Search results for: degradation factors
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 12003

Search results for: degradation factors

11253 Environmental Accounting: A Conceptual Study of Indian Context

Authors: Pradip Kumar Das

Abstract:

As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.

Keywords: environmental accounting, environmental degradation, environmental management, environmental resources

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11252 Improving Performance and Progression of Novice Programmers: Factors Considerations

Authors: Hala Shaari, Nuredin Ahmed

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Teaching computer programming is recognized to be difficult and a real challenge. The biggest problem faced by novice programmers is their lack of understanding of basic programming concepts. A visualized learning tool was developed and used by volunteered first-year students for two semesters. The purposes of this paper are firstly, to emphasize factors which directly affect the performance of our students negatively. Secondly, to examine whether the proposed tool would improve their performance and learning progression. The results of adopting this tool were conducted using a pre-survey and post-survey questionnaire. As a result, students who used the learning tool showed better performance in their programming subject.

Keywords: factors, novice, programming, visualization

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11251 Mitigation of Interference in Satellite Communications Systems via a Cross-Layer Coding Technique

Authors: Mario A. Blanco, Nicholas Burkhardt

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An important problem in satellite communication systems which operate in the Ka and EHF frequency bands consists of the overall degradation in link performance of mobile terminals due to various types of degradations in the link/channel, such as fading, blockage of the link to the satellite (especially in urban environments), intentional as well as other types of interference, etc. In this paper, we focus primarily on the interference problem, and we develop a very efficient and cost-effective solution based on the use of fountain codes. We first introduce a satellite communications (SATCOM) terminal uplink interference channel model that is classically used against communication systems that use spread-spectrum waveforms. We then consider the use of fountain codes, with focus on Raptor codes, as our main mitigation technique to combat the degradation in link/receiver performance due to the interference signal. The performance of the receiver is obtained in terms of average probability of bit and message error rate as a function of bit energy-to-noise density ratio, Eb/N0, and other parameters of interest, via a combination of analysis and computer simulations, and we show that the use of fountain codes is extremely effective in overcoming the effects of intentional interference on the performance of the receiver and associated communication links. We then show this technique can be extended to mitigate other types of SATCOM channel degradations, such as those caused by channel fading, shadowing, and hard-blockage of the uplink signal.

Keywords: SATCOM, interference mitigation, fountain codes, turbo codes, cross-layer

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11250 Factors Associated with Hand Functional Disability in People with Rheumatoid Arthritis: A Systematic Review and Best-Evidence Synthesis

Authors: Hisham Arab Alkabeya, A. M. Hughes, J. Adams

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Background: People with Rheumatoid Arthritis (RA) continue to experience problems with hand function despite new drug advances and targeted medical treatment. Consequently, it is important to identify the factors that influence the impact of RA disease on hand function. This systematic review identified observational studies that reported factors that influenced the impact of RA on hand function. Methods: MEDLINE, EMBASE, CINAL, AMED, PsychINFO, and Web of Science database were searched from January 1990 up to March 2017. Full-text articles published in English that described factors related to hand functional disability in people with RA were selected following predetermined inclusion and exclusion criteria. Pertinent data were thoroughly extracted and documented using a pre-designed data extraction form by the lead author, and cross-checked by the review team for completion and accuracy. Factors related to hand function were classified under the domains of the International Classification of Functioning, Disability, and Health (ICF) framework and health-related factors. Three reviewers independently assessed the methodological quality of the included articles using the quality of cross-sectional studies (AXIS) tool. Factors related to hand function that was investigated in two or more studies were explored using a best-evidence synthesis. Results: Twenty articles form 19 studies met the inclusion criteria from 1,271 citations; all presented cross-sectional data (five high quality and 15 low quality studies), resulting in at best limited evidence in the best-evidence synthesis. For the factors classified under the ICF domains, the best-evidence synthesis indicates that there was a range of body structure and function factors that were related with hand functional disability. However, key factors were hand strength, disease activity, and pain intensity. Low functional status (physical, emotional and social) level was found to be related with limited hand function. For personal factors, there is limited evidence that gender is not related with hand function; whereas, conflicting evidence was found regarding the relationship between age and hand function. In the domain of environmental factors, there was limited evidence that work activity was not related with hand function. Regarding health-related factors, there was limited evidence that the level of the rheumatoid factor (RF) was not related to hand function. Finally, conflicting evidence was found regarding the relationship between hand function and disease duration and general health status. Conclusion: Studies focused on body structure and function factors, highlighting a lack of investigation into personal and environmental factors when considering the impact of RA on hand function. The level of evidence which exists was limited, but identified that modifiable factors such as grip or pinch strength, disease activity and pain are the most influential factors on hand function in people with RA. The review findings suggest that important personal and environmental factors that impact on hand function in people with RA are not yet considered or reported in clinical research. Well-designed longitudinal, preferably cohort, studies are now needed to better understand the causality between personal and environmental factors and hand functional disability in people with RA.

Keywords: factors, hand function, rheumatoid arthritis, systematic review

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11249 Open Circuit MPPT Control Implemented for PV Water Pumping System

Authors: Rabiaa Gammoudi, Najet Rebei, Othman Hasnaoui

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Photovoltaic systems use different techniques for tracking the Maximum Power Point (MPPT) to provide the highest possible power to the load regardless of the climatic conditions variation. In this paper, the proposed method is the Open Circuit (OC) method with sudden and random variations of insolation. The simulation results of the water pumping system controlled by OC method are validated by an experimental experience in real-time using a test bench composed by a centrifugal pump powered by a PVG via a boost chopper for the adaptation between the source and the load. The output of the DC/DC converter supplies the motor pump LOWARA type, assembly by means of a DC/AC inverter. The control part is provided by a computer incorporating a card DS1104 running environment Matlab/Simulink for visualization and data acquisition. These results show clearly the effectiveness of our control with a very good performance. The results obtained show the usefulness of the developed algorithm in solving the problem of degradation of PVG performance depending on the variation of climatic factors with a very good yield.

