Search results for: Mohd Izwan Abdul Adziz

Authors: Muhammad Izzam Bin Mohd Khazar, Ruqayyah Binti Mohamad Ali, Nurul Atiqah Binti Yusri

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Value-based intermediation (VBI) has been introduced by Bank Negara Malaysia (BNM) as the next strategic direction and growth driver for Islamic banking institutions. The aim of VBI is to deliver the intended outcome of Shariah through practices, conducts, and offerings that generate positive and sustainable impact to the economy, community and environment which is aligned to Maqasid Shariah in preserving the common interest of society by preventing harm and maximizing benefit. Hence, upon its implementation, VBI will experiment the current Shariah compliance treatment and revolutionise new policies and systems that can meritoriously entrench and convey the objectives of Shariah. However, discussion revolving VBI in the light of Maqasid analysis is still scarce hence further research needs to be undertaken. The idea of implementation of VBI vision into quantifiable Maqasid Shariah measurement is yet to be explored due to the nature of Maqasid that is variable. The contemporary scholars also have different views on the implementation of VBI. This paper aims to discuss on the importance of Maqasid Shariah in the current Islamic finance transactions by providing Shariah index measurement in the application of VBI. This study also intends to explore basic Shariah guidelines and parameters based on the objectives of Shariah; preservation of the five pillars (religion, life, progeny, intellect and wealth) with further elaboration on preservation of wealth under five headings: rawaj (circulation and marketability); wuduh (transparency); hifz (preservation); thabat (durability and tranquillity); and ‘adl (equity and justice). In alignment with these headings, Islamic finance can be innovated for VBI implementation, particularly in Maybank Islamic being a significant leader in the IFI market.

Keywords: Islamic Financial Institutions, Maqasid Index, Maqasid Shariah, sustainability, value-based intermediation

Procedia PDF Downloads 168

Authors: Ibrahim Mamat, Wan Mohd Zaifurin Wan Nawang

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Malaysia's poverty eradication program is a long-term plan that was initially implemented by the government after the riots of the races on May 13, 1969. The incident broke out due to the huge economic gap between the majority of Malaysians,Malays and non-Malays minorities. As a result of the event, the government drafted the New Economic Policy(NEP) in 1970 to reduce the differences in economic status among races in Malaysia. At the end of this policy period (NEP) in 1990, the incidence of poverty in Malaysia was around 6.5 per cent. The incidence of poverty in Malaysia continued to decline to 0.6 per cent (2014) through some other policy after the NEP. The decline in poverty has been the result of the government's efforts to implement the New Economic Policy (1970-1990), National Development Policy (1991-2000), NationalVision Policy (2001-2010), and National Transformation Policy (2011-2020).This article also explains the meaning, concepts and measurements of poverty in order to identify the Poverty Level and measure the Poverty Index using various dimensions. This explanation is very important for a country like Malaysia who has some people living below the poverty line. In such a context, an effective poverty eradication policy can benefit the poor.Consequently, this article examines the continuing involvement of the government and non-governmental organizations through the empowerment program of the hardcore poor to change their lifestyle and culture as well as the vicious circle of poverty is indispensable to ensure that poverty eradication programs are in line with current economic and social changes. In addition, the involvement of non-governmental organizations and the State Islamic Religious Council to provide assistance to the poor is appropriate as the institution has its own distinctive interpretation of poverty to determine the type of assistance, criteria and so on to enable the rights of the poor to be ensured and protected.

Keywords: economic policy, poor, poverty eradication, poverty program

Procedia PDF Downloads 227

Authors: Salma Baig, Bakrudeen Ali Ahmad, Ainnul Hamidah Syahadah Azizan, Hapipah Mohd Ali, Elham Rouhollahi, Mahmood Ameen Abdulla

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Free radical damage induced by reactive oxygen species (ROS) contributes to etiology of many chronic diseases, cancer being one of them. Recent studies have been successful in ROS targeted therapies via antioxidants using mouse models in cancer therapeutics. The present study was designed to scrutinize anticancer activity, antioxidant activity of 5 different extracts of Thymus serpyllum in MDA-MB-231, MCF-7, HepG2, HCT-116, PC3, and A549. Identification of the phytochemicals present in the most active extract of Thymus serpyllum was conducted using gas chromatography coupled with mass spectrophotometry and antioxidant activity was measured by using DPPH radical scavenging and FRAP assay. Anticancer impact of the extract in terms of IC50 was evaluated using MTT cell viability assay. Results revealed that the hexane extract showed the best anticancer activity in HepG2 (Liver Carcinoma Cell Line) with an IC50 value of 23 ± 0.14 µg/ml followed by 25 µg/ml in HCT-116 (Colon Cancer Cell Line), 30 µm/ml in MCF-7 (Breast Cancer Cell Line), 35 µg/ml in MDA-MB-231 (Breast Cancer Cell Line), 57 µg/ml in PC3 (Prostate Cancer Cell Line) and 60 µg/ml in A549 (Lung Carcinoma Cell Line). GC-MS profile of the hexane extract showed the presence of 31 compounds with carvacrol, thymol and thymoquione being the major compounds. Phenolics such as Vitamin E, terpinen-4-ol, borneol and phytol were also identified. Hence, here we present the first report on cytotoxicity of hexane extract of Thymus serpyllum extract in HepG2 cell line with a robust anticancer activity with an IC50 of 23 ± 0.14 µg/ml.

