted at improving even further the effectiveness of the CRISPR/Cas9 genome editing techniques to fruitfully edit endogenous sorghum genes. These findings suggest that genome editing is a feasible and successful venture in sorghum. Newer improvements and developments of CRISPR/Cas9 techniques have further qualified researchers to modify extra genes in sorghum with improved efficiency. The fruitful application and development of CRISPR techniques for genome editing in sorghum will not only help in gene discovery, creating new, improved traits in sorghum regulating gene expression sorghum functional genomics, but also in making site-specific integration events.

Keywords: CRISPR/Cas9, genome editing, quality, sorghum, stress, yield

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2192 Analyzing Emerging Scientific Domains in Biomedical Discourse: Case Study Comparing Microbiome, Metabolome, and Metagenome Research in Scientific Articles

Authors: Kenneth D. Aiello, M. Simeone, Manfred Laubichler

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It is increasingly difficult to analyze emerging scientific fields as contemporary scientific fields are more dynamic, their boundaries are more porous, and the relational possibilities have increased due to Big Data and new information sources. In biomedicine, where funding, medical categories, and medical jurisdiction are determined by distinct boundaries on biomedical research fields and definitions of concepts, ambiguity persists between the microbiome, metabolome, and metagenome research fields. This ambiguity continues despite efforts by institutions and organizations to establish parameters on the core concepts and research discourses. Further, the explosive growth of microbiome, metabolome, and metagenomic research has led to unknown variation and covariation making application of findings across subfields or coming to a consensus difficult. This study explores the evolution and variation of knowledge within the microbiome, metabolome, and metagenome research fields related to ambiguous scholarly language and commensurable theoretical frameworks via a semantic analysis of key concepts and narratives. A computational historical framework of cultural evolution and large-scale publication data highlight the boundaries and overlaps between the competing scientific discourses surrounding the three research areas. The results of this study highlight how discourse and language distribute power within scholarly and scientific networks, specifically the power to set and define norms, central questions, methods, and knowledge.

Keywords: biomedicine, conceptual change, history of science, philosophy of science, science of science, sociolinguistics, sociology of knowledge

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2191 Lexical Semantic Analysis to Support Ontology Modeling of Maintenance Activities– Case Study of Offshore Riser Integrity

Authors: Vahid Ebrahimipour

Abstract:

Word representation and context meaning of text-based documents play an essential role in knowledge modeling. Business procedures written in natural language are meant to store technical and engineering information, management decision and operation experience during the production system life cycle. Context meaning representation is highly dependent upon word sense, lexical relativity, and sematic features of the argument. This paper proposes a method for lexical semantic analysis and context meaning representation of maintenance activity in a mass production system. Our approach constructs a straightforward lexical semantic approach to analyze facilitates semantic and syntactic features of context structure of maintenance report to facilitate translation, interpretation, and conversion of human-readable interpretation into computer-readable representation and understandable with less heterogeneity and ambiguity. The methodology will enable users to obtain a representation format that maximizes shareability and accessibility for multi-purpose usage. It provides a contextualized structure to obtain a generic context model that can be utilized during the system life cycle. At first, it employs a co-occurrence-based clustering framework to recognize a group of highly frequent contextual features that correspond to a maintenance report text. Then the keywords are identified for syntactic and semantic extraction analysis. The analysis exercises causality-driven logic of keywords’ senses to divulge the structural and meaning dependency relationships between the words in a context. The output is a word contextualized representation of maintenance activity accommodating computer-based representation and inference using OWL/RDF.

Keywords: lexical semantic analysis, metadata modeling, contextual meaning extraction, ontology modeling, knowledge representation

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2190 A Scientific Method of Drug Development Based on Ayurvedic Bhaishajya Knowledge