Keywords: PVWPS (PV Water Pumping System), maximum power point tracking (MPPT), open circuit method (OC), boost converter, DC/AC inverter

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11248 Effects of Oxidized LDL in M2 Macrophages: Implications in Atherosclerosis

Authors: Fernanda Gonçalves, Karla Alcântara, Vanessa Moura, Patrícia Nolasco, Jorge Kalil, Maristela Hernandez

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Introduction: Atherosclerosis is a chronic disease where two striking features are observed: retention of lipids and inflammation. Understanding the interaction between immune cells and lipoproteins involved in atherogenesis are urgent challenges, since cardiovascular diseases are the leading cause of death worldwide. Macrophages are critical to the development of atherosclerotic plaques and in the perpetuation of inflammation in these lesions. These cells are also directly involved in unstable plaque rupture. Recently different populations of macrophages are being identified in atherosclerotic lesions. Although the presence of M2 macrophages (macrophages activated by the alternative pathway, eg. The IL-4) has been identified, the function of these cells in atherosclerosis is not yet defined. M2 macrophages have a high endocytic capacity, they promote remodeling of tissues and to have anti-inflammatory activity. However, in atherosclerosis, especially unstable plaques, severe inflammatory reaction, accumulation of cellular debris and intense degradation of the tissue is observed. Thus, it is possible that the M2 macrophages have altered function (phenotype) in atherosclerosis. Objective: Our aim is to evaluate if the presence of oxidized LDL alters the phenotype and function of M2 macrophages in vitro. Methods: For this, we will evaluate whether the addition of lipoprotein in M2 macrophages differentiated in vitro with IL -4 induces 1) a reduction in the secretion of anti-inflammatory cytokines (CBA and ELISA), 2) secretion of inflammatory cytokines (CBA and ELISA), 3) expression of cell activation markers (Flow cytometry), 4) alteration in gene expression of molecules adhesion and extracellular matrix (Real-Time PCR) and 5) Matrix degradation (confocal microscopy). Results: In oxLDL stimulated M2 macrophages cultures we did not find any differences in the expression of the cell surface markers tested, including: HLA-DR, CD80, CD86, CD206, CD163 and CD36. Also, cultures stimulated with oxLDL had similar phagocytic capacity when compared to unstimulated cells. However, in the supernatant of these cultures an increase in the secretion of the pro-inflammatory cytokine IL-8 was detected. No significant changes where observed in IL-6, IL-10, IL-12 and IL-1b levels. The culture supernatant also induced massive extracellular matrix (produced by mouse embryo fibroblast) filaments degradation. When evaluating the expression of 84 extracellular matrix and adhesion molecules genes, we observed that the stimulation of oxLDL in M2 macrophages decreased 47% of the genes and increased the expression of only 3% of the genes. In particular we noted that oxLDL inhibit the expression of 60% of the genes constituents of extracellular matrix and collagen expressed by these cells, including fibronectin1 and collagen VI. We also observed a decrease in the expression of matrix protease inhibitors, such as TIMP 2. On the opposite, the matricellular protein thrombospondin had a 12 fold increase in gene expression. In the presence of native LDL 90% of the genes had no altered expression. Conclusion: M2 macrophages stimulated with oxLDL secrete the pro-inflammatory cytokine IL-8, have an altered extracellular matrix constituents gene expression, and promote the degradation of extracellular matrix. M2 macrophages may contribute to the perpetuation of inflammation in atherosclerosis and to plaque rupture.

Keywords: atherosclerosis, LDL, macrophages, m2

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11247 Analyzing the Perceived Relationship between Motivation and Satisfaction for Rural Tourists in a Digital World

Authors: N. P. Tsephe, S. D. Eyono Obono

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Rural tourism is usually associated with rural development because it has strong linkages to rural resources; but it remains underdeveloped compared to urban tourism. This underdevelopment of rural tourism serves as a motivation for this study whose aim is to examine the factors affecting the perceived satisfaction of rural tourists. The objectives of this study are: to identify and design theories and models on rural tourism satisfaction, and to empirically validate these models and theories through a survey of tourists from the Malealea Lodge which is located in the Mafeteng District, in the Mountain Kingdom of Lesotho. Data generated by the collection of questionnaires used by this survey was analyzed quantitatively using descriptive statistics and correlations in SPSS after checking the validity and the reliability of the questionnaire. The main hypothesis behind this study is the relationship between the demographics of rural tourists, the motivation, and their satisfaction of tourists, as supported by existing literature; except that motivation is measured in this study according to three dimensions: push factors, pull factors, and perceived usefulness of ICT's in the rural tourism experience. Findings from this study indicate that among the demographics factors, continent of origin and marital status influence the satisfaction of rural tourists; and their occupation affects their perceptions on the use of ICT's in rural tourism. Moreover, only pull factors were found to influence the satisfaction of rural tourists.

Keywords: digital world, motivation, rural tourism, satisfaction

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11246 Modelling the Effect of Physical Environment Factors on Child Pedestrian Severity Collisions in Malaysia: A Multinomial Logistic Regression Analysis

Authors: Muhamad N. Borhan, Nur S. Darus, Siti Z. Ishak, Rozmi Ismail, Siti F. M. Razali

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Children are at the greater risk to be involved in road traffic collisions due to the complex interaction of various elements in our transportation system. It encompasses interactions between the elements of children and driver behavior along with physical and social environment factors. The present study examined the effect between the collisions severity and physical environment factors on child pedestrian collisions. The severity of collisions is categorized into four injury outcomes: fatal, serious injury, slight injury, and damage. The sample size comprised of 2487 cases of child pedestrian-vehicle collisions in which children aged 7 to 12 years old was involved in Malaysia for the years 2006-2015. A multinomial logistic regression was applied to establish the effect between severity levels and physical environment factors. The results showed that eight contributing factors influence the probability of an injury road surface material, traffic system, road marking, control type, lighting condition, type of location, land use and road surface condition. Understanding the effect of physical environment factors may contribute to the improvement of physical environment design and decrease the collision involvement.