Keywords: Thymus serpyllum L., hexane extract, GC-MS profile, antioxidant activity, anticancer activity, HepG2 cell line

Procedia PDF Downloads 517

Authors: Abdul M. Khan, Ayesha Iqbal

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In this paper, new dental remains of Merycopotamus (Anthracotheriidae) are described. The specimens were collected during field work by the authors from the well dated fossiliferous locality 'Hasnot' belonging to the Dhok Pathan Formation, and from 'Tatrot' village belonging to Tatrot Formation of the Potwar Plateau, Pakistan. The stratigraphic age of the Neogene deposits around Hasnot is 7 - 5 Ma; whereas the age of the Tatrot Formation is from 3.4 - 2.6 Ma. The newly discovered material when compared with the previous records of the genus Merycopotamus from the Siwaliks led us to identify all the three reported species of this genus from the Siwaliks of Pakistan. As the sample comprises only the dental remains so the identification of the specimens is solely based upon the morpho-metric analysis. The occlusal pattern of the upper molar in Merycopotamus dissimilis is different from Merycopotamus medioximus and Merycopotamus nanus in having a mesostyle fully divided, forming two prominent cusps, while mesostyle in M. medioximus is partly divided and small lateral crests are present on the mesostyle. A continuous loop like mesostyle is present in Merycopotamus nanus. The entoconid fold is present in Merycopotamus dissimilis on the lower molars whereas it is absent in Merycopotamus medioximus and Merycopotamus nanus. The hypoconulid in M. dissimilis is relatively simple but a loop like hypoconulid is present in M. medioximus and M. nanus. The results of the present findings are in line with the previous records of the genus Merycopotamus, with M. nanus, M. medioximus and M. dissimilis in the Late Miocene – Early Pliocene Dhok Pathan Formation, and M. dissimilis in the Late Pliocene Tatrot sediments of Pakistan.

Keywords: Dhok Pathan, late miocene, merycopotamus, pliocene, Tatrot

Procedia PDF Downloads 242

Authors: Jamaiah H. Yahaya, Aziz Deraman, Abdul Razak Hamdan, Yusmadi Yah Jusoh

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One of the most essential issues in software products is to maintain it relevancy to the dynamics of the user’s requirements and expectation. Many studies have been carried out in quality aspect of software products to overcome these problems. Previous software quality assessment models and metrics have been introduced with strengths and limitations. In order to enhance the assurance and buoyancy of the software products, certification models have been introduced and developed. From our previous experiences in certification exercises and case studies collaborating with several agencies in Malaysia, the requirements for user based software certification approach is identified and demanded. The emergence of social network applications, the new development approach such as agile method and other varieties of software in the market have led to the domination of users over the software. As software become more accessible to the public through internet applications, users are becoming more critical in the quality of the services provided by the software. There are several categories of users in web-based systems with different interests and perspectives. The classifications and metrics are identified through brain storming approach with includes researchers, users and experts in this area. The new paradigm in software quality assessment is the main focus in our research. This paper discusses the classifications of users in web-based software system assessment and their associated factors and metrics for quality measurement. The quality model is derived based on IEEE structure and FCM model. The developments are beneficial and valuable to overcome the constraints and improve the application of software certification model in future.

Keywords: software certification model, user centric approach, software quality factors, metrics and measurements, web-based system

Procedia PDF Downloads 405

Authors: Jameela Ali, Hamid A. Jalab, Loay E. George, Abdul Rahim Ahmad, Azizah Suliman, Karim Al-Jashamy

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Red blood cells (RBC) are the most common types of blood cells and are the most intensively studied in cell biology. The lack of RBCs is a condition in which the amount of hemoglobin level is lower than normal and is referred to as “anemia”. Abnormalities in RBCs will affect the exchange of oxygen. This paper presents a comparative study for various techniques for classifyig the red blood cells as normal, or abnormal (anemic) using WEKA. WEKA is an open source consists of different machine learning algorithms for data mining applications. The algorithm tested are Radial Basis Function neural network, Support vector machine, and K-Nearest Neighbors algorithm. Two sets of combined features were utilized for classification of blood cells images. The first set, exclusively consist of geometrical features, was used to identify whether the tested blood cell has a spherical shape or non-spherical cells. While the second set, consist mainly of textural features was used to recognize the types of the spherical cells. We have provided an evaluation based on applying these classification methods to our RBCs image dataset which were obtained from Serdang Hospital-Malaysia, and measuring the accuracy of test results. The best achieved classification rates are 97%, 98%, and 79% for Support vector machines, Radial Basis Function neural network, and K-Nearest Neighbors algorithm respectively

Keywords: red blood cells, classification, radial basis function neural networks, suport vector machine, k-nearest neighbors algorithm

Procedia PDF Downloads 480

Authors: Abdul Rahmat

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Community-based education in the economic empowerment of the family is an attempt to accelerate human development index (HDI) Dumbo Kingdom District of Gorontalo economics (purchasing power) program developed in this activity is the manufacture of functional skills shredded fish, fish balls, fish nuggets, chips anchovies, and corn sticks fish. The target audience of this activity is fishing se mothers subdistrict Dumbo Kingdom include Talumolo Village, Village Botu, Kampung Bugis Village, Village North and Sub Leato South Leato that each village is represented by 20 participants so totaling 100 participants. Time activities beginning in October s/d November 2014 held once a week on every Saturday at 9.00 s/d 13:00/14:00. From the results of the learning process of testing the skills of functional skills of making shredded fish, fish balls, fish nuggets, chips anchovies, fish and corn sticks residents have additional knowledge and experience are: 1) Order the concept include: nutrient content, processing food with fish raw materials , variations in taste, packaging, pricing and marketing sales. 2) Products made: in accordance with the wishes of the residents learned that estimated Eligible selling, product packaging logo creation, preparation and realization of the establishment of Business Study Group (KBU) and pioneered the marketing network with restaurant, store / shop staple food vendors that are around CLC.