Authors: Rajesh S. Mony, Vaidyaratnam Oushadhasala

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An attempt is made in this study to evolve a drug development modality based on classical Ayurvedic knowledge base as well as on modern scientific methodology. The present study involves (a) identification of a specific ailment condition, (b) the selection of a polyherbal formulation, (c) deciding suitable extraction procedure, (d) confirming the efficacy of the combination by in-vitro trials and (e) fixing up the recommended dose. The ailment segment selected is arthritic condition. The selected herbal combination is Kunturushka, Vibhitaki, Guggulu, Haridra, Maricha and Nirgundi. They were selected as per Classical Ayurvedic references, Authentified as per API (Ayurvedic Pharmacopeia of India), Extraction of each drug was done by different ratios of Hydroalcoholic menstrums, Invitro assessment of each extract after removing residual solvent for anti-Inflammatory, anti-arthritic activities (by UV-Vis. Spectrophotometer with positive control), Invitro assessment of each extract for COX enzyme inhibition (by UV-Vis. Spectrophotometer with positive control), Selection of the extracts was made having good in-vitro activity, Performed the QC testing of each selected extract including HPTLC, that is the in process QC specifications, h. Decision of the single dose with mixtures of selected extracts was made as per the level of in-vitro activity and available toxicology data, Quantification of major groups like Phenolics, Flavonoids, Alkaloids and Bitters was done with both standard Spectrophotometric and Gravimetric methods, Method for Marker assay was developed and validated by HPTLC and a good resolved HPTLC finger print was developed for the single dosage API (Active Pharmaceutical Ingredient mixture of extracts), Three batches was prepared to fix the in process and API (Active Pharmaceutical Ingredient) QC specifications.

Keywords: drug development, antiinflammatory, quality stardardisation, planar chromatography

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2189 Evaluation of Student Satisfaction Level Towards Anadolu University E-Services through E-Government Model and Importance Performance Analysis Method

Authors: Emrah Ayhan, Puspa Saananta Irfani, Ömer Doğukan Şahin

Abstract:

Public services, which are important for the order and continuity of social life, have begun to transform into electronic services (E-service) with the development of information and communication technologies in recent years. In particular, as a result of the widespread use of the internet and the increase in citizen demands, it has become necessary to provide public services electronically. In addition to facilitating traditional public services, new types of e-services strengthen the interaction, cooperation, accessibility, transparency, citizen participation (e-governance) and accountability between citizens and the state. In this context, the factors in the literature that are considered to influence the citizens’ satisfaction towards e-services will be examined through the example of student satisfaction with the e-services (Anasis, Mergen, E-mail, library, cafeteria and other transactions) offered by Anadolu University (Eskişehir, Türkiye) through university website and mobile application. The data for the analysis will be obtained from the survey research that will be used to measure user satisfaction with university e-services of 1,000 students studying at 9 different faculties and graduate schools of Anadolu University. These data will be analyzed with a unique methodology that uses the E-GovQual model and Importance Performance Analysis (IPA) methods together. The e-GovQual model serves as a framework for evaluating the quality of e-services, allowing a detailed understanding of students' perceptions. On the other hand, the IPA method will be used to determine the performance level of Anadolu University in the provision of e-services and to understand the areas that require improvement and student expectations. Strategic goals and suggestions will be made to decision-makers, students, and researchers in line with the findings obtained in the research. Thus, it is planned to contribute to e-governance and user satisfaction in educational institutions and to reveal practical implications for optimizing online platforms to better serve student needs.

Keywords: e-service, Anadolu university, student satisfaction, e-governance, e-govqual, importance performance analysis

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2188 Measurement of Asphalt Pavement Temperature to Find out the Proper Asphalt Binder Performance Grade to the Asphalt Mixtures in Southern Desert of Libya

Authors: Khlifa El Atrash, Gabriel Assaf

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Most developing countries use volumetric analysis in designing asphalt mixtures, which can also be upgraded in hot arid weather. However, in order to be effective, it should include many important aspects which are materials, environment, and method of construction. The overall intent of the work reported in this study is to test different asphalt mixtures while taking into consideration the environment, type and source of material, tools, equipment, and the construction method. In this study, several tests were conducted on many samples that were carefully prepared under the expected traffic loads and temperatures in a dry hot climate. Several asphalt concrete mixtures were designed using two different binders. These mixtures were analyzed under two types of tests - Complex Modulus and Rutting test - to evaluate the hot mix asphalt properties under the represented temperatures and traffic load in Libya. These factors play an important role to improve the pavement performances in a hot climate weather based on the properties of the asphalt mixture, climate, and traffic load. This research summarized some recommendations for making asphalt mixtures used in hot dry areas. Such asphalt mixtures should use asphalt binder which is less affected by pavement temperature change and traffic load. The properties of the mixture, such as durability, deformation, air voids and performance, largely depend on the type of materials, environment, and mixing method. These properties, in turn, affect the pavement performance. Therefore, this study is aimed to develop a method for designing an asphalt mixture that takes into account field loading, various stresses, and temperature spectrums.