Keywords: child pedestrian, collisions, primary school, road injuries

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11245 Factors Affecting the Critical Understanding of the Strategies Which Children Use to Motivate Parents in the Family Buying Process: Case of British Bangladeshi Children in the UK

Authors: Salma Akter, Mohammad M. Haque, Lawrence Akwetey

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An empirical research design will analyze different factors/predictors children use to influence their parents in the family buying decision process in the unexplored area of British Bangladeshi children in the United Kingdom. The proposed conceptual model of factors- buying decision making process will be tested by the Structure Equation Model. A structured Questionnaire and secondary sources will employ to collect data and analyse and measure the validity by Statistical tools (SPSS) and Microsoft Excel. The Contemporary research aims to use the deductive approach developing the research questions and testing the hypothesis to identify the impact of different strategies British Bangladeshi children used to influence their parents in the family buying decision which was overlooked in the previous research.

Keywords: British Bangladeshi children, buying decision process, children influence, influential factors

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11244 Multi-Objective Optimization (Pareto Sets) and Multi-Response Optimization (Desirability Function) of Microencapsulation of Emamectin

Authors: Victoria Molina, Wendy Franco, Sergio Benavides, José M. Troncoso, Ricardo Luna, Jose R. PéRez-Correa

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Emamectin Benzoate (EB) is a crystal antiparasitic that belongs to the avermectin family. It is one of the most common treatments used in Chile to control Caligus rogercresseyi in Atlantic salmon. However, the sea lice acquired resistance to EB when it is exposed at sublethal EB doses. The low solubility rate of EB and its degradation at the acidic pH in the fish digestive tract are the causes of the slow absorption of EB in the intestine. To protect EB from degradation and enhance its absorption, specific microencapsulation technologies must be developed. Amorphous Solid Dispersion techniques such as Spray Drying (SD) and Ionic Gelation (IG) seem adequate for this purpose. Recently, Soluplus® (SOL) has been used to increase the solubility rate of several drugs with similar characteristics than EB. In addition, alginate (ALG) is a widely used polymer in IG for biomedical applications. Regardless of the encapsulation technique, the quality of the obtained microparticles is evaluated with the following responses, yield (Y%), encapsulation efficiency (EE%) and loading capacity (LC%). In addition, it is important to know the percentage of EB released from the microparticles in gastric (GD%) and intestinal (ID%) digestions. In this work, we microencapsulated EB with SOL (EB-SD) and with ALG (EB-IG) using SD and IG, respectively. Quality microencapsulation responses and in vitro gastric and intestinal digestions at pH 3.35 and 7.8, respectively, were obtained. A central composite design was used to find the optimum microencapsulation variables (amount of EB, amount of polymer and feed flow). In each formulation, the behavior of these variables was predicted with statistical models. Then, the response surface methodology was used to find the best combination of the factors that allowed a lower EB release in gastric conditions, while permitting a major release at intestinal digestion. Two approaches were used to determine this. The desirability approach (DA) and multi-objective optimization (MOO) with multi-criteria decision making (MCDM). Both microencapsulation techniques allowed to maintain the integrity of EB in acid pH, given the small amount of EB released in gastric medium, while EB-IG microparticles showed greater EB release at intestinal digestion. For EB-SD, optimal conditions obtained with MOO plus MCDM yielded a good compromise among the microencapsulation responses. In addition, using these conditions, it is possible to reduce microparticles costs due to the reduction of 60% of BE regard the optimal BE proposed by (DA). For EB-GI, the optimization techniques used (DA and MOO) yielded solutions with different advantages and limitations. Applying DA costs can be reduced 21%, while Y, GD and ID showed 9.5%, 84.8% and 2.6% lower values than the best condition. In turn, MOO yielded better microencapsulation responses, but at a higher cost. Overall, EB-SD with operating conditions selected by MOO seems the best option, since a good compromise between costs and encapsulation responses was obtained.

Keywords: microencapsulation, multiple decision-making criteria, multi-objective optimization, Soluplus®

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11243 The Relationship Between Cultural Factors and Dividend Payouts of the Banks in Some Middle East Countries

Authors: Benjamin Bae, Mahdy Elhusseiny, Sherif El-Halaby

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This study investigates the relationship between some cultural factors and the level of dividend payouts of banks in a number of Muslim countries. We examine whether cultural factors play any role in determining dividend payout policy in banks. The results suggest that banks in high masculinity countries tend to pay higher dividends than low masculinity countries. The results also show that banks in high uncertainty avoidance (UA) countries tend to pay lower dividends than high UA countries. Additionally, the results of this study indicate that banks in high long-term orientation (LTO) countries tend to pay lower dividends than low LTO countries. However, two other cultural factors of power distance (PD) and individualism do not have any incremental explanatory power on the dividend payouts. Overall, this research adds to our understanding of the bank’s dividend payout policies. First, evidence on the relationship between the cultural factors and bank’s level of dividend payouts should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s dividend payout levels. Third, in general, it also adds to the accounting and finance literature on dividends.