Keywords: community development, functional skills, gender, HDI

Procedia PDF Downloads 313

Authors: Abdul G. Miah, Hirotada Tsujii, Ummay Salma, Iwao Takeda

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The study was designed to investigate the effects of dietary Selenium-enriched radish sprouts (Se-RS), Vitamin E (Vit E) and Rhodobacter capsulatus (RC) on broiler's immunity, cholesterol concentration and fatty acid composition in broiler meat. A total of 100 two-week-old male broiler chicks were randomly assigned into 5 dietary groups, such as i) Control; ii) Se-RS (5 μg/kg Se-RS); iii) Se-RS+RC (5 μg/kg Se-RS + 0.2 g/kg RC); iv) Se-RS+Vit E (5 μg/kg Se-RS + 50 mg/kg Vit E) and v) Se-RS+RC+Vit E (5 μg/kg Se-RS + 0.2 g/kg RC + 50 mg/kg Vit E). The broilers were offered ad libitum specific diets and clean drinking water. After the end of 3-wk of feeding period, serum cholesterol and triglycerides concentrations were decreased (p<0.05) specially, in the broilers fed Se-RS+RC+Vit E supplemented diet compared to the broilers fed control diet. At the end of the 6-wk feeding period, Se-RS+RC+Vit E supplemented diet significantly (p<0.05) reduced cholesterol and triglycerides concentrations, and improved the ratio of unsaturated fatty acids (UFA) to saturated fatty acids (SFA) in broiler meat. The highest (p<0.05) number of leukocytes was observed in the broilers fed Se-RS+RC+Vit E supplemented diet than that of the broilers fed control diet. Spleen, bursa and thymus weight were significantly (p<0.05) increased by Se-RS+RC+Vit E supplemented diet than the control diet. Compared to the control diet, Se-RS+RC+Vit E supplemented diet significantly (p<0.05) increased foot web index. Moreover, there was no mortality in all groups of broilers during the experimental period. Therefore, the study may conclude that there are dual benefits of Se-RS+RC+Vit E supplementation in broiler diet improved immunity and meat quality for health conscious consumers.

Keywords: hypocholesterolemia, immunity of broiler, rhodobacter capsulatus, selenium-enriched radish sprouts, vitamin E

Procedia PDF Downloads 297

Authors: Abdul Rauf, Xiaoxing Liu, Rizwan Qaisar Danish, Waqas Amin

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The core intention of this study is to analyze the linkage of training, job attitudes and motivation through a mediation model in the banking sector of Pakistan. Moreover, this study is executed to answer a range of queries regarding the consideration of employees about training, job satisfaction, motivation and organizational commitment. Hence, the association of training with job satisfaction, job satisfaction with motivation, organizational commitment with job satisfaction, organization commitment as independently with motivation and training directly related to motivation is determined in this course of study. A questionnaire crafted for comprehending the purpose of this study by including four variables such as training, job satisfaction, motivation and organizational commitment which have to measure. A sample of 450 employees from seventeen private (17) banks and two (2) public banks was taken on the basis of convenience sampling from Pakistan. However, 357 questionnaires, completely filled were received back. AMOS used for assessing the conformity factor analysis (CFA) model and statistical techniques practiced to scan the collected data (i.e.) descriptive statistics, regression analysis and correlation analysis. The empirical findings revealed that training and organizational commitment has a significant and positive impact directly on job satisfaction and motivation as well as through the mediator (job satisfaction) also the impact sensing in the same way on the motivation of employees in the financial Banks of Pakistan. In this research study, the banking sector is under discussion, so the findings could not generalize on other sectors such as manufacturing, textiles, telecom, and medicine, etc. The low sample size is also the limitation of this study. On the foundation of these results the management fascinates to make the revised strategies regarding training program for the employees as it enhances their motivation level, and job satisfaction on a regular basis.

Keywords: job satisfaction, motivation, organizational commitment, Pakistan, training

Procedia PDF Downloads 254

Authors: Abdul Rauf, Xiaoxing Liu, Waqas Amin

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Stock markets are fascinating more and more conductive to each other due to liberalization and globalization trends in recent years. China Pakistan Economic Corridor (CPEC) has dragged Pakistan stock exchange to the new heights and global investors are making investments to reap its benefits. So, in investors and government perspective, the study focuses co-integration of Pakistan stock exchange with world’s five big economies i-e US, China, England, Japan, and France. The time period of study is seven years i-e 2010 to 2016 and daily values of major indices of corresponding stock exchanges collected. All variables of that particular study are stationary at first difference confirmed by unit root test. The study Johansen system co integration test for analysis of data along with Granger causality test is performed for result purpose. Co integration test asserted that Pakistan stock exchange integrated with Shanghai stock exchange (SSE) and NIKKEI stock exchange in short run. Granger causality test also proclaimed these results. But NASDAQ, FTSE, DAX not co integrated and Granger cause at a short run but long run these markets are bonded with Pakistan stock exchange (KSE). VECM also confirmed this liaison in short and long run. Investors, therefore, need to be updated regarding co-integration of world’s stock exchanges to ensure well diversified and risk adjusted high returns. Equally, governments also need updated status so that they could reduce co-integration through multiple steps and hence drag investors for diversified investment.

Keywords: CPEC, DAX, FTSE, liberalization, NASDAQ, NIKKEI, SSE, stock markets

Procedia PDF Downloads 302

Authors: Nurezlin Mohd Azib, Pan Kok Chang

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This quantitative study investigates the effects of major and minor modes, and contributing musical parameter of tempo, to the emotional perceptions of ‘happy’ and ‘sad’ in piano music among subjects aged 9-17 years old. The study was conducted in two phases; survey-questionnaire, and listening activity. Subjects (N=31) were sampled from piano music students’ population in Bangi, Selangor. In the survey-questionnaire, subjects answered 20 questions on demographic characteristics, music listening and preference, and understanding of emotional perception in music. In the listening activity, subjects listened to 20 untitled piano music excerpts and rated the emotion perceived for each excerpt, whether ‘happy’ or ‘sad’. Results from survey-questionnaire show that most percentage of subjects are 11 years old, in Grade 1, of 3 years of learning piano, prefer classical music, always listen to music, prefer both major and minor modes’ music, and find it easy to understand emotion in music, as well as major and minor modes. Results from listening activity show that 60 % of major mode music are perceived as ‘major-happy’, while 60 % too, of minor mode music are perceived as ‘minor-sad’. However, Chi-square test of independence statistical analysis indicates that there are no association and significant relationship between modes (major and minor) and ‘happy’, as well as ‘sad’ perceptions (x2 (1, N = 20) = 0.80, p = 0.371), at the significance level of p ≤ 0.05. Contrastingly, there are association and significant relationship between tempo (fast and slow), and ‘happy’, as well as ‘sad’ perceptions (x2 (1, N = 20) = 9.899, p = 0.005). Therefore, it is concluded that tempo plays an important role in effects of major and minor mode to ‘happy’ and ‘sad’ emotional perceptions in piano music among subjects aged 9 to 17 in this study.