Keywords: volumetric analysis, pavement performances, hot climate, asphalt mixture, traffic load

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2187 Evaluation of Electro-Flocculation for Biomass Production of Marine Microalgae Phaodactylum tricornutum

Authors: Luciana C. Ramos, Leandro J. Sousa, Antônio Ferreira da Silva, Valéria Gomes Oliveira Falcão, Suzana T. Cunha Lima

Abstract:

The commercial production of biodiesel using microalgae demands a high-energy input for harvesting biomass, making production economically unfeasible. Methods currently used involve mechanical, chemical, and biological procedures. In this work, a flocculation system is presented as a cost and energy effective process to increase biomass production of Phaeodactylum tricornutum. This diatom is the only species of the genus that present fast growth and lipid accumulation ability that are of great interest for biofuel production. The algae, selected from the Bank of Microalgae, Institute of Biology, Federal University of Bahia (Brazil), have been bred in tubular reactor with photoperiod of 12 h (clear/dark), providing luminance of about 35 μmol photons m-2s-1, and temperature of 22 °C. The medium used for growing cells was the Conway medium, with addition of silica. The seaweed growth curve was accompanied by cell count in Neubauer camera and by optical density in spectrophotometer, at 680 nm. The precipitation occurred at the end of the stationary phase of growth, 21 days after inoculation, using two methods: centrifugation at 5000 rpm for 5 min, and electro-flocculation at 19 EPD and 95 W. After precipitation, cells were frozen at -20 °C and, subsequently, lyophilized. Biomass obtained by electro-flocculation was approximately four times greater than the one achieved by centrifugation. The benefits of this method are that no addition of chemical flocculants is necessary and similar cultivation conditions can be used for the biodiesel production and pharmacological purposes. The results may contribute to improve biodiesel production costs using marine microalgae.

Keywords: biomass, diatom, flocculation, microalgae

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2186 Synthesis of Highly Efficient Bio-Octane Number Booster Using Nano Au-NiAlZr-Layered Double Hydroxides Catalyst

Authors: Bachir Redouane, Dib Nihel, Bedrane Sumeya, Blanco Ginesa, Calvino José Juan

Abstract:

Furfural, a key biomass-derived platform compound, holds significant potential for biofuel production and the synthesis of high-value intermediates. This study investigates the hydrogenation-condensation reaction of furfural issued from lignocellulosique biomass with isopropyl alcohol to produce isopropylfurfuryl ether (iPFE), a next-generation synfuel with a high-octane number. iPFE’s water stability and resistance to methanol absorption make it a sustainable alternative to conventional gasoline additives, offering comparable performance. The catalyst used in this reaction is based on NiAl layered double hydroxides (LDH), with zirconium incorporated to enhance the distribution and structure of active sites. Gold (Au) was deposited on the NiAlZr-LDH support to improve selectivity and yield. The addition of Zr improved the thermal and mechanical stability of the catalyst, while the Au modification further increased selectivity toward iPFE. Extensive catalytic experiments were conducted to optimize reaction conditions, including temperature, hydrogen pressure, and Au loading, to maximize iPFE yield. The results demonstrate a high conversion rate of furfural, exceeding 90% under optimal conditions, with enhanced selectivity toward iPFE. Moreover, iPFE was shown to have a higher-octane number compared to traditional furfuryl ethers, making it a highly promising candidate for advanced fuel applications.

Keywords: Au-NiAlZr-LDH, biofuels, furfural, green chemistry, hydrogenation, isopropylfurfuryl ether, octane number.

