Search results for: annual report
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3250

Search results for: annual report

2500 IIROC's Enforcement Performance: Funnel in, Funnel out, and Funnel away

Authors: Mark Lokanan

Abstract:

The paper analyzes the processing of complaints against investment brokers and dealer members through the Investment Industry Regulatory Organization of Canada (IIROC) from 2008 to 2017. IIROC is the self-regulatory organization (SRO) that is responsible for policing investment dealers and brokerage firms that trade in Canada’s securities market. Data from the study came from IIROC's enforcement annual reports for the years examined. The case processing is evaluated base on the misconduct funnel that was originally designed for street crime and applies to the enforcement of investment fraud. The misconduct funnel is used as a framework to examine IIROC’s claim that it brought in more complaints (funnel in) than government regulators and shows how these complaints are funneled out and funneled away as they are processed through IIROC’s enforcement system. The results indicate that IIROC is ineffective in disciplining its members and is unable to handle the more serious quasi-criminal and improper sales practices offenses. It is hard not to see the results of the paper being used by the legislator in Ottawa to show the importance of a federal securities regulatory agency such as the Securities and Exchange Commission (SEC) in the United States.

Keywords: investment fraud, securities regulation, compliance, enforcement

Procedia PDF Downloads 141
2499 Optimization of Floor Heating System in the Incompressible Turbulent Flow Using Constructal Theory

Authors: Karim Farahmandfar, Hamidolah Izadi, Mohammadreza Rezaei, Amin Ardali, Ebrahim Goshtasbi Rad, Khosro Jafarpoor

Abstract:

Statistics illustrates that the higher amount of annual energy consumption is related to surmounting the demand in buildings. Therefore, it is vital to economize the energy consumption and also find the solution with regard to this issue. One of the systems for the sake of heating the building is floor heating. As a matter of fact, floor heating performance is based on convection and radiation. Actually, in addition to creating a favorable heating condition, this method leads to energy saving. It is the goal of this article to outline the constructal theory and introduce the optimization method in branch networks for floor heating. There are several steps in order to gain this purpose. First of all, the pressure drop through the two points of the network is calculated. This pressure drop is as a function of pipes diameter and other parameters. After that, the amount of heat transfer is determined. Consequently, as a result of the combination of these two functions, the final function will be determined. It is necessary to mention that flow is laminar.

Keywords: constructal theory, optimization, floor heating system, turbulent flow

Procedia PDF Downloads 294
2498 Design of a Solar Water Heating System with Thermal Storage for a Three-Bedroom House in Newfoundland

Authors: Ahmed Aisa, Tariq Iqbal

Abstract:

This letter talks about the ready-to-use design of a solar water heating system because, in Canada, the average consumption of hot water per person is approximately 50 to 75 L per day and the average Canadian household uses 225 L. Therefore, this paper will demonstrate the method of designing a solar water heating system with thermal storage. It highlights the renewable hybrid power system, allowing you to obtain a reliable, independent system with the optimization of the ingredient size and at an improved capital cost. The system can provide hot water for a big building. The main power for the system comes from solar panels. Solar Advisory Model (SAM) and HOMER are used. HOMER and SAM are design models that calculate the consumption of hot water and cost for a house. Some results, obtained through simulation, were for monthly energy production, annual energy production, after tax cash flow, the lifetime of the system and monthly energy usage represented by three types of energy. These are system energy, electricity load electricity and net metering credit.

Keywords: water heating, thermal storage, capital cost solar, consumption

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2497 Energy Potential of Salinity Gradient Mixing: Case Study of Mixing Energies of Rivers of Goa with the Arabian Sea

Authors: Arijit Chakraborty, Anirban Roy

Abstract:

The Indian peninsula is strategically located in the Asian subcontinent with the Himalayas to the North and Oceans surrounding the other three directions with annual monsoons which takes care of water supply to the rivers. The total river water discharge into the Bay of Bengal and the Arabian Sea is 628 km³/year and 274 km³/year, respectively. Thus huge volumes of fresh water meet saline water, and this mixing of two streams of dissimilar salinity gives rise to tremendous mixing energies which can be harvested for various purposes like energy generation using pressure retarded osmosis or reverse electrodialysis. The present paper concentrates on analyzing the energy of mixing for the rivers in Goa. Goa has 10 rivers of various sizes all which meet the Arabian Sea. In the present work, the 8 rivers and their salinity (NaCl concentrations) have been analyzed along with their seasonal fluctuations. Next, a Gibbs free energy formulation has been implemented to analyze the energy of mixing of the selected rivers. The highest and lowest energies according to the seasonal fluctuations have been evaluated, and this provides two important insights into (i) amount of energy that can be harvested and (ii) decision on the location of such systems.