Keywords: effects, emotional perceptions, major and minor modes, piano music

Procedia PDF Downloads 216

Authors: Efil Yusrianto, Noraini Marsi, Noraniah Kassim, Izzati Abdul Manaf, Hafizuddin Hakim Shariff

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Today, municipal solid waste (MSW), noise pollution, and attack fire are three ongoing issues for inhabitants of urban including in Malaysia. To solve these issues, eco-friendly autoclaved aerated concrete (AAC) containing recycled ceramic and gypsum waste (CGW) as a partial replacement for sand with different ratios (0%, 5%, 10%, 15%, 20%, and 25% wt) has been prepared. The performance of samples, such as the physical, mechanical, sound absorption coefficient, and direct fire resistance, has been investigated. All samples showed normal color behavior, i.e., grey and free crack. The compressive strength was increased in the range of 6.10% to 29.88%. The maximum value of compressive strength was 2.13MPa for 15% wt of CGW. The positive effect of CGW on the compressive strength of AAC has also been confirmed by crystalline phase and microstructure analysis. The acoustic performances, such as sound absorption coefficients of samples at low frequencies (500Hz), are higher than the reference sample (RS). AAC-CGW samples are categorized as AAC material classes B and C. The fire resistance results showed the physical surface of the samples had a free crack and was not burned during the direct fire at 950ºC for 300s. The results showed that CGW succeeded in enhancing the performance of fresh AAC, such as compressive strength, crystalline phase, sound absorption coefficient, and fire resistance of samples.

Keywords: physical, mechanical, acoustic, direct fire resistance performance, autoclaved aerated concrete, recycled ceramic-gypsum waste

Procedia PDF Downloads 138

Authors: Md. Abdul Hannan

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Two organophosphorus compounds, namely diethyloxymethyl-9-oxa-10- phosphaphenanthrene-10-oxide (DOPAC) and diethyl (2,2-diethoxyethyl) phosphonate (DPAC) were applied on cotton cellulose to impart non-carcinogenic and durable (in alkaline washing) flame retardant property to it. Some acidic catalysts, sodium dihydrogen phosphate (NaH2PO4), ammonium dihydrogen phosphate (NH4H2PO4) and phosphoric acid (H3PO4) were successfully used. Synergistic acidic catalyzing effect of NaH2PO4+H3PO4 and NaH2PO4+NH4H2PO4 was also investigated. Appreciable limiting oxygen index (LOI) value of 23.2% was achieved in case of the samples treated with flame retardant (FR) compound DPAC along with the combined acidic catalyzing effect. A distinguishing outcome of total heat of combustion (THC) 3.27 KJ/g was revealed during pyrolysis combustion flow calorimetry (PCFC) test of the treated sample. In respect of thermal degradation, low temperature dehydration in conjugation with sufficient amount of char residue (30.5%) was obtained in case of DPAC treated sample. Consistently, the temperature of peak heat release rate (TPHRR) (325°C) of DPAC treated sample supported the expected low temperature pyrolysis in condensed phase mechanism. Subsequent thermogravimetric analysis (TGA) also reported inspiring weight retention% of the treated samples. Furthermore, for both of the flame retardant compounds, effect of different catalysts, considering both individual and combined, effect of solvents and overall the optimization of the process parameters were studied in detail.

Keywords: cotton cellulose, organophosphorus flame retardant, acetal linkage, THC, HRR, PHHR, char residue, LOI

Procedia PDF Downloads 266

Authors: M. Z. Bin Mohd Ghazali, N. C. Wilson, A. F. Bin Ahmad Fuad, M. A. H. B. Musa, M. U. Mohamad Sani, F. Zulkifli, M. S. Zainal Abidin

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Physical activity levels are low in Malaysia and this study was undertaken to determine if a four week work-based intervention program would be effective in changing physical activity levels. The study was conducted in a Malaysian Government Department and had three stages: baseline data collection, four-week intervention and two-month post intervention data collection. During the intervention and two-month post intervention phases, physical activity levels (determined by a pedometer) and basic health profiles (BMI, abdominal obesity, blood pressure) were measured. Staff (58 males, 47 females) with an average age of 33 years completed baseline data collection. Pedometer steps averaged 7,102 steps/day at baseline, although male step counts were significantly higher than females (7,861 vs. 6114). Health profiles were poor: over 50% were overweight/obese (males 66%, females 40%); hypertension (males 23%, females 6%); excess waist circumference (males 52%, females 17%). While 86 staff participated in the intervention, only 49 regularly reported their steps. There was a significant increase (17%) in average daily steps from 8,965 (week 1) to 10,436 (week 4). Unfortunately, participation in the intervention program was avoided by the less healthy staff. Two months after the intervention there was no significant difference in average steps/day, despite the fact that 89% of staff reporting they planned to make long-term changes to their lifestyle. An unexpected average increase of 2kg in body weight occurred in participants, although this was less than the 5.6kg in non-participants. A number of recommendations are made for future interventions, including the conclusion that pedometers were a useful tool and popular with participants.