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2185 The Future of Sharia Financing Analysis of Green Finance Financing Strategies in the Sharia State of Aceh

Authors: Damanhur Munardi, Muhammad Hafiz, Dina Nurmalita Sari, Syarifah Ridani Alifa

Abstract:

Purpose: This research aims to analyze the Benefits, Opportunity, Cost, and Risk aspects of applying the Green Finance concept and to obtain the right Green Finance financing strategy to be implemented within a long-term and short-term strategic framework.Methodology: This research method uses a qualitative-descriptive analysis approach. The analysis technique uses Analytical Network Process (ANP) with a BOCR network structure approach.Findings: The research results show that the most priority long-term strategic alternative based on the long-term BOCR analysis is increasing awareness among the public and industry by 52% and the importance of coordination between related institutions by 50%. Meanwhile, the most priority short-term strategic alternatives are the importance of coordination between related institutions 29%, increasing awareness among the public and industry 28%, the banking industry proactively funding environmentally friendly companies and technology 23%, the existence of Green Finance POS (Standard Operating Procedures) 20%.Implications: This research can be used as a reference for regulators and policymakers in making strategic decisions that can increase green finance financing. The novelty of this research is identifying problems that occur in green finance financing in Aceh province by analyzing opinions from experts in related fields and financial regulators in Aceh to create a strategy that can be implemented to increase green finance financing in Aceh province through BPD in Aceh, namely Bank Aceh.

Keywords: green financing, banking, sharia, islamic

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2184 Genetic Improvement Potential for Wood Production in Melaleuca cajuputi

Authors: Hong Nguyen Thi Hai, Ryota Konda, Dat Kieu Tuan, Cao Tran Thanh, Khang Phung Van, Hau Tran Tin, Harry Wu

Abstract:

Melaleuca cajuputi is a moderately fast-growing species and considered as a multi-purpose tree as it provides fuelwood, piles and frame poles in construction, leaf essential oil and honey. It occurs in Australia, Papua New Guinea, and South-East Asia. M. cajuputi plantation can be harvested on 6-7 year rotations for wood products. Its timber can also be used for pulp and paper, fiber and particle board, producing quality charcoal and potentially sawn timber. However, most reported M. cajuputi breeding programs have been focused on oil production rather than wood production. In this study, breeding program of M. cajuputi aimed to improve wood production was examined by estimating genetic parameters for growth (tree height, diameter at breast height (DBH), and volume), stem form, stiffness (modulus of elasticity (MOE)), bark thickness and bark ratio in a half-sib family progeny trial including 80 families in the Mekong Delta of Vietnam. MOE is one of the key wood properties of interest to the wood industry. Non-destructive wood stiffness was measured indirectly by acoustic velocity using FAKOPP Microsecond Timer and especially unaffected by bark mass. Narrow-sense heritability for the seven traits ranged from 0.13 to 0.27 at age 7 years. MOE and stem form had positive genetic correlations with growth while the negative correlation between bark ratio and growth was also favorable. Breeding for simultaneous improvement of multiple traits, faster growth with higher MOE and reduction of bark ratio should be possible in M. cajuputi. Index selection based on volume and MOE showed genetic gains of 31 % in volume, 6 % in MOE and 13 % in stem form. In addition, heritability and age-age genetic correlations for growth traits increased with time and optimal early selection age for growth of M. cajuputi based on DBH alone was 4 years. Selected thinning resulted in an increase of heritability due to considerable reduction of phenotypic variation but little effect on genetic variation.

Keywords: acoustic velocity, age-age correlation, bark thickness, heritability, Melaleuca cajuputi, stiffness, thinning effect

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2183 Not ‘Just Danish’: How Young Multiracial Danes Challenge White Hegemony

Authors: Mette Evelyn Bjerre

Abstract:

Nordic Exceptionalism is a racial paradigm that inhibits a critical examination of structural discrimination and the daily experiences of minority-racialised Danes. As a result, the category ethnic-Danish is a White hegemonic construct that limits access for multiracial ethnic Danes irrespective of their multigenerational Danish heritage. An anti-immigrant public discourse and frequent racialisation as ‘other’ in social interactions are part of a boundary-making process that sustains White hegemony and excludes multiracial ethnic Danes from a collective national identity. With an analysis of interview data with 40 multiracial ethnic Danes, this research finds that the understanding of race as a category and the salience of race for multiracial ethnic Danes has changed over time concurrently with demographic changes and a heightened awareness of racialisation processes. The older generation is more likely to conform to White hegemony by trivialising racialised experiences. In contrast, younger multiracial ethnic Danes have the knowledge and cultural capital to challenge Whiteness actively. They do this by claiming their multiracial identity as a crucial part of their Danish identity and acknowledging race as a social fact that impacts their lives. Many young multiracial participants also dispute that the public immigration debate is race-neutral and is active in organisations supporting immigrants and refugees. These findings suggest that young multiracial Danes are uniquely positioned to push public discourse toward a better understanding of how Whiteness is integral to national identity and advocate for a broader Danish identity type that challenges White hegemony and Nordic exceptionalism.