Keywords: Gibbs energy, mixing energy, salinity gradient energy, thermodynamics

Procedia PDF Downloads 193
2496 Components of Emotional Intelligence in Iranian Entrepreneurs

Authors: Farzaneh Noori

Abstract:

Entrepreneurs face different sort of difficulties especially with customers, organizations and employees. Emotional intelligence which is the ability to understand and control the emotions is an important factor to help entrepreneurs end up challenges to the result they prefer. Thus, it is assumed that entrepreneurs especially those who have passed the first challenging years of starting a new business, have high emotional intelligence. In this study the Iranian established entrepreneurs have been surveyed. According to Iran Gem 2014 report the percentage of established entrepreneur in Iran is 10.92%. So by using Cochran sample formula (1%) 96 Iranian established entrepreneurs have been selected and Emotional intelligence appraisal questionnaire distributed to them. The SPSS19 result shows high emotional intelligence in Iranian established entrepreneurs.

Keywords: emotional intelligence, emotional intelligence appraisal questionnaire, entrepreneurs, Iran

Procedia PDF Downloads 427
2495 Status Report of the Express Delivery Industry in China

Authors: Ying Bo Xie, Hisa Yuki Kurokawa

Abstract:

Due to the fast development, China's express delivery industry has involved in a dilemma that the service quality are keeping decreasing while the construction rate of delivery network cannot meet the customers’ demand. In order to get out of this dilemma and enjoy a succession development rate, it is necessary to understand the current situation of China's express delivery industry. Firstly, the evolution of China's express delivery industry was systematical presented. Secondly, according to the number of companies and the amount of parcels they has dealt each year, the merits and faults of tow kind of operating pattern was analyzed. Finally, based on the characteristics of these express companies, the problems of China's express delivery industry was divided into several types and the countermeasures were given out respectively.

Keywords: China, express delivery industry, status, problem

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2494 Precocious Puberty Due to an Autonomous Ovarian Cyst in a 3-Year-Old Girl: Case Report

Authors: Aleksandra Chałupnik, Zuzanna Chilimoniuk, Joanna Borowik, Aleksandra Borkowska, Anna Torres

Abstract:

Background: Precocious puberty is the occurrence of secondary sexual characteristics in girls before the age of 8. The diverse etiology of premature puberty is crucial to determine whether it is true precocious puberty, depending on the activation of the hypothalamic-pituitary-gonadal axis, or pseudo-precocious, which is independent of the activation of this axis. Whatever the cause, premature action of the sex hormones leads to the common symptoms of various forms of puberty. These include the development of sexual characteristics, acne, acceleration of growth rate and acceleration of skeletal maturation. Due to the possible genetic basis of the disorders, an interdisciplinary search for the cause is needed. Case report: The case report concerns a patient of a pediatric gynecology clinic who, at the age of two years, developed advanced thelarhe (M3) and started recurrent vaginal bleeding. In August 2019, gonadotropin suppression initially and after LHRH stimulation and high estradiol levels were reported at the Endocrinology Department. Imaging examinations showed a cyst in the right ovary projection. The bone age was six years. The entire clinical picture indicated pseudo- (peripheral) precocious in the course of ovarian autonomic cyst. In the follow-up ultrasound performed in September, the image of the cyst was stationary and normalization of estradiol levels and clinical symptoms was noted. In December 2019, cyst regression and normal gonadotropin and estradiol concentrations were found. In June 2020, white mucus tinged with blood on the underwear, without any other disturbing symptoms, was observed for several days. Two consecutive USG examinations carried out in the same month confirmed the change in the right ovary, the diameter of which was 25 mm with a very high level of estradiol. Germinal tumor markers were normal. On the Tanner scale, the patient scored M2P1. The labia and hymen had puberty features. The correct vaginal entrance was visible. Another active vaginal bleeding occurred in the first week of July 2020. The considered laparoscopic treatment was abandoned due to the lack of oncological indications. Treatment with Tamoxifen was recommended in July 2020. In the initiating period of treatment, no maturation progression, and even reduction of symptoms, no acceleration of growth and a marked reduction in the size of the cysts were noted. There was no bleeding. After the size of the cyst and hormonal activity increased again, the treatment was changed to Anastrozole, the effect of which led to a reduction in the size of the cyst. Conclusions: The entire clinical picture indicates alleged (peripheral) puberty. Premature puberty in girls, which is manifested as enlarged mammary glands with high levels of estrogens secreted by autonomic ovarian cysts and prepubertal levels of gonadotropins, may indicate McCune-Albright syndrome. Vaginal bleeding may also occur in this syndrome. Cancellation of surgical treatment of the cyst made it impossible to perform a molecular test that would allow to confirm the diagnosis. Taking into account the fact that cysts are often one of the first symptoms of McCune-Albrigt syndrome, it is important to remember about multidisciplinary care for the patient and careful search for skin and bone changes or other hormonal disorders.