Keywords: pedometers, walking, health, intervention

Procedia PDF Downloads 304

Authors: Mohammad Naeem Lakanwall, Jamshid Abdul-Ghafar

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Background: Endocrinopathies are a commonly occurring entity, particularly those of the thyroid gland; however, there is a lack of scientific literature from Afghanistan, a country with very limited health care facilities and resources. To our best knowledge, this is the first study aimed to describe the frequency of occurrence and factors associated with thyroid dysfunction in the Afghan population. The aim of this study is to estimate the frequency and to identify factors associated with thyroid dysfunction among individuals coming to a tertiary care facility in Kabul, Afghanistan. Methods: A cross-sectional study was conducted from July to Sep 2018 at the Department of Clinical Pathology, French Medical Institute for Mothers and Children (FMIC), Kabul, Afghanistan. Blood samples were obtained, serum TSH levels were analyzed, and the patients were divided into three diagnostic categories according to their serum TSH concentrations: 1) hypothyroidism, 2) hyperthyroidism, 3) normal. Results: A total of 127 individuals were included in the final analysis. The majority of study participants (77%) were females. A large number of the participants (92%) did not have a family history of thyroid dysfunction. 74% of the participants in the study had normal TSH levels classified as normal thyroid function, (14%) had lower TSH levels, and (12%) higher TSH levels, classified as hyper and hypothyroid, respectively. Conclusions: The findings of the current study showed a high frequency of thyroid dysfunctions from a single center. Further large-scale studies are needed to find out the prevalence and document this entity for better health outcomes in the country.

Keywords: Afghanistan, factors, frequency, hypothyroid, hyperthyroid, thyroid, thyroid stimulating hormone

Procedia PDF Downloads 171

Authors: Edward Chamisa, Colin C. Smith, Hamutyinei H. Pamburai, Abdul C. Abdulla

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South Africa (SA) adopted International Financial Reporting Standards (IFRS) for listed firms effective 1 January 2005. However, it was not until 2011 that substantial financial reporting enforcement changes were introduced, which were meant to ensure compliance with IFRS. This innovative setting allows us to examine the value relevance of accounting amounts during the (1) pre-IFRS adoption period (2002-2004); (2) post-IFRS adoption, but pre-enforcement changes period (2006-2010); and (3) post-enforcement changes period (2011-2012). The results show that accounting amounts were most value relevant in the post-enforcement changes period (R2, 75.5%) compared to both the pre-IFRS adoption period (adjusted R2 is 24.3%) and the period after IFRS adoption but before enforcement changes (adjusted R2 is 37.5%). Also, during the 2008 financial crisis, the equity book value per share was significantly value relevant (at 1%) but not earnings per share, whereas before the crisis, the opposite was true. We make two important contributions to the literature. First, we identify SA as an innovative setting that allows researchers to examine separately the effects of IFRS adoption and enforcement changes on capital markets and accounting quality. This is a departure from prior studies that are dominated by the European Union setting, where IFRS adoption occurred contemporaneously with enforcement and other regulatory changes. Second, we provide preliminary findings which suggest that while the adoption of IFRS seems to have improved the financial reporting quality of accounting amounts of SA listed firms, its impact appears to be limited unless combined with effective enforcement.

Keywords: international financial reporting standards (ifrs), ifrs adoption, financial reporting enforcement, value relevance, price model, equity book value, earnings per share

Procedia PDF Downloads 70

Authors: Larifah Mohd Sidik, Anuar Kasa

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In recent years, the demands for raw water are increasing along with the growth of the economy and population. Hence, the need for the construction and operation of dams is one of the solutions for the management of water resources problems. The stability of the embankment should be taken into consideration to evaluate the safety of retaining water. The safety of the dam is mostly based on numerous measurable components, for instance, seepage flowrate, pore water pressure and deformation of the embankment. Seepage and slope stability is the primary and most important reason to ascertain the overall safety behavior of the dams. This research study was conducted to evaluate static condition seepage and slope stability performances of Batu dam which is located in Kuala Lumpur capital city. The numerical solution Geostudio-2012 software was employed to analyse the seepage using finite element method, SEEP/W and slope stability using limit equilibrium method, SLOPE/W for three different cases of reservoir level operations; normal and flooded condition. Results of seepage analysis using SEEP/W were utilized as parental input for the analysis of SLOPE/W. Sensitivity analysis on hydraulic conductivity of material was done and calibrated to minimize the relative error of simulation SEEP/W, where the comparison observed field data and predicted value were also carried out. In seepage analysis, such as leakage flow rate, pore water distribution and location of a phreatic line are determined using the SEEP/W. The result of seepage analysis shows the clay core effectively lowered the phreatic surface and no piping failure is shown in the result. Hence, the total seepage flux was acceptable and within the permissible limit.

Keywords: earth dam, dam safety, seepage, slope stability, pore water pressure

Procedia PDF Downloads 220

Authors: John-Nelson Ekumah, Xu Han, Qiufang Liang, Benxi Wei, Arif Rashid, Muhammad Safiullah, Abdul Qayum, Selorm Yao-Say Solomon Adade, Nana Adwoa Nkuma Johnson, Abdur Rehman, Xiaofeng Ren

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Producing starch gels with superior mechanical attributes remains a challenging pursuit. This research sought to develop a simple method using ethanol exposure to produce robust starch gels. The gels’ mechanical properties, rheology, structural characteristics, and digestion were assessed through textural, rheological, structural, and in vitro digestion analyses. it investigation revealed an improvement in gel’s strength from 62.22 to178.82 g. The thermal transitions were accelerated when ethanol was elevated. The exposure to ethanol resulted in a reduction in syneresis from 11% to 9.5% over a period of 6 hours with noticeable change in size and color. Rheologically, the dominating storage modulus and tan delta (<0.55) emphasized the gel’s improved elasticity. X-ray analysis showed a stable B + V-type pattern after ethanol exposure, with increasing relative crystallinity to 7.9%. Digestibility revealed an ethanol induced resistance, through increased resistant starch from 1.87 to 8.73%. In general, the exposure to ethanol played a crucial role in enhancing the mechanical characteristics of kudzu starch gels, while simultaneously preserving higher levels of resistant starch fractions. These findings have wide-ranging implications in the fields of food and pharmaceuticals, underscoring the extensive academic and industrial importance of this study.