Keywords: multiracial Danes, nordic exceptionalism, racial identity, white hegemony

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2182 Examining Contraceptive Ideational Disparities Among Adolescents and Young Women in Nigeria using Multivariate Analysis

Authors: Oluwayemisi D. Ishola, Lekan Ajijola

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Nigeria faces a demographic challenge characterized by a burgeoning youth population and an escalating fertility rate. A notable decline in the use of modern contraceptives among adolescent girls and young women compounds the challenge. The youthful demographic stands at a critical juncture in the nation's pursuit to fulfill its pledge of achieving a 27% modern contraceptive rate by 2030, embodying the potential to translate this ambitious commitment into a tangible reality. This research undertook a multi-dimensional examination to scrutinize contraceptive ideational disparities among adolescents and young women in Nigeria, with a particular emphasis on ideational factors. The data underpinning this study were drawn from a cross-sectional household survey carried out in the Nigerian states of Edo, Ogun, Plateau, and Niger between October 2019 and January 2020. The survey encompassed 2,857 sexually active women aged 15-24 years. Employing an ideational framework focusing on behavior that accentuates psychosocial factors, the study dissected nine unique ideational variables into three principal domains: social, cognitive, and emotional. Multivariate logistics regression analyses were used to assess associations between ideational elements and contraceptive use within the total sample and specific age brackets (adolescents of 15-19 years and youth of 20-24 years). For this study, a p-value less than 0.05 was considered indicative of statistical significance. The study's results revealed significant associations between the ideational variables and contraceptive use in total sample and among adolescent and youth, ranging from p < .05 to p < .001. The influence of each domain's predictors on Family Planning (FP) manifested variations when assessed separately and across the different age groups. Notably, cognitive and emotional domains were found to be the strongest predictor of contraceptive use when compared with social domains in the general sample and among youth. This study’s findings highlight the complex interplay of social, cognitive, and emotional factors in contraceptive use among young individuals. Understanding these dynamics is crucial in developing effective strategies to overcome barriers and improve access to contraceptive services among young women in Nigeria.

Keywords: adolescents, contraception, ideation, youth

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2181 Implementation of an Economic – Probabilistic Model to Risk Analysis of ERP Project in Technological Innovation Firms – A Case Study of ICT Industry in Iran

Authors: Reza Heidari, Maryam Amiri

Abstract:

In a technological world, many countries have a tendency to fortifying their companies and technological infrastructures. Also, one of the most important requirements for developing technology is innovation, and then, all companies are struggling to consider innovation as a basic principle. Since, the expansion of a product need to combine different technologies, therefore, different innovative projects would be run in the firms as a base of technology development. In such an environment, enterprise resource planning (ERP) has special significance in order to develop and strengthen of innovations. In this article, an economic-probabilistic analysis was provided to perform an implementation project of ERP in the technological innovation (TI) based firms. The used model in this article assesses simultaneously both risk and economic analysis in view of the probability of each event that is jointly between economical approach and risk investigation approach. To provide an economic-probabilistic analysis of risk of the project, activities and milestones in the cash flow were extracted. Also, probability of occurrence of each of them was assessed. Since, Resources planning in an innovative firm is the object of this project. Therefore, we extracted various risks that are in relation with innovative project and then they were evaluated in the form of cash flow. This model, by considering risks affecting the project and the probability of each of them and assign them to the project's cash flow categories, presents an adjusted cash flow based on Net Present Value (NPV) and with probabilistic simulation approach. Indeed, this model presented economic analysis of the project based on risks-adjusted. Then, it measures NPV of the project, by concerning that these risks which have the most effect on technological innovation projects, and in the following measures probability associated with the NPV for each category. As a result of application of presented model in the information and communication technology (ICT) industry, provided an appropriate analysis of feasibility of the project from the point of view of cash flow based on risk impact on the project. Obtained results can be given to decision makers until they can practically have a systematically analysis of the possibility of the project with an economic approach and as moderated.