Keywords: McCune Albrigth's syndrome, ovarian cyst, pediatric gynaecology, precocious puberty

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2493 Flexible Coupling between Gearbox and Pump (High Speed Machine)

Authors: Naif Mohsen Alharbi

Abstract:

This paper present failure occurred on flexible coupling installed at oil anf gas operation. Also it presents maintenance ideas implemented on the flexible coupling installed to transmit high torque from gearbox to pump. Basically, the machine train is including steam turbine which drives the pump and there is gearbox located in between for speed reduction. investigation are identifying the root causes, solving and developing the technology designs or bad actor. This report provides the study intentionally for continues operation optimization, utilize the advanced opportunity and implement a improvement. Objective: The main objectives of the investigation are identifying the root causes, solving and developing the technology designs or bad actor. Ultimately, fulfilling the operation productivity, also ensuring better technology, quality and design by solutions. This report provides the study intentionally for continues operation optimization, utilize the advanced opportunity and implemet improvement. Method: The method used in this project was a very focused root cause analysis procedure that incorporated engineering analysis and measurements. The analysis method extensively covers the measuring of the complete coupling dimensions. Including the membranes thickness, hubs, bore diameter and total length, dismantle flexible coupling to diagnose how deep the coupling has been affected. Also, defining failure modes, so that the causes could be identified and verified. Moreover, Vibration analysis and metallurgy test. Lastly applying several solutions by advanced tools (will be mentioned in detail). Results and observation: Design capacity: Coupling capacity is an inadequate to fulfil 100% of operating conditions. Therefore, design modification of service factor to be at least 2.07 is crucial to address this issue and prevent recurrence of similar scenario, especially for the new upgrading project. Discharge fluctuation: High torque flexible coupling encountered during the operation. Therefore, discharge valve behaviour, tuning, set point and general conditions revaluated and modified subsequently, it can be used as baseline for upcoming Coupling design project. Metallurgy test: Material of flexible coupling membrane (discs) tested at the lab, for a detailed metallurgical investigation, better material grade has been selected for our operating conditions,

Keywords: high speed machine, reliabilty, flexible coupling, rotating equipment

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2492 Modern Work Modules in Construction Practice

Authors: Robin Becker, Nane Roetmann, Manfred Helmus

Abstract:

Construction companies lack junior staff for construction management. According to a nationwide survey of students, however, the profession lacks attractiveness. The conflict between the traditional job profile and the current desires of junior staff for contemporary and flexible working models must be resolved. Increasing flexibility is essential for the future viability of small and medium-sized enterprises. The implementation of modern work modules can help here. The following report will present the validation results of the developed work modules in construction practice.

Keywords: modern construction management, construction industry, work modules, shortage of junior staff, sustainable personnel management, making construction management more attractive, working time model

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2491 Impact of Sustainability Reporting on the Financial Performance of Deposit Money Banks: Pre-Post Analysis of Integrating Environmental, Social, and Governance Disclosure into Corporate Annual Reports

Authors: A. O. Talabi, F. M. Taib, D. J. Jalaludin

Abstract:

The influence of sustainability reporting on Deposit Money Banks (DMBs)' financial performance both before and after mandated environmental, social, and governance (ESG) disclosure is examined in this article. Using a sample size of the top six strategically important listed banks in Nigeria, the study employed the paired sample t-test to assess the pre-mandatory ESG period (2009-2015) and the post-mandatory ESG period (2016-2022). According to the findings, there was no discernible difference between the performance of DMBs in Nigeria before and after the requirement for ESG disclosure. In the pre-mandatory requirement time, sustainability reporting is a major predictor of financial metrics, but in the post-mandatory requirement period, there was no discernible change in financial performance. Market authorities ought to have unrestricted authority to impose severe fines for noncompliance and bring legal action against corporations that fail to disclose ESG. This work contributes to the literature on ESG disclosure and financial performance by considering two different periods.