Keywords: kudzu starch gels, mechanical properties, rheological properties, submerged ethanol exposure, In vitro digestion

Procedia PDF Downloads 37

Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri, Otache Innocent

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Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices.

Keywords: IFRS, SAS, quality of accounting information, earnings measurement, discretionary accruals, non-discretionary accruals, total accruals, Jones model, timeliness of loss recognition, value relevance

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Authors: Jamshed Ahmad, Abdul Wahid Khan, Javed Ali Khan

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Managing software quality requirements change management is a difficult task in the field of software engineering. Avoiding incoming changes result in user dissatisfaction while accommodating to many requirement changes may delay product delivery. Poor requirements management is solely considered the primary cause of the software failure. It becomes more challenging in global software outsourcing. Addressing success factors in quality requirement change management is desired today due to the frequent change requests from the end-users. In this research study, success factors are recognized and scrutinized with the help of a systematic literature review (SLR). In total, 16 success factors were identified, which significantly impacted software quality requirement change management. The findings show that Proper Requirement Change Management, Rapid Delivery, Quality Software Product, Access to Market, Project Management, Skills and Methodologies, Low Cost/Effort Estimation, Clear Plan and Road Map, Agile Processes, Low Labor Cost, User Satisfaction, Communication/Close Coordination, Proper Scheduling and Time Constraints, Frequent Technological Changes, Robust Model, Geographical distribution/Cultural differences are the key factors that influence software quality requirement change. The recognized success factors and validated with the help of various research methods, i.e., case studies, interviews, surveys and experiments. These factors are then scrutinized in continents, database, company size and period of time. Based on these findings, requirement change will be implemented in a better way.

Keywords: global software development, requirement engineering, systematic literature review, success factors

Procedia PDF Downloads 197

Authors: Auwal Abubakar, Ahmed Ahidjo, Shazril Imran Shaukat, Noor Khairiah A. Karim, Gokula Kumar Appalanaido, Hafiz Mohd Zin

Abstract:

Background: The use of optical surface imaging systems (OSISs) is increasingly becoming popular in radiotherapy practice, especially during breast cancer treatment. This study reviews the accuracy of the available commercial OSISs for breast radiotherapy. Method: A literature search was conducted and identified the available commercial OSISs from different manufacturers that are integrated into radiotherapy practice for setup verification during breast radiotherapy. Studies that evaluated the accuracy of the OSISs during breast radiotherapy using cone beam computed tomography (CBCT) as a reference were retrieved and analyzed. The physics and working principles of the systems from each manufacturer were discussed together with their respective strength and limitations. Results: A total of five (5) different commercially available OSISs from four (4) manufacturers were identified, each with a different working principle. Six (6) studies were found to evaluate the accuracy of the systems during breast radiotherapy in conjunction with CBCT as a goal standard. The studies revealed that the accuracy of the system in terms of mean difference ranges from 0.1 to 2.1 mm. The correlation between CBCT and OSIS ranges between 0.4 and 0.9. The limit of agreements obtained using bland Altman analysis in the studies was also within an acceptable range. Conclusion: The OSISs have an acceptable level of accuracy and could be used safely during breast radiotherapy. The systems are non-invasive, ionizing radiation-free, and provide real-time imaging of the target surface at no extra concomitant imaging dose. However, the system should only be used to complement rather than replace x-ray-based image guidance techniques such as CBCT.

Keywords: optical surface imaging system, Cone beam computed tomography (CBCT), surface guided radiotherapy, Breast radiotherapy

Procedia PDF Downloads 66

Authors: Abdul Basit Kiani, Maryam Kiani

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Content Management Systems (CMS) have transformed the landscape of web development by providing an accessible and efficient platform for creating and managing digital content. This abstract explores the key features and benefits of CMS in web development, highlighting its impact on website creation and maintenance. CMS offers a user-friendly interface that empowers individuals to create, edit, and publish content without requiring extensive technical knowledge. With customizable templates and themes, users can personalize the design and layout of their websites, ensuring a visually appealing online presence. Furthermore, CMS facilitates efficient content organization through categorization and tagging, enabling visitors to navigate and search for information effortlessly. It also supports version control, allowing users to track and manage revisions effectively. Scalability is a notable advantage of CMS, as it offers a wide range of plugins and extensions to integrate additional features into websites. From e-commerce functionality to social media integration, CMS adapts to evolving business needs. Additionally, CMS enhances collaborative workflows by allowing multiple user roles and permissions. This enables teams to collaborate effectively on content creation and management, streamlining processes and ensuring smooth coordination. In conclusion, CMS serves as a powerful tool in web development, simplifying content creation, customization, organization, scalability, and collaboration. With CMS, individuals and businesses can create dynamic and engaging websites, establishing a strong online presence with ease.

Keywords: web development, content management systems, information technology, programming

Procedia PDF Downloads 84

Authors: Zubair Khaliq, M. Bilal Qadir, Amir Shahzad, Zulfiqar Ali, Ahsan Nazir, Ali Afzal, Abdul Jabbar

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Carbon fibers are one of the most demanding materials on earth due to their potential application in energy, high strength materials, and conductive materials. The nanostructure of carbon fibers offers enhanced properties of conductivity due to the larger surface area. The next generation carbon nanofibers demand the porous structure as it offers more surface area. Multiple techniques are used to produce carbon fibers. However, electrospinning followed by carbonization of the polymeric materials is easy to carry process on a laboratory scale. Also, it offers multiple diversity of changing parameters to acquire the desired properties of carbon fibers. Polyacrylonitrile (PAN) is the most used material for the production of carbon fibers due to its promising processing parameters. Also, cellulose is one of the highest yield producers of carbon fibers. However, the electrospinning of cellulosic materials is difficult due to its rigid chain structure. The combination of PAN and cellulose can offer a suitable solution for the production of carbon fibers. Both materials are miscible in the mixed solvent of N, N, Dimethylacetamide and lithium chloride. This study focuses on the production of porous carbon fibers as a function of PAN/Cellulose blend ratio, solution properties, and electrospinning parameters. These single polymer and blend with different ratios were electrospun to give fine fibers. The higher amount of cellulose offered more difficulty in electrospinning of nanofibers. After carbonization, the carbon fibers were studied in terms of their blend ratio, surface area, and texture. Cellulose contents offered the porous structure of carbon fibers. Also, the presence of LiCl contributed to the porous structure of carbon fibers.