Keywords: cash flow categorization, economic evaluation, probabilistic, risk assessment, technological innovation

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2180 Perceived Structural Empowerment and Work Commitment among Intensive Care nurses in SMC

Authors: Ridha Abdulla Al Hammam

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Purpose: to measure the extent of perceived structural empowerment and work commitment the intensive care unit in SMC have in their work place. Background: nurses’ access to power structures (information, recourses, opportunity, and support) directly influences their productivity, retention, and job satisfaction. Exploring nurses’ level and sources of work commitment (affective, normative, and continuance) is very essential to guide nursing leaders making decisions to improve work environment to facilitate effective nursing care. Both concepts (Structural Empowerment and Work Commitment) were never investigated in our critical care unit. Methods: a sample of 50 nurses attained from the Intensive Care Unit (Adult). Conditions for Workplace Effectiveness Questionnaire and Three-Component Model Employee Commitment Survey were used to measure the two concepts respectively. The study is quantitative, descriptive, and correlational in design. Results: the participants reported moderate structural empowerment provided by their work place (M=15 out of 20). The sample perceived high access to opportunity mainly through gaining more skills (M=4.45 out of 5) where the rest power structures were perceived with moderate accessibility. The participants’ affective commitment (M=5.6 out of 7) to work in the ICU overweighed their normative and continuance commitment (M=5.1, M=4.9 out of 7) implying a stronger emotional connection with their unit. Strong positive and significant correlations were observed between the participants’ structural empowerment scores and all work commitment sources. Conclusion: these results provided an insight on aspects of work environment that need to be fostered and improved in our intensive care unit which have a direct linkage to nurses’ work commitment and potentially to their quality of care they provide.

Keywords: structural empowerment, commitment, intensive care, nurses

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2179 Evaluation of National Research Motivation Evolution with Improved Social Influence Network Theory Model: A Case Study of Artificial Intelligence

Authors: Yating Yang, Xue Zhang, Chengli Zhao

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In the increasingly interconnected global environment brought about by globalization, it is crucial for countries to timely grasp the development motivations in relevant research fields of other countries and seize development opportunities. Motivation, as the intrinsic driving force behind actions, is abstract in nature, making it difficult to directly measure and evaluate. Drawing on the ideas of social influence network theory, the research motivations of a country can be understood as the driving force behind the development of its science and technology sector, which is simultaneously influenced by both the country itself and other countries/regions. In response to this issue, this paper improves upon Friedkin's social influence network theory and applies it to motivation description, constructing a dynamic alliance network and hostile network centered around the United States and China, as well as a sensitivity matrix, to remotely assess the changes in national research motivations under the influence of international relations. Taking artificial intelligence as a case study, the research reveals that the motivations of most countries/regions are declining, gradually shifting from a neutral attitude to a negative one. The motivation of the United States is hardly influenced by other countries/regions and remains at a high level, while the motivation of China has been consistently increasing in recent years. By comparing the results with real data, it is found that this model can reflect, to some extent, the trends in national motivations.

Keywords: influence network theory, remote assessment, relation matrix, dynamic sensitivity matrix

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2178 Evaluating the Relationship between Neighbourhood Satisfaction and Urban Safety: The Case Study of Riverwood, Sydney

Authors: Samaneh Arasteh

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Neighbourhood satisfaction and safety are the two main components of urban life and have a substantial impact on residents’ quality of life. The relationship between these two components, especially in areas surrounding our individual private dwellings, is highly influential on many social, economic, and wellbeing activities that may benefit neighbourhood residents. Neighbourhood and urban design – which are liable to be affected by the perceived quality of local public spaces – are likely to be significant factors influencing broader residents’ feelings of safety. With this in mind, this study reviews recent normative literature on how these design processes have influenced neighbourhood satisfaction including perceived safety with a focus on different aspects of public spaces including planning, management, and design in a mix-tenure neighbourhood. Following the study aim, Riverwood in Sydney’s southwest was chosen as a case study to gain a detailed understanding of the context by engaging with community members, residents, non-government organisations, and experts. Moreover, archival studies on neighbourhood satisfaction and safety, expert interviews, and resident questionnaires are presented to shed light on the relationship between neighbourhood satisfaction and perception of safety. The study argues that for the safer neighbourhood in urban areas, social-cultural factors need to be aligned toward strengthening physical factors and since making the environments safer, it is important to understand practical and achievable mechanisms which are required to improve existing estates. Findings show that increasing the clarity of community social and physical environmental involvements can promote residents’ feelings of safety and following neighbourhood satisfaction.