Keywords: cultural factor, dividend payout, Hofstede index, bank industry

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11242 Factors Affecting the Readiness in the License Examination Testing of Nursing Students

Authors: Suwannee Sroisong, Angkhana Ruenkon, Ronnaphop Eimtab

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The purpose of this study was twofold: First, to examine the relationship of the Readiness on the License Examination Testing (RLET) with factors namely achieved motivation, attitude on testing, self-perception, perception in testing among the nursing students at Baromarajonani College of Nursing, Buddhachinaraj, Thailand (BCNB); and secondly, to investigate the factors affecting the RLET of the nursing students. All data were collected from a set of 214 questionnaires of nursing students, second semester and in academic year 2010, at BCNB. As a set of variables in the questionnaire, it consisted of factors of readiness in testing, achieved motivation, attitude on testing, self-perception, and perception in testing. The following statistics were analyzed: frequency, percentage, means, standard deviation, and Stepwise-multiple regression correlation. Research results were as follows: 1) For the relationship among following factors, namely achieved motivation, attitude on testing, self-perception, perception in testing, there were positive correlation coefficients between .324 to .560 at the .05 level of significance; and 2) One crucial factor affecting the RLET of nursing students, namely achieved motivation, was found. The achieved motivation factor could explain the variance or predict the RLET of nursing students at 31.40 percent and at the .05 level of significance.

Keywords: readiness, nursing, license examination testing, Thailand

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11241 Review of Assessment of Integrated Information System (IIS) in Organisation

Authors: Mariya Salihu Ingawa, Sani Suleiman Isah

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The assessment of Integrated Information System (IIS) in organisation is an important initiative to enable the Information System (IS) managers, as well as top management to understand the success status of their investment in IS integration efforts. However, without a proper assessment, an organisation will not know its IIS status, which may affect their judgment on what action should be taken onwards. Current research on IIS assessment is lacking and those related literature on IIS assessment focus more on assessing the technical aspect of IIS. It is argued that assessing technical aspect alone is inadequate since organisational and strategic aspects in IIS should also be considered. Current methods, techniques and tools used by vendors for IIS assessment also are lack of comprehensive measures to fully assess the Integrated Information System in term of technical, organisational and strategic domains. The purpose of this study is to establish critical success factors for measuring success of an Integrated Information System. These factors are used as the basis for constructing an approach to comprehensively assess IIS in an organisation. A comprehensive list of success factors for IIS assessment, established from literature, was initially presented. An expert surveys using both manual and online methods were conducted to verify the factors. Based on the factors, an instrument for IIS assessment was constructed. The results from a case study indicate that through comprehensive assessment approach, not only the level of success been known, but also reveals the contributing factors. This research contributes to the field of Information Systems specifically in the area of Integrated Information System assessment.

Keywords: integrated information system, expert surveys, organisation, assessment

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11240 Investigating Factors Influencing Online Formal and Informal Learning Satisfaction of College Students

Authors: Lei Zhang, Li Ji

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Formal learning and informal learning represent two distinct learning styles: one is systematic and organized, another is causal and unstructured. Although there are many factors influencing online learning satisfaction, including self-regulation, self-efficacy, and interaction, factors influencing online formal learning and informal learning satisfaction may differ from each other. This paper investigated and compared influential factors of online formal and informal learning. Two questionnaires were created based on previous studies to explore factors influencing online formal learning and online informal learning satisfaction, respectively. A sample of 105 college students from different departments in a university located in the eastern part of China was selected to participate in this study. They all had an online learning experience and agreed to fill out questionnaires. Correlation analysis, variance analysis, and regression analysis were employed in this study. In addition, five participants were chosen for interviews. The study found that student-content, interaction, self-regulation, and self-efficacy related positively to both online formal learning and informal learning satisfaction. In addition, compared to online formal learning, student-content interaction in informal learning was the most influential factor for online learning satisfaction, perhaps that online informal learning was more goal-oriented and learners paid attention to the quality of content. In addition, results also revealed that interactions among students or teachers had little impact on online informal learning satisfaction. This study compared influential factors in online formal and informal learning satisfaction helped to add discussions to online learning satisfaction and contributed to further practices of online learning.

Keywords: learning satisfaction, formal learning, informal learning, online learning

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11239 Critical Success Factors for Implementation of E-Supply Chain Management

Authors: Mehrnoosh Askarizadeh

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Globalization of the economy, e-business, and introduction of new technologies pose new challenges to all organizations. In recent decades, globalization, outsourcing, and information technology have enabled many organizations to successfully operate collaborative supply networks in which each specialized business partner focuses on only a few key strategic activities For this industries supply network can be acknowledged as a new form of organization. We will study about critical success factors (CSFs) for implementation of SCM in companies. It is shown that in different circumstances e- supply chain management has a higher impact on performance.

Keywords: supply chain management, logistics management, critical success factors, information technology, top management support, human resource

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11238 Investigating the Factors Affecting the Innovation of Firms in Metropolitan Regions: The Case of Mashhad Metropolitan Region, Iran

Authors: Hashem Dadashpoor, Sadegh Saeidi Shirvan

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While with the evolution of the economy towards a knowledge-based economy, innovation is a requirement for metropolitan regions, the adoption of an open innovation strategy is an option and a requirement for many industrial firms in these regions. Studies show that investing in research and development units cannot alone increase innovation. Within the framework of the theory of learning regions, this gap, which scholars call it the ‘innovation gap’, is filled with regional features of firms. This paper attempts to investigate the factors affecting the open innovation of firms in metropolitan regions, and it searches for these in territorial innovation models and, in particular, the theory of learning regions. In the next step, the effect of identified factors which is considered as regional learning factors in this research is analyzed on the innovation of sample firms by SPSS software using multiple linear regression. The case study of this research is constituted of industrial enterprises from two groups of food industry and auto parts in Toos industrial town in Mashhad metropolitan region. For data gathering of this research, interviews were conducted with managers of industrial firms using structured questionnaires. Based on this study, the effect of factors such as size of firms, inter-firm competition, the use of local labor force and institutional infrastructures were significant in the innovation of the firms studied, and 44% of the changes in the firms’ innovation occurred as a result of the change in these factors.