Keywords: financial, performance, sustainability, reporting

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2490 Spontaneous Rupture of Splenic Artery Pseudoaneurysm; A Rare Presentation of Acute Abdominal Pain in the Emergency Department: Case Report

Authors: Zainab Elazab, Azhar Aziz

Abstract:

Background: Spontaneous Splenic artery pseudoaneurysm rupture is a rare condition which is potentially life threatening, if not detected and managed early. We report a case of abdominal pain with intraperitoneal free fluid, which turned out to be spontaneous rupture of a splenic artery pseudoaneurysm, and was treated with arterial embolization. Case presentation: A 28-year old, previously healthy male presented to the ED with a history of sudden onset upper abdominal pain and fainting attack. The patient denied any history of trauma or prior similar attacks. On examination, the patient had tachycardia and a low-normal BP (HR 110, BP 106/66) but his other vital signs were normal (Temp. 37.2, RR 18 and SpO2 100%). His abdomen was initially soft with mild tenderness in the upper region. Blood tests showed leukocytosis of 12.3 X109/L, Hb of 12.6 g/dl and lactic acid of 5.9 mmol/L. Ultrasound showed trace of free fluid in the perihepatic and perisplenic areas, and a splenic hypoechoic lesion. The patient remained stable; however, his abdomen became increasingly tender with guarding. We made a provisional diagnosis of a perforated viscus and the patient was started on IV fluids and IV antibiotics. An erect abdominal x-ray did not show any free air under the diaphragm so a CT abdomen was requested. Meanwhile, bedside ultrasound was repeated which showed increased amount of free fluid, suggesting intra-abdominal bleeding as the most probable etiology for the condition. His CT abdomen revealed a splenic injury with multiple lacerations, a focal intrasplenic enhancing area on venous phase scan (suggesting a pseudoaneurysm with associated splenic intraparenchymal, sub capsular and perisplenic hematomas). Free fluid in the subhepatic and intraperitoneal regions along the small bowel was also detected. Angiogram was done which confirmed a diagnosis of pseudoaneurysm of intrasplenic arterial branch, and angio-embolization was done to control the bleeding. The patient was later discharged in good condition with a surgery follow-up. Conclusion: Splenic artery pseudoaneurysm rupture is a rare cause of abdominal pain which should be considered in any case of abdominal pain with intraperitoneal bleeding. Early management is crucial as it carries a high mortality. Bedside ultrasound is a useful tool to help for early diagnosis of such cases.

Keywords: abdominal pain, pseudo aneurysm, rupture, splenic artery

Procedia PDF Downloads 297
2489 Estimating Visitor’s Willingness to Pay for the Conservation Fund: Sustainable Financing Approach in Protected Areas in Ethiopia

Authors: Sintayehu Aynalem Aseres, Raminder Kaur Sira

Abstract:

Increasingly, protected areas have been confronting with inadequate conservation funds that make it tough to antithesis the continuing of annihilation. The problem is even grave in developing countries, where Protected Areas (Pas) are mainly government-administered. Subsequently, it needs a strong effort to toughen the self-financing capability of PAs by ripening alternative sources of sustainable financing for realizing the conservation goals, in particular, to save the remaining natural planet. This study, therefore, designed to estimate visitors’ willingness to pay (WTP) for the additional conservation fees using a contingent valuation method. The effect relationship between WTP and both socio-demographic and non-economic factors was scrutinized by binary logistic regression. The mean WTP of foreign visitors has estimated at US$ 7.4 and for that of domestic visitors at US$1, with annual aggregate revenue of US$29, 200. The WTP was strongly influenced by income, satisfaction, environmental concern and attitude. The study has policy implications for the conservationists and park authorities to estimate the non-use values of PAs for developing market-based conservation instruments.

Keywords: conservation, ecotourism, sustainable financing, willingness to pay, protected areas, bale mountains national park

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2488 A Framework for SQL Learning: Linking Learning Taxonomy, Cognitive Model and Cross Cutting Factors

Authors: Huda Al Shuaily, Karen Renaud

Abstract:

Databases comprise the foundation of most software systems. System developers inevitably write code to query these databases. The de facto language for querying is SQL and this, consequently, is the default language taught by higher education institutions. There is evidence that learners find it hard to master SQL, harder than mastering other programming languages such as Java. Educators do not agree about explanations for this seeming anomaly. Further investigation may well reveal the reasons. In this paper, we report on our investigations into how novices learn SQL, the actual problems they experience when writing SQL, as well as the differences between expert and novice SQL query writers. We conclude by presenting a model of SQL learning that should inform the instructional material design process better to support the SQL learning process.