Keywords: cellulose, polyacrylonitrile, carbon nanofibers, electrospinning, blend

Procedia PDF Downloads 202

Authors: Eng Rima Al-Awadhi, Abdul Jaleel Tharayil

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In a project-centric organization like KOC, managing the knowledge of the project is of critical importance to the success of the project and the organization. However, due to the very nature and complexity involved, each project engagement generates a lot of 'learnings' that need to be factored into while new projects are initiated and thus avoid repeating the same mistake. But, many a time these learnings are localized and remains as ‘tacit knowledge’ leading to scope re-work, schedule overrun, adjustment orders, concession requests and claims. While KOC follows an asset based organization structure, with a multi-cultural and multi-ethnic workforce and larger chunk of the work is carried out through complex, long term project engagement, diffusion of ‘learnings’ across assets while dealing with the natural entropy of the organization is of great significance. Considering the relatively higher number of mega projects, it's important that the issues raised during the project life cycle are centrally harvested, analyzed and the ‘learnings’ from these issues are shared, absorbed and are in-turn utilized to enhance and refine the existing process and practices, leading to improve the project performance. One of the many factors contributing to the successful completion of a project on time is the reduction in the number of variations or concessions triggered during the project life cycle. The project process integrated knowledge sharing framework discusses the knowledge harvesting methodology adopted, the challenges faced, learnings acquired and its impact on project performance. The framework facilitates the proactive identification of issues that may have an impact on the overall quality of the project and improve performance.

Keywords: knowledge harvesting, project integrated knowledge sharing, performance improvement, knowledge management, lessons learn

Procedia PDF Downloads 396

Authors: Abdul Malik Dawlatzai, Shafiqullah Rahmani

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Splash erosion in field has affected by factors; slope, rain intensity, soil properties, and plant cover. And also, soil erosion affects not only farmland productivity but also water quality downstream. There are a number of potential soil conservation practices, but many of these are complicated and relatively expensive, such as buffer strips, agro-forestry, counter banking, catchment canal, terracing, surface mulching, reduced tillage, etc. However, mitigation soil and water loss in agricultural land, particularly in arid and semi-arid climatic conditions, is indispensable for environmental protection and agricultural production. The objective of this study is to evaluate the effects of adding gypsum mineral on mitigating splash erosion caused by rain drop. The research was conducted in soil laboratory Badam Bagh Agricultural Researching Farm, Kabul, Afghanistan. The stainless steel cores were used, and constant water pressure was controlled by a Mariotte’s bottle with kinetic energy of raindrops 2.36 x 10⁻⁵J. Gypsum mineral was applied at a rate of 5 and 10 t ha⁻¹ and using a sandy loam and loam soil textures. The result was showed an average soil loss from sandy loam soil texture; control was 8.22%, 4.31% and 4.06% similar from loam soil texture, control was 7.26%, 2.89%, and 2.72% respectively. The application of gypsum mineral significantly (P < 0.05) reduced dispersion of soil particles caused by the impact of raindrops compared to control. Therefore, it was concluded that the addition of gypsum was effective as a measure for mitigating splash erosion.

Keywords: gypsum, soil loss, splash erosion, Afghanistan

Procedia PDF Downloads 132

Authors: Siti Sabariah Buhari, Ruzita Abdul Talib, Poh Bee Koon

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This study aims to develop and evaluate an intervention to improve eating habits, active lifestyle and weight status of overweight and obese children in Negeri Sembilan. The H.E.B.A.T! Program involved children, parents, and school and focused on behaviour and environment modification to achieve its goal. The intervention consists of H.E.B.A.T! Camp, parent’s workshop and school-based activities. A total of 21 children from intervention school and 22 children from control school who had BMI for age Z-score ≥ +1SD participated in the study. Mean age of subjects was 10.8 ± 0.3 years old. Four phases were included in the development of the intervention. Evaluation of intervention was conducted through process, impact and outcome evaluation. Process evaluation found that intervention program was implemented successfully with minimal modification and without having any technical problems. Impact and outcome evaluation was assessed based on dietary intake, average step counts, BMI for age z-score, body fat percentage and waist circumference at pre-intervention (T0), post-intervention 1 (T1) and post-intervention 2 (T2). There was significant reduction in energy (14.8%) and fat (21.9%) intakes (at p < 0.05) at post-intervention 1 (T1) in intervention group. By controlling for sex as covariate, there was significant intervention effect for average step counts, BMI for age z-score and waist circumference (p < 0.05). In conclusion, the intervention made an impact on positive behavioural intentions and improves weight status of the children. It is expected that the HEBAT! Program could be adopted and implemented by the government and private sector as well as policy-makers in formulating childhood obesity intervention.