Keywords: regional knowledge networks, learning regions, interactive learning, innovation

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11237 The Effects of Religiosity and Spiritual Intelligence on the Performance of Accountants in Ghana

Authors: Wisdom Dordudnu, George M. Y. Owusu, Samuel N. Y. Simpson

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The recent failures of many corporate giants have generated intense research interest in the factors that influence accountants’ job performance. Against the backdrop that these factors also create an enabling environment for success at the work place, this study contributes to literature on job performance of accountants by exploring the impact of two psycho-spiritual factors: religiosity and spiritual intelligence on job performance of accountants in Ghana. The study employs a survey approach using questionnaires as the principal means of data collection to elicit responses from accountants working in the 222 certified firms of Institute of Chartered Accountants Ghana (ICAG). A structural equation modeling-based approach is employed to examine the relationship among the study constructs. Results of this study indicate that there is a positive relationship between these factors and accountants’ performance. It is expected that this study provides strong evidence and highlight the need for specific action from managers to look critically at the non-material aspect of accountants in accounting firms.

Keywords: job performance, psycho-spiritual, religiosity, spiritual intelligence

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11236 Examining the Association of Demographic Factors and Arab Women’s Investment Behavior

Authors: Razan Salem

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Men and women are different, and so their investment behaviors may also vary. To the author’s best knowledge, women's investment behavior and its association with demographic factors have not been explored directly in the behavioral finance literature, however, particularly in respect to the Arab region. Thus, this study extends the literature by focusing on examining the association of demographic factors (age, annual income, and education) with Arab women’s investment behavior. To achieve the study’s aim, the researcher distributed 600 close-ended online questionnaires to a sample of Arab male and female individual investors in both Saudi Arabia and Jordan; using Kruskal-Wallis H Test and the Mann-Whitney U Test to analyze the data. The findings reveal that age, education, and level of income are associated with Arab women’s investment behavior. Educational level and level of income are positively associated with Arab women investment confidence level. On the contrary, age is negatively associated with Arab women financial risk tolerance. According to annual income, Arab women with lower incomes have lower confidence and investment literacy levels. Overall, the study concludes that age, income, and education are important demographic factors that must be considered when investigating the investment behavior of women in the Arab region.

Keywords: Arab region, demographic factors, investment behavior, women investors

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11235 Analysis of Performance Improvement Factors in Supply Chain Manufacturing Using Analytic Network Process and Kaizen

Authors: Juliza Hidayati, Yesie M. Sinuhaji, Sawarni Hasibuan

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A company producing drinking water through many incompatibility issues that affect supply chain performance. The study was conducted to determine the factors that affect the performance of the supply chain and improve it. To obtain the dominant factors affecting the performance of the supply chain used Analytic Network Process, while to improve performance is done by using Kaizen. Factors affecting the performance of the supply chain to be a reference to identify the cause of the non-conformance. Results weighting using ANP indicates that the dominant factor affecting the level of performance is the precision of the number of shipments (15%), the ability of the fulfillment of the booking amount (12%), and the number of rejected products when signing (12%). Incompatibility of the factors that affect the performance of the supply chain are identified, so that found the root cause of the problem is most dominant. Based on the weight of Risk Priority Number (RPN) gained the most dominant root cause of the problem, namely the poorly maintained engine, the engine worked for three shifts, machine parts that are not contained in the plant. Improvements then performed using the Kaizen method of systematic and sustainable.

Keywords: analytic network process, booking amount, risk priority number, supply chain performance

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11234 Fructose-Aided Cross-Linked Enzyme Aggregates of Laccase: An Insight on Its Chemical and Physical Properties

Authors: Bipasa Dey, Varsha Panwar, Tanmay Dutta

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Laccase, a multicopper oxidase (EC 1.10.3.2) have been at the forefront as a superior industrial biocatalyst. They are versatile in terms of bestowing sustainable and ecological catalytic reactions such as polymerisation, xenobiotic degradation and bioremediation of phenolic and non-phenolic compounds. Regardless of the wide biotechnological applications, the critical limiting factors viz. reusability, retrieval, and storage stability still prevail. This can cause an impediment in their applicability. Crosslinked enzyme aggregates (CLEAs) have emerged as a promising technique that rehabilitates these essential facets, albeit at the expense of their enzymatic activity. The carrier free crosslinking method prevails over the carrier-bound immobilisation in conferring high productivity, low production cost owing to the absence of additional carrier and circumvent any non-catalytic ballast which could dilute the volumetric activity. To the best of our knowledge, the ε-amino group of lysyl residue is speculated as the best choice for forming Schiff’s base with glutaraldehyde. Despite being most preferrable, excess glutaraldehyde can bring about disproportionate and undesirable crosslinking within the catalytic site and hence could deliver undesirable catalytic losses. Moreover, the surface distribution of lysine residues in Trametes versicolor laccase is significantly less. Thus, to mitigate the adverse effect of glutaraldehyde in conjunction with scaling down the degradation or catalytic loss of the enzyme, crosslinking with inert substances like gelatine, collagen, Bovine serum albumin (BSA) or excess lysine is practiced. Analogous to these molecules, sugars have been well known as a protein stabiliser. It helps to retain the structural integrity, specifically secondary structure of the protein during aggregation by changing the solvent properties. They are comprehended to avert protein denaturation or enzyme deactivation during precipitation. We prepared crosslinked enzyme aggregates (CLEAs) of laccase from T. versicolor with the aid of sugars. The sugar CLEAs were compared with the classic BSA and glutaraldehyde laccase CLEAs concerning physico-chemical properties. The activity recovery for the fructose CLEAs were found to be ~20% higher than the non-sugar CLEA. Moreover, the 𝐾𝑐𝑎𝑡𝐾𝑚⁄ values of the CLEAs were two and three-fold higher than BSA-CLEA and GACLEA, respectively. The half-life (t1/2) deciphered by sugar-CLEA was higher than the t1/2 of GA-CLEAs and free enzyme, portraying more thermal stability. Besides, it demonstrated extraordinarily high pH stability, which was analogous to BSA-CLEA. The promising attributes of increased storage stability and recyclability (>80%) gives more edge to the sugar-CLEAs over conventional CLEAs of their corresponding free enzyme. Thus, sugar-CLEA prevails in furnishing the rudimentary properties required for a biocatalyst and holds many prospects.