Keywords: pattern, SQL, learning, model

Procedia PDF Downloads 242
2487 Energy Matrices of Partially Covered Photovoltaic Thermal Flat Plate Water Collectors

Authors: Shyam, G. N. Tiwari

Abstract:

Energy matrices of flate plate water collectors partially covered by PV module have been estimated in the present study. Photovoltaic thermal (PVT) water collector assembly is consisting of 5 water collectors having 2 m^2 area which are partially covered by photovoltaic module at its lower portion (inlet) and connected in series. The annual overall thermal energy and exergy are computed by using climatic data of New Delhi provided by Indian Meteorological Department (IMD) Pune, India. The Energy payback time on overall thermal and exergy basis are found to be 1.6 years and 17.8 years respectively. For 25 years of life time of system the energy production factor and life cycle conversion efficiency are estimated to be 15.8 and 0.04 respectively on overall thermal energy basis whereas for the same life time the energy production factor and life cycle conversion efficiency on exergy basis are obtained as 1.4 and 0.001.

Keywords: overall thermal energy, exergy, energy payback time, PVT water collectors

Procedia PDF Downloads 359
2486 Presenting an Integrated Framework for the Introduction and Evaluation of Social Media in Enterprises

Authors: Gerhard Peter

Abstract:

In this paper, we present an integrated framework that governs the introduction of social media into enterprises and its evaluation. It is argued that the framework should address the following issues: (1) the contribution of social media for increasing efficiency and improving the quality of working life; (2) the level on which this contribution happens (i.e., individual, team, or organisation); (3) a description of the processes for implementing and evaluating social media; and the role of (4) organisational culture and (5) management. We also report the results of a case study where the framework has been employed to introduce a social networking platform at a German enterprise. This paper only considers the internal use of social media.

Keywords: case study, enterprise 2.0, framework, introducing and evaluating social media, social media

Procedia PDF Downloads 342
2485 Predictors of Quality of Life among Older Refugees Aging out of Place

Authors: Jonix Owino, Heather Fuller

Abstract:

Refugees flee from their home countries due to civil unrest, war, persecution and migrate to Western countries such as the United States in search of a safe haven. Transitioning into a new society and culture can be challenging, thereby affecting refugee’s quality of life and well-being in the host communities. Moreover, as individuals age, they experience physical, cognitive and socioemotional changes that may impact their quality of life. However, little is known about the predictors of quality of life among aging refugees. It is not clear how quality of life varies by age, that is, between midlife refugees in comparison to their older counterparts. In addition to age, other sociodemographic factors such as gender, socioeconomic status, or country of origin are likely to have differential associations to quality of life, yet research on such variations among older refugees is sparse. Thus the present study seeks to explore factors associated with quality of life by asking the following research questions: 1) Do sociodemographic factors (such as age and gender) predict quality of life among older refugees, 2) Is there an association between social integration and quality of life, and 3) Is there an association between migratory related experiences (such as post migratory adjustments) and quality of life. The present study recruited 90 refugees (primarily originating from Bhutan, Somalia, Burundi, and Sudan) aged 50 or older living in the US. The participants completed a structured questionnaire which assessed factors such as participant’s sociodemographic attributes (e.g., age, gender, length of residence in the US, country of origin, employment, level of education, and marital status), and validated measures of social integration, post-migration living difficulties, and quality of life. Preliminary results suggest sociodemographic variability in quality of life among these refugees. Further analyses will be conducted using hierarchical regression analyses to address the following hypotheses: first, it is hypothesized that quality of life will vary by age and gender such that younger refugees and men will report higher quality of life. Second, it is expected that refugees with greater levels of social integration will also report better quality of life. Finally, post-migration factors such as language barriers and family stress are hypothesized to predict poorer quality of life. Further results will be analyzed, including potential moderating effects of age and gender, and resulting findings will be interpreted and discussed. The findings from this study have potential implications for communities on how they can better support older refugees as well as develop social programs that can effectively cater to their well-being. Conclusions will be drawn and discussed in light of policies related to both aging and refugee migration within the context of the US.

Keywords: aging out of place, migration, older refugees, quality of life, social integration

Procedia PDF Downloads 85
2484 Development of Prediction Tool for Sound Absorption and Sound Insulation for Sound Proof Properties

Authors: Yoshio Kurosawa, Takao Yamaguchi

Abstract:

High frequency automotive interior noise above 500 Hz considerably affects automotive passenger comfort. To reduce this noise, sound insulation material is often laminated on body panels or interior trim panels. For a more effective noise reduction, the sound reduction properties of this laminated structure need to be estimated. We have developed a new calculate tool that can roughly calculate the sound absorption and insulation properties of laminate structure and handy for designers. In this report, the outline of this tool and an analysis example applied to floor mat are introduced.