Keywords: childhood obesity, diet, obesity intervention, physical activity

Procedia PDF Downloads 291

Authors: Sanjay Sinha, Mohd Umair Khan

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The level of income inequality in India has been worrisome as the World Inequality Report termed it as a “poor and unequal country, with an affluent elite”. As important as income is to understand inequality and deprivation, it is just one dimension. But the historical roots and current realities of inequality and deprivation in India lies in many of the non-income dimensions such as housing, nutrition, education, agency, sense of inclusion etc. which are often ignored, especially in solution-oriented research. The level of inequality and deprivation among the tribal is one such case. There is a corpus of literature establishing that the tribal communities in India are disadvantageous on various grounds. Given their rural geography, issues of access and quality of basic facilities such as education and healthcare are often unaddressed. COVID-19 has further exacerbated this challenge and climate change will make it even more worrying. With this background, a succinct measurement tool at the village level is necessary to design short to medium-term actions with reference to risk mitigation for tribal communities. This research paper examines the level of inequality and deprivation among the tribal communities in the rural areas of Andhra Pradesh state of India using a Multidimensional Inequality and Deprivation Index based on the Alkire-Foster methodology. The methodology is theoretically grounded in the capability approach propounded by Amartya Sen, emphasizing on achieving the “beings and doings” (functionings) an individual reason to value. In the index, the authors have five domains, including Livelihood, Food Security, Education, Health and Housing and these domains are divided into sixteen indicators. This assessment is followed by domain-wise short-term and long-term solutions.

Keywords: Andhra Pradesh, Alkire-Foster methodology, deprivation, inequality, multidimensionality, poverty, tribal

Procedia PDF Downloads 160

Authors: Abdul Waris Jalili, Yanqing Wang, Som Suor

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This research paper explores the relationship between entrepreneurship education and students' entrepreneurial intentions. It aims to determine if entrepreneurship education reliably predicts students' intention to become entrepreneurs and how and when this relationship occurs. This study aims to investigate the predictive relationship between entrepreneurship education and student entrepreneurial intentions. The goal is to understand the factors that influence this relationship and to identify any mediating or moderating factors. A thorough and systematic search and review of empirical articles published between 2013 and 2023 were conducted. Three databases, Google Scholar, Science Direct, and PubMed, were explored to gather relevant studies. Criteria such as reporting empirical results, publication in English, and addressing the research questions were used to select 35 papers for analysis. The collective findings of the reviewed studies suggest a generally positive relationship between entrepreneurship education and student entrepreneurial intentions. However, recent findings indicate that this relationship may be more complex than previously thought. Mediators and moderators have been identified, highlighting instances where entrepreneurship education indirectly influences student entrepreneurial intentions. The review also emphasizes the need for more robust research designs to establish causality in this field. This research adds to the existing literature by providing a comprehensive review of the relationship between entrepreneurship education and student entrepreneurial intentions. It highlights the complexity of this relationship and the importance of considering mediators and moderators. The study also calls for future research to explore different facets of entrepreneurship education independently and examine complex relationships more comprehensively.

Keywords: entrepreneurship, entrepreneurship education, entrepreneurial intention, entrepreneurial self-efficacy

Procedia PDF Downloads 66

Authors: Januar Parlaungan Siregar, Davindra Brabu Mathivanan, Dandi Bachtiar, Mohd Ruzaimi Mat Rejab, Tezara Cionita

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Natural fibres play a significant role in mass industries such as automotive, construction and sports. Many researchers have found that the natural fibres are the best replacement for the synthetic fibres in terms of cost, safety, and degradability due to the shortage of landfill and ingestion of non biodegradable plastic by animals. This study mainly revolved around pineapple leaf fibre (PALF) which is available abundantly in tropical countries and with excellent mechanical properties. The composite formed in this study is highly biodegradable as both fibre and matrix are both derived from natural based products. The matrix which is polylactic acid (PLA) is made from corn starch which gives the upper hand as both material are renewable resources are easier to degrade by bacteria or enzyme. The PALF is treated with different alkaline solution to remove excessive moisture in the fibre to provide better interfacial bonding with PLA. Thereafter the PALF is washed with distilled water several times before placing in vacuum oven at 80°C for 48 hours. The dried PALF later were mixed with PLA using extrusion method using fibre in percentage of 30 by weight. The temperature for all zone were maintained at 160°C with the screw speed of 50 rpm for better bonding and afterwards the products of the mixture were pelletized using pelletizer. The pellets were placed in the specimen-sized mould for hot compression under the temperature of 170°C at 5 MPa for 5 min and subsequently were cold pressed under room temperature at 5 MPa for 5 min. The specimen were tested for tensile and flexure strength according to American Society for Testing and Materials (ASTM) D638 and D790 respectively. The effect of surface modification on PALF with different alkali solution will be investigated and compared.

Keywords: natural fibre, PALF, PLA, composite

Procedia PDF Downloads 300

Authors: Abdul Muqsit Abbasi, Ibrahim Chhipa, Asad Anwer, Saad Farooq, Hassan Berry, Sonu Kumar, Sundar Ali, Muhammad Owais Mahmood, Areeb Ur Rehman, Bahram Baloch

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Accurate translation between structurally diverse languages, such as Arabic and English, presents a critical challenge in natural language processing due to significant linguistic and cultural differences. This paper investigates the effectiveness of Facebook’s mBART model, fine-tuned specifically for sequence-tosequence (seq2seq) translation tasks between Arabic and English, and enhanced through advanced refinement techniques. Our approach leverages the Alef Dataset, a meticulously curated parallel corpus spanning various domains to capture the linguistic richness, nuances, and contextual accuracy essential for high-quality translation. We further refine the model’s output using advanced language models such as GPT-3.5 and GPT-4, which improve fluency, coherence, and correct grammatical errors in translated texts. The fine-tuned model demonstrates substantial improvements, achieving a BLEU score of 38.97, METEOR score of 58.11, and TER score of 56.33, surpassing widely used systems such as Google Translate. These results underscore the potential of mBART, combined with refinement strategies, to bridge the translation gap between Arabic and English, providing a reliable, context-aware machine translation solution that is robust across diverse linguistic contexts.

Keywords: natural language processing, machine translation, fine-tuning, Arabic-English translation, transformer models, seq2seq translation, translation evaluation metrics, cross-linguistic communication

Procedia PDF Downloads 8