Keywords: cross-linked enzyme aggregates, laccase immobilization, enzyme reusability, enzyme stability

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11233 Evaluating Factors Impacting Functioning Management Control Systems Becoming Dysfunctional Beyond Intra-Organizational Boundaries

Authors: Martin Kartomo

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Though Management Control Systems (MCS) research has evolved beyond intra-organizational boundaries, there is limited understanding of the impact of a functioning MCS being functional beyond intra-organizational boundaries. The purpose of this research is to investigate factors that have an impact on functioning management Control Systems (MCS)becoming (dys-)functional beyond its intra-organizational boundaries. To bridge the theoretical gap, a systematic literature review is conducted to identify inter-and extra-organizational factors that are purposely suggested or unintendingly mentioned by MCS researchers to evaluate functioning MCS becoming (dys-)functional. A conceptual map is rationalized and constructed from five contingent inter-and extra-organizational MCS frameworks illuminating under-investigated MSC research areas and allowing new research avenues based on academically known factors. A multiple case study followed by a co-researcher discussion group with the purpose of identifying academically unknown factors for evaluating MCS (dys-)functionality beyond its intra-organizational boundaries. The study's result will help bridge the gap between what academics know and not know of evaluating MCS being functional beyond intra-organizational boundaries with the opportunity to develop better, more complete theories. Furthermore, it will help organizations to evaluate the impact of their activities beyond intra-organizational boundaries.

Keywords: management control systems, management control systems evaluation, management controls, control system

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11232 The Battle Against Corruption in Indonesia’s Municipalities

Authors: Edy Wahyu Susilo

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This research discusses a comparative analysis of various anti-corruption responses of three Indonesian City Governments (Jakarta, Surabaya, and Medan) and completes previous findings on the effectiveness of the city anti-corruption program. Some factors (transparency, accountability, leadership, law enforcement, and bureaucratic reform) have been chosen in this study to diagnose the main role in the success and the failure of anti-corruption programs in these cities. These factors diagnose the relationship between factors and their dominancy, which is then utilized to create the city’s strategic anti-corruption programs. Although this study found leadership had a dominant influence both in encouraging and discouraging the performance of city transformation drastically, however, it is not the only factor that determined the performance of the city in the fight against corruption. It needs other factors as an ideal balancing element to achieve an anti-corruption program, namely KPK’s intervention and public engagement. Based on the dominance factors found, this research then develops an appropriate strategy using a policy evaluation approach to create a real practical guide regardless of the existence of good or bad leadership in the city. This research is expected to be a useful reference for stakeholders, especially the government, as a blueprint to prevent corruption by considering several important steps and guidance in efforts to eradicate corruption in the city, especially in Indonesia.

Keywords: intervention, KPK (corruption eradication commission), law enforcements, leadership, policy evaluation

Procedia PDF Downloads 95
11231 Factors Affecting Consumers’ Online Shopping Behavior in Vietnam during the COVID-19 Pandemic: A Case Study of Tiki

Authors: Thi Hai Anh Nguyen, Pantea Aria

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Tiki is one of the leading e-commerce companies in Viet Nam. Since the beginning of 2020, COVID-19 has been spreading around the world. Thanks to this pandemic, the Tiki platform has many strengths and has faced many threats. Customer behaviour was forecasted to change during the COVID-19 pandemic. The aim of the investigation is (1) Identifying factors affecting online consumer behaviour of Tiki in Ho Chi Minh City, Vietnam, (2) Measuring the level of impact of these factors, and (3) Recommendations for Tiki to improve its business strategy for the next stage. This research studies eight factors and collected 378 online surveys for analysis. Using SPSS software identified five factors (product, price, reliability, and web design) positively influencing customer behaviour. COVID-19 factor does not impact significantly Tiki’s customer behaviour. This research conducted some qualitative interviews to understand shopping experiences and customers’ expectations. One of these interviews’ main points is that Tiki’s customers have high trust in the Tiki brand and its high-quality products. Based on the results, the Tiki corporation should secure its core value. Tiki’s employees and logistics systems should be well-trained and optimized to improve customer experiences.

Keywords: COVID-19, e-commerce, impact, pandemic, Vietnam

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11230 Synthesis and Characterization of Highly Oriented Bismuth Oxyiodide Thin Films for the Photocatalytical Degradation of Pharmaceuticals Compounds in Water

Authors: Juan C. Duran-Alvarez, Daniel Mejia, Rodolfo Zanella

Abstract:

Heterogeneous photocatalysis is a promising method to achieve the complete degradation and mineralization of organic pollutants in water via their exhaustive oxidation. In order to take this advanced oxidation process towards sustainability, it is necessary to reduce the energy consumption, referred as the light sources and the post-treatment operations. For this, the synthesis of new nanostructures of low band gap semiconductors in the form of thin films is in continuous development. In this work, thin films of the low band gap semiconductor bismuth oxyiodide (BiOI) were synthesized via the Successive Ionic Layer Adsorption and Reaction (SILAR) method. For this, Bi(NO3)3 and KI solutions were prepared, and glass supports were immersed in each solution under strict rate and time immersion conditions. Synthesis was performed at room temperature and a washing step was set prior to each immersion. Thin films with an average thickness below 100 nm were obtained upon a cycle of 30 immersions, as determined by AFM and profilometry measurements. Cubic BiOI nanocrystals with average size of 17 nm and a high orientation to the 001 plane were observed by XRD. In order to optimize the synthesis method, several Bi/I ratios were tested, namely 1/1, 1/5, 1/10, 1/20 and 1/50. The highest crystallinity of the BiOI films was observed when the 1/5 ratio was used in the synthesis. Non-stoichiometric conditions also resulted in the highest uniformity of the thin layers. PVP was used as an additive to improve the adherence of the BiOI thin films to the support. The addition of 0.1 mg/mL of PVP during the washing step resulted in the highest adherence of the thin films. In photocatalysis tests, degradation rate of the antibiotic ciprofloxacin as high as 75% was achieved using visible light (380 to 700 nm) irradiation for 5 h in batch tests. Mineralization of the antibiotic was also observed, although in a lower extent; ~ 30% of the total organic carbon was removed upon 5 h of visible light irradiation. Some ciprofloxacin by-products were identified throughout the reaction; and some of these molecules displayed residual antibiotic activity. In conclusion, it is possible to obtain highly oriented BiOI thin films under ambient conditions via the SILAR method. Non-stoichiometric conditions using PVP additive are necessary to increase the crystallinity and adherence of the films, which are photocatalytically active to remove recalcitrant organic pollutants under visible light irradiation.

Keywords: bismuth oxyhalides, photocatalysis, thin films, water treatment

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11229 Effects of Dietary Factors on Gout

Authors: Olor Obi, Ishiekwen Bridget, Ekpeyong Edom

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Even though gout is becoming more common, the role of dietary risk factors in the development and management of this condition remains unclear. Therefore, this review work will aim at clarifying the role of dietary factors in the risk and management of gout. An extensive search of literature published between 1960 and 2018 will be performed on the databases of PubMed, CINAHL, Science Direct, Cochrane, BMJ, Ann Rheum Dis, and BioMed to identify relevant cohort, prospective, population-based, or cross-sectional studies that examined the effect of diet on gout. About 19 studies will be included in this review work. The methodological quality of these studies will be evaluated using the quality assessment tool for observational and cross-sectional studies developed by the National Heart, Lungs, and Blood Institute. This work intends to reveal that a positive association exists between the intake of sugary, sweetened beverages and the risk of gout. It will also reveal the relationship between the increase in coffee consumption and the risk of gout.

Keywords: gout, dietary factors, management of gout, gouty arthritis

Procedia PDF Downloads 51
11228 Stipagrostis ciliata (Desf.) De Winter: A Promising Pastoral Species for Ecological Restoration in North African Arid Bioclimate

Authors: Lobna Mnif Fakhfakh, Mohamed Chaieb

Abstract:

Most ecological studies in North Africa reveal a process of continuous degradation of pastoral ecosystems as a result of overgrazing. This degradation appears across the depletion of perennial grass species. Indeed, the majority of steppic ecosystems are characterized by a low density of perennial grasses. This phenomenon reveals a drop in food value of rangelands, which is now estimated at less than 100 UF.ha -1. -1 Year in all North African steppes. However, for ecological restoration initiatives, some species such the genus of Stipagrostis and Stipa can be considered a good candidates species for effective pastoral improvement under arid bioclimate. The present work concerns Stipagrostis ciliata (Desf.) De Winter, perennial grasses, abundant in ecosystems characterized by the high content of gypsum (CaSO4)2H2O in the southern Tunisia. This tufted species with C4 biochemical photosynthesis type is able to grow and develop under high temperature and low annual rainfall, where the minimum water potential (ψmd), can reach -4 MPa during the summer season with a phenological growth maintained throughout the season unfavorable. At this point in the early autumn rains, S. ciliata begins its growth, especially with a heading which occurs 2-3 weeks after the first autumn rains. From the foregoing, it can be concluded that Stipagrostis ciliata is an excellent promising pastoral species for the ecological restoration, and enhancement of ecosystems biological productivity in arid bioclimate of North Africa.

Keywords: Stipagrostis ciliata, pastoral species, ecological restoration, arid bioclimate

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11227 Strontium and Selenium Doped Bioceramic Incorporated Hydrogel for Faster Apatite Growth and Bone Regeneration Applications

Authors: Nonita Sarin, K.J.Singh, Anuj Kumar, Davinder Singh

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Polymeric 3D hydrogels have pivotal role in bone tissue regeneration applications. Hydrogels behave similar to the living tissues because they have large water imbibing capacity in swollen state and adjust their shape according to the tissues during tissue formation after implantation. On the other hand, hydrogels are very soft, fragile and lack mechanical strength. Incorporation of bioceramics can improve mechanical strength. Furthermore, bioceramics synthesized by sol gel technique may enhance the apatite formation and degradation rates which can lead to the increase in faster rates for new bone and tissue regeneration. Simulated body fluid (SBF) induces the poly-condensation of silanol groups which leads to formation of silica matrix and provide active sites for the precipitation of Ca2+ and PO43- ions to form apatite layer which is similar to mineral form of bone. Therefore, authors have synthesized bioceramic incorporated Polyacrylamide-carboxymethylcellulose hydrogels by free radical polymerization and bioceramic compositions of xSrO-(36-x)CaO-45SiO2-ySeO3-(12-y)P2O5-7MgO (where x=0,4 and y=0,2 mol%) were synthesized by sol gel technique. Bioceramics incorporated in polymer matrix induces quicker apatite formation during immersion in SBF by raising the pH with the release of alkaline ions during ion exchange process and the apatite formation takes place in alkaline medium. The behavior of samples PABC-0 (without bioceramics) and PABC-20 (with 20 wt% bioceramics) were evaluated by X-Ray Diffraction and FTIR. In term of bioactivity, it was observed that PABC-20 has shown hydroxyapatite (HA) formation on 1st day of immersion whereas, PABC-0 was shown apatite formation on 7th day of immersion in SBF. The rapid rate of HA growth on 1st day of immersion in SBF signifies easy regeneration of damaged bone tissues. Degradation studies have been undertaken in Phosphate Buffer Saline and PABC-20 exhibited slower degradation rate up to 9%as compared to PABC-0 up to 18%. Slower degradation rate is suitable for new tissue regeneration and cell attachment. Also, Zeta potential studies have been employed to check the surface charge and it has been observed that samples carry negative charge when immersed in SBF. In addition, the swelling test of the samples have been performed and relative swelling ratio % observed for PABC-0 is 607% and PABC-20 is 305%. This indicates that the incorporation of bioceramics leads to the filling up of the voids in between the polymer matrix which in result reduces porosity and increase the mechanical strength by filling the voids. The porosity of PABC-0 is 84% and PABC-20 is 72%. PABC-20 sample demonstrates that bioceramics incorporation reduce the porosity and improves mechanical strength. Also, maximum in vitro cell viability up to 98% with MG63 cell line has been observed which indicate that the bioceramic incorporated hydrogel(PABC-20) provide the alkaline medium which is suitable environment for cell growth.