Keywords: automobile, acoustics, porous material, transfer matrix method

Procedia PDF Downloads 494
2483 An Empirical Analysis of the Impact of Selected Macroeconomic Variables on Capital Formation in Libya (1970–2010)

Authors: Khaled Ramadan Elbeydi

Abstract:

This study is carried out to provide an insight into the analysis of the impact of selected macro-economic variables on gross fixed capital formation in Libya using annual data over the period (1970-2010). The importance of this study comes from the ability to show the relative important factors that impact the Libyan gross fixed capital formation. This understanding would give indications to decision makers on which policy they must focus to stimulate the economy. An Auto-Regressive Distributed Lag (ARDL) modeling process is employed to investigate the impact of the gross domestic product, monetary base, and trade openness on gross fixed capital formation in Libya. The results of this study reveal that there is an equilibrium relationship between capital formation and its determinants. The results also indicate that GDP and trade openness largely explain the pattern of capital formation in Libya. The findings and recommendations provide vital information relevant for policy formulation and implementation aimed to improve capital formation in Libya.

Keywords: ARDL, bounds test, capital formation, co-integration, Libya

Procedia PDF Downloads 339
2482 Evaluation of External Costs of Traffic Accident in Slovak Republic

Authors: Anna Dolinayova, Jozef Danis, Juraj Camaj

Abstract:

The report deals with comparison of traffic accidents in Slovak republic in road and rail transport since year 2009 until 2014, with evaluation of external costs and consequently with the possibilities of their internalization. The results of road traffic accidents analysis are realized in line with after-effects they have caused; in line with main cause, place of origin (within or out of town) and in accordance to age of people they were killed or hard, eventually easy injured in traffic accidents. Evaluation of individual after-effects is carried in terms of probability of traffic accidents occurrence.

Keywords: external costs, traffic accident, rail transport, road transport

Procedia PDF Downloads 566
2481 Carbonylative Cross Coupling of 2-Bromopyridine with Different Boronic Acids under Carbon Monoxide Atmosphere

Authors: N. Touj, M. Sauthier, L. Mansour, N. Hamdi

Abstract:

The palladium NHC complexes are one of the most interesting and widely investigated complexes in different catalytic transformations, especially C–C bond. Thus, the use of N-heterocyclic carbenes associated with palladium has been reported as efficient catalysts for the carbonyl coupling under mild and varied conditions. Herein, we report the synthesis, characterization, and cytotoxic activities of two new families of benzimidazolium salts. Then we studied the use of this class of benzimidazolium salts as a ligand in the carbonylative cross-coupling of 2-bromopyridine with different boronic acids under CO atmosphere to form unsymmetrical arylpyridine ketones.

Keywords: NHC-Pd(II) catalysts, carbonylative Suzuki cross-coupling reaction, arylboronic acids, 2-bromopyridine, unsymmetrical arylpyridine ketones

Procedia PDF Downloads 141
2480 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards

Authors: Nadezhda Kvatashidze, Elena Kharabadze

Abstract:

It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

Procedia PDF Downloads 300
2479 Endotracheal Intubation Self-Confidence: Report of a Realistic Simulation Training

Authors: Cleto J. Sauer Jr., Rita C. Sauer, Chaider G. Andrade, Doris F. Rabelo

Abstract:

Introduction: Endotracheal Intubation (ETI) is a procedure for clinical management of patients with severe clinical presentation of COVID-19 disease. Realistic simulation (RS) is an active learning methodology utilized for clinical skill's improvement. To improve ETI skills of public health network's physicians from Recôncavo da Bahia region in Brazil, during COVID-19 outbreak, RS training was planned and carried out. Training scenario included the Nasco Lifeform realistic simulator, and three actions were simulated: ETI procedure, sedative drugs management, and bougie guide utilization. Training intervention occurred between May and June 2020, as an interinstitutional cooperation between the Health's Department of Bahia State and the Federal University from Recôncavo da Bahia. Objective: The main objective is to report the effects on participants' self-confidence perception for ETI procedure after RS based training. Methods: This is a descriptive study, with secondary data extracted from questionnaires applied throughout RS training. Priority workplace, time from last intubation, and knowledge about bougie were reported on a preparticipation questionnaire. Additionally, participants completed pre- and post-training qualitative self-assessment (10-point Likert scale) regarding self-confidence perception in performing each of simulated actions. Distribution analysis for qualitative data was performed with Wilcoxon Signed Rank Test, and self-confidence increase analysis in frequency contingency tables with Fisher's Exact Test. Results: 36 physicians participated of training, 25 (69%) from primary care setting, 25 (69%) performed ETI over a year ago, and only 4 (11%) had previous knowledge about the bougie guide utilization. There was an increase in self-confidence medians for all three simulated actions. Medians (variation) for self-confidence before and after training, for each simulated action were as follows: ETI [5 (1-9) vs. 8 (6-10) (p < 0.0001)]; Sedative drug management [5 (1-9) vs. 8 (4-10) (p < 0.0001)]; Bougie guide utilization [2.5 (1-7) vs. 8 (4-10) (p < 0.0001)]. Among those who performed ETI over a year ago (n = 25), an increase in self-confidence greater than 3 points for ETI was reported by 23 vs. 2 physicians (p = 0.0002), and by 21 vs. 4 (p = 0.03) for sedative drugs management. Conclusions: RS training contributed to self-confidence increase in performing ETI. Among participants who performed ETI over a year, there was a significant association between RS training and increase of more than 3 points in self-confidence, both for ETI and sedative drug management. Training with RS methodology is suitable for ETI confidence enhancement during COVID-19 outbreak.