Keywords: neighbourhood satisfaction, public space, Riverwood, urban safety

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2177 Problems in Computational Phylogenetics: The Germano-Italo-Celtic Clade

Authors: Laura Mclean

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A recurring point of interest in computational phylogenetic analysis of Indo-European family trees is the inference of a Germano-Italo-Celtic clade in some versions of the trees produced. The presence of this clade in the models is intriguing as there is little evidence for innovations shared among Germanic, Italic, and Celtic, the evidence generally used in the traditional method to construct a subgroup. One source of this unexpected outcome could be the input to the models. The datasets in the various models used so far, for the most part, take as their basis the Swadesh list, a list compiled by Morris Swadesh and then revised several times, containing up to 207 words that he believed were resistant to change among languages. The judgments made by Swadesh for this list, however, were subjective and based on his intuition rather than rigorous analysis. Some scholars used the Swadesh 200 list as the basis for their Indo-European dataset and made cognacy judgements for each of the words on the list. Another dataset is largely based on the Swadesh 207 list as well although the authors include additional lexical and non-lexical data, and they implement ‘split coding’ to deal with cases of polymorphic characters. A different team of scholars uses a different dataset, IECoR, which combines several different lists, one of which is the Swadesh 200 list. In fact, the Swadesh list is used in some form in every study surveyed and each dataset has three words that, when they are coded as cognates, seemingly contribute to the inference of a Germano-Italo-Celtic clade which could happen due to these clades sharing three words among only themselves. These three words are ‘fish’, ‘flower’, and ‘man’ (in the case of ‘man’, one dataset includes Lithuanian in the cognacy coding and removes the word ‘man’ from the screened data). This collection of cognates shared among Germanic, Italic, and Celtic that were deemed important enough to be included on the Swadesh list, without the ability to account for possible reasons for shared cognates that are not shared innovations, gives an impression of affinity between the Germanic, Celtic, and Italic branches without adequate methodological support. However, by changing how cognacy is defined (ie. root cognates, borrowings vs inherited cognates etc.), we will be able to identify whether these three cognates are significant enough to infer a clade for Germanic, Celtic, and Italic. This paper examines the question of what definition of cognacy should be used for phylogenetic datasets by examining the Germano-Italo-Celtic clade as a case study and offers insights into the reconstruction of a Germano-Italo-Celtic clade.

Keywords: historical, computational, Italo-Celtic, Germanic

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2176 The Impact of Strategic Information in Developing the Target Cost Approach to achieve Competitive Advantage

Authors: Rizgar Abdullah Sabir Jaf, Bayan Sedeeq Azeez Hussin, Dler Moosa Ahmed Karim

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Presently, economic and technological developments are growing faster in an unparalleled way. The result of that is innovative changing a great deal of a great deal of assumption, concepts, transactions, and high of competition between companies all over the world. The title of the thesis is one of the subjects that get large concerns in the financial and business world in the present time. That is because many competitive firms have appeared in the regional and global markets and the rapid changes that covered all fields of life. The subjects of the dissertation have a special importance in making the firm's businesses succeed in general and the industrial firms especially. Thus, the basic purpose of this study is to determine whether target costing is used in the costing application process in their customer expectation, profit margin, cost and price determination, cost reduction and management operations. In today’s intensely competitive and highly volatile business environment, consistent development of low cost and high quality products meeting the functional requirements is a key to a company's survival. Companies continuously strive to reduce the costs while still producing quality products to stay ahead in the competition. Many companies have turned to target costing to achieve this objective. The results indicate that there is a significant positive relationship (at the significance level less than 0.05) between the factors competitive advantage and management accounting techniques in the firm's sample study.

Keywords: strategic information, target cost, competitive advantage, Iraqi soft drink firms

Procedia PDF Downloads 305