Keywords: hydrogels, hydroxyapatite, MG63 cell line, zeta potential

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11226 Measuring the Effect of Co-Composting Oil Sludge with Pig, Cow, Horse And Poultry Manures on the Degradation in Selected Polycyclic Aromatic Hydrocarbons Concentrations

Authors: Ubani Onyedikachi, Atagana Harrison Ifeanyichukwu, Thantsha Mapitsi Silvester

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Components of oil sludge (PAHs) are known cytotoxic, mutagenic and potentially carcinogenic compounds also bacteria and fungi have been found to degrade PAHs to innocuous compounds. This study is aimed at measuring the effect of pig, cow, horse and poultry manures on the degradation in selected PAHs present in oil sludge. Soil spiked with oil sludge was co-composted differently with each manure in a ratio of 2:1 (w/w) spiked soil: manure and wood-chips in a ratio of 2:1 (w/v) spiked soil: wood-chips. Control was set up similar as the one above but without manure. The mixtures were incubated for 10 months at room temperature. Compost piles were turned weekly and moisture level was maintained at between 50% and 70%. Moisture level, pH, temperature, CO2 evolution and oxygen consumption were measured monthly and the ash content at the end of experimentation. Highest temperature reached was 27.5 °C in all compost heaps, pH ranged from 5.5 to 7.8 and CO2 evolution was highest in poultry manure at 18.78μg/dwt/day. Microbial growth and activities were enhanced; bacteria identified were Bacillus, Arthrobacter and Staphylococcus species. Percentage reduction in PAHs was measured using automated soxhlet extractor with Dichloromethane coupled with gas chromatography/mass spectrometry (GC/MS). Results from PAH measurements showed reduction between 77% and 99%. Co-composting of spiked soils with animal manures enhanced the reduction in PAHs.

Keywords: animal manures, bioremediation, co-composting, oil refinery sludge, PAHs

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11225 Prioritizing The Evaluation factors of Hospital Information System with The Analytical Hierarchy Process

Authors: F.Sadoughi, A. Sarsarshahi, L, Eerfannia, S.M.A. Khatami

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Hospital information systems with lots of ability would lead to health care quality improvement. Evaluation of this system has done according different method and criteria. The main goal of present study is to prioritize the most important factors which are influence these systems evaluation. At the first step, according relevant literature, three main factor and 29 subfactors extracted. Then, study framework was designed. Based on analytical hierarchical process (AHP), 28 paired comparisons with Saaty range, in a questionnaire format obtained. Questionnaires were filled by 10 experts in health information management and medical informatics field. Human factors with weight of 0.55 were ranked as the most important. Organization (0.25) and technology (0.14) were in next place. It seems MADM methods such as AHP have enough potential to use in health research and provide positive opportunities for health domain decision makers.

Keywords: Analytical hierarchy process, Multiple criteria decision-making (MCDM), Hospital information system, Evaluation factors

Procedia PDF Downloads 448
11224 Phenological Variability among Stipagrostis ciliata Accessions Growing under Arid Bioclimate of Southern of Tunisia

Authors: Lobna Mnif Fakhfakh, Mohamed Chaieb

Abstract:

Most ecological studies in North Africa arid bioclimate reveal a process of continuous degradation of pastoral ecosystems as a result of overgrazing during a long time. This degradation appears across the depletion of perennial grass species. Indeed, the majority of steppe ecosystems are characterized by a low density of perennial grasses. The objective of the present work is to examine the phenology and the above ground growth of several Stipagrostis ciliata accessions, growing under different arid bioclimate of North Africa (case of Tunisia). The results of the ANOVA test, next to the mean values of all measurements show significant differences in all morphological parameters of S. ciliata accessions. Plant diameter, biovolume, root biomass with protective sleeve and spike number show very significant. Differences between S. ciliata accessions. Significance tests for the differences of means indicate high distinctiveness of accessions. Pearson’s correlation analysis of the morphological traits suggests that these traits are significantly and positively correlated. Cluster analysis indicates overall differences among accessions and exhibits the presence of three clusters. The Principal component analysis (PCA) is applied on a table with four observations and 12 variables. Dispersion of Stipagrostis ciliata accessions on the first two axes of principal component analysis confirms the presence of three groups of plants. The characterization of Stipagrostis ciliata plants has shown that significant differences exist in terms of morphological and phenological parameters.

Keywords: accession, morphology, phenology, Stipagrostis ciliata

Procedia PDF Downloads 253