Keywords: confidence, COVID-19, endotracheal intubation, realistic simulation

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2478 Attitude of Beef Cattle Farmers toward Biosecurity Practices

Authors: Veronica Sri Lestari, Sitti Nurani Sirajuddin, Kasmiyati Kasim

Abstract:

The purpose of this research was to know the attitude of beef cattle farmers toward bio security practices. This research was conducted in Barru regency, South Sulawesi province, Indonesia, in 2014. Thirty beef cattle farmers were selected through random sampling. Primary and secondary data were collected through report, observation and deep interview by using questionnaire. Bio security practices consisted of 35 questions. Every answer of the question was scored based on three categories: score 1 (not important), score 2 (important) and 3 (very important). The results of this research showed that the attitude of beef cattle farmers toward bio security practices was categorized as important.

Keywords: attitude, beef cattle, biosecurity, farmers

Procedia PDF Downloads 279
2477 The Role of Microfinance in Economic Development

Authors: Babak Salekmahdy

Abstract:

Microfinance is often seen as a means of repairing credit markets and unleashing the potential contribution of impoverished people who rely on self-employment. Since the 1990s, the microfinance industry has expanded rapidly, opening the path for additional kinds of social entrepreneurship and social investment. However, current data indicate relatively few average consumer effects, opposing pushback against microfinance. This research reconsiders microfinance statements, stressing the variety of data on impacts and the essential (but limited) role of reimbursements. The report finishes by explaining a shift in thinking: from microfinance as a strictly defined enterprise finance to microfinance as a more widely defined home finance. Microfinance, under this perspective, provides advantages by providing liquidity for various requirements rather than just by increasing income.

Keywords: microfinance, small business, economic development, credit markets

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2476 Isolated Hydatidosis of Spleen: A Rare Entity

Authors: Anshul Raja

Abstract:

Cystic lesions of the spleen are rare and splenic hydatid cysts account for only 0.5% to 8% of all hydatidosis. Authors hereby report a case where a 50-year-old female presented to our hospital with the complains of heaviness and pain over left upper abdomen over the past 8-10 years. On radiological examination, ultrasonography revealed findings consistent with isolated splenic hydatid cyst and was later on confirmed on Computed Tomography (CT) and Magnetic Resonance Imaging (MRI). No other organ or system involvement was seen. The patient underwent splenectomy and hydatid cyst was confirmed on histopathology. Owing to its rarity, it offers a diagnostic challenge to physicians but can reliably be diagnosed with great confidence employing various imaging modalities like CT and MRI.

Keywords: gastrointestinal radiology, abdominal imaging, hydatid cyst, medical and health sciences

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2475 Studying the Spatial Variations of Stable Isotopes (18O and 2H) in Precipitation and Groundwater Resources in Zagros Region

Authors: Mojtaba Heydarizad

Abstract:

Zagros mountain range is a very important precipitation zone in Iran as it receives high average annual precipitation compared to other parts of this country. Although this region is important precipitation zone in semi-arid an arid country like Iran, accurate method to study water resources in this region has not been applied yet. In this study, stable isotope δ18O content of precipitation and groundwater resources showed spatial variations across Zagros region as southern parts of Zagros region showed more enriched isotope values compared to the northern parts. This is normal as southern Zagros region is much drier with higher air temperature and evaporation compared to northern parts. In addition, the spatial variations of stable isotope δ18O in precipitation in Zagros region have been simulated by the models which consider the altitude and latitude variations as input to simulate δ18O in precipitation.

Keywords: groundwater, precipitation, simulation, stable isotopes, Zagros region

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2474 Hierarchical Cluster Analysis of Raw Milk Samples Obtained from Organic and Conventional Dairy Farming in Autonomous Province of Vojvodina, Serbia

Authors: Lidija Jevrić, Denis Kučević, Sanja Podunavac-Kuzmanović, Strahinja Kovačević, Milica Karadžić

Abstract:

In the present study, the Hierarchical Cluster Analysis (HCA) was applied in order to determine the differences between the milk samples originating from a conventional dairy farm (CF) and an organic dairy farm (OF) in AP Vojvodina, Republic of Serbia. The clustering was based on the basis of the average values of saturated fatty acids (SFA) content and unsaturated fatty acids (UFA) content obtained for every season. Therefore, the HCA included the annual SFA and UFA content values. The clustering procedure was carried out on the basis of Euclidean distances and Single linkage algorithm. The obtained dendrograms indicated that the clustering of UFA in OF was much more uniform compared to clustering of UFA in CF. In OF, spring stands out from the other months of the year. The same case can be noticed for CF, where winter is separated from the other months. The results could be expected because the composition of fatty acids content is greatly influenced by the season and nutrition of dairy cows during the year.

Keywords: chemometrics, clustering, food engineering, milk quality

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2473 Biomorphological Characteristics, Habitats, Role in Plant Communities and Raw Reserves of Ayuga Turkestanica (Regel) Briq. (Lamiaceae) In Uzbekistan

Authors: Akmal E. Egamberdiev, Alim M. Nigmatullaev, Trobjon Kh. Makhkamov

Abstract:

The results of scientific research on the biomorphological features of Ajuga turkestanica (Regel) Brig., its role in plant communities, modern distribution areas, and raw material reserves are presented. Plant ontogeny is divided into 3 periods and 9 growth stages. Information on its seasonal and diurnal flowering and seed productivity is provided. As a result of the research, the participation of the studied species in plant communities, its place, the structure and floristic composition of communities were determined, and as a result, for the first time, the description of 11 new associations in 7 formations of Ajuga turkestanica, and a schematic map of the geolocation of formations and associations of plants in Uzbekistan is given. A. turkestanica (within the range) are divided into 3 categories and 21 massifs. Its current biological reserve is 93.5±35.3 tons, its usable reserve is 46.2±13.8 tons, and the reserve that can be prepared in 1 year is 28.4±5.42 tons.

Keywords: ontogeny, seed productivity, seasonal flowering, formation, association, dominant, subdominant, areal, biological reserve, operational reserve, annual reserve, GIS map

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2472 Estimation of Wind Characteristics and Energy Yield at Different Towns in Libya

Authors: Farag Ahwide, Souhel Bousheha

Abstract:

A technical assessment has been made of electricity generation, considering wind turbines ranging between Vestas (V80-2.0 MW and V112-3.0 MW) and the air density is equal to 1.225 Kg/m3, at different towns in Libya. Wind speed might have been measured each 3 hours during 10 m stature at a time for 10 quite sometime between 2000 Furthermore 2009, these towns which are spotted on the bank from claiming Mediterranean ocean also how in the desert, which need aid Derna 1, Derna 2, Shahat, Benghazi, Ajdabya, Sirte, Misurata, Tripoli-Airport, Al-Zawya, Al-Kofra, Sabha, Nalut. The work presented long term "wind data analysis in terms of annual, seasonal, monthly and diurnal variations at these sites. Wind power density with different heights has been studied. Excel sheet program was used to calculate the values of wind power density and the values of wind speed frequency for the stations; their seasonally values have been estimated. Limit variable with rated wind pace to 10 different wind turbines need to be been estimated, which is used to focus those required yearly vitality yield of a wind vitality change framework (WECS), acknowledging wind turbines extending between 600 kW and 3000 kW).

Keywords: energy yield, wind turbines, wind speed, wind power density

Procedia PDF Downloads 283
2471 Functional and Stimuli Implementation and Verification of Programmable Peripheral Interface (PPI) Protocol

Authors: N. N. Joshi, G. K. Singh

Abstract:

We present the stimuli implementation and verification of a Programmable Peripheral Interface (PPI) 8255. It involves a designing and verification of configurable intellectual property (IP) module of PPI protocol using Verilog HDL for implementation part and System Verilog for verification. The overview of the PPI-8255 presented then the design specification implemented for the work following the functional description and pin configuration of PPI-8255. The coverage report of design shows that our design and verification environment covered 100% functionality in accordance with the design specification generated by the Questa Sim 10.0b.

Keywords: Programmable Peripheral Interface (PPI), verilog HDL, system verilog, questa sim

Procedia PDF Downloads 507