Search results for: sum conditional variance
617 Effect of Grafting and Rain Shelter Technologies on Performance of Tomato (Lycopersicum esculentum Mill.)
Authors: Evy Latifah, Eli Korlina, Hanik Anggraeni, Kuntoro Boga, Joko Mariyono
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During the rainy season, the tomato plants are vulnerable to various diseases. A disease that attacks the leaves of tomato plants (foliar diseases) such as late blight (Phytophtora infestans) and spotting bacteria (bacterial spot / Xanthomonas sp.) In addition, there is a disease that attacks the roots such as fusarium and bacterial wilt. If not immediately anticipated, it will decrease the quality and quantity of crop yields. In fact, it can lead to crop failure. The aim of this research is to know the production of tomato grafting by using Timoty and CLN 3024 tomatoes at rain shelter during rainy season in lowland. Data were analyzed using analysis of variance and tested further by Least Significant Difference (LSD) level of 5 %. The parameters measured were plant height (cm), stem diameter (cm), number of fruit space, canopy extended, number of branches, number of productive branches, and the number of stem segments. The results show at the beginning of growth until the end of the treatment without grafting with relative rain shelter displays the highest plant height. This was followed by extensive crop canopy. For tomato grafting and non-grafting using rain shelter able to produce the number of branches and number of productive branches at most. While at the end of the growth in the number of productive branches generated as much. Highest production of tomatoes produced by tomato dig rafting to use the shelter.Keywords: field trail, wet and dry season, production, diseases, rain shelter
Procedia PDF Downloads 228616 The Communication Effect of the Emotional Storytelling on Non-Profit Organizations: The Moderating Effect of Social Distance
Authors: ZhangRun, Yi-Fang Chiang, Li-Shia Huang
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The purpose of this study was to explore the impact of emotional story marketing on the fundraising effectiveness of non-profit organizations and to further clarify the communication effectiveness of emotional story types by using "social distance" which reflects individual differences, as an intervening variable in two experiments. The quasi-experimental design of the development experiment (positive warmth of the story v.s. negative sadness of the story) × social distance (near v.s. far) to clarify the effects of social distance. In this study, we designed the experimental advertising situation ourselves, and data were collected through a questionnaire survey. A total of 391 questionnaires were distributed, and data analysis and hypothesis verification were conducted through variance analysis. According to the analysis results of this study, the use of positive emotional appeals in the design of non-profit organization advertisements on issues related to the loss of children will increase the willingness of listeners to donate. For those with close social distance, there is no significant difference between the positive and "warm" emotional story ads and the negative and "sad" emotional story ads. For those with far social distance, there is a significant difference between the positive and "warm" emotional story ads and the negative and "sad" emotional story ads, with the positive and "warm" emotional appeals improving their willingness to donate. Therefore, this study suggests that NPOs should use more positive and warm emotional stories in their advertising design to enhance the fundraising effectiveness of NPO story marketing.Keywords: story marketing, emotional appeal, social distance, willingness to donate
Procedia PDF Downloads 25615 Sources of Occupational Stress among Teachers in Command Secondary Schools of Nigerian Army
Authors: Mary Esere, Mogbekeloluwa Fakokunde, Adetoun Idowu
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Background: Working in a military setting could elicit some amount of stressful doses into ones system because of the attendant peculiar characteristics found in the military environment. Thus, this study was carried out to find out the sources of occupational stress among teachers in various Command Secondary Schools within 2 Division of Nigerian Army. Method: The study employed a survey method. Simple random sampling technique was used to select the schools in the Division. A total of 200 respondents participated in the study. Sources of Teachers’ Occupational Stress Questionnaire (STOSQ) was administered to the respondents to collect relevant data. The t-test and Analysis of Variance (ANOVA) statistics were used to test the hypotheses. Findings: From the study, it was discovered that teachers in this setting do experience occupational stress. Their major sources of stress bother on issues relating to salaries and allowances and staff welfare concerns. The findings also revealed that there were no significant differences in the sources of occupational stress among the teachers in respect to gender and marital status. Discussion: Based on these findings, it was recommended that the Appropriate Superior Authority (ASA) should reconstitute the proscribed Armed Forces Schools Management Board (AFSMB) where issues, such as staff salaries and welfare concerns for teachers working in the schools under the three services (Army, Navy, Airforce) will always be addressed. This will go a long way in enhancing the psychological well-being of the teachers.Keywords: Nigerian army, occupational stress, sources, teachers
Procedia PDF Downloads 490614 Modeling Default Probabilities of the Chosen Czech Banks in the Time of the Financial Crisis
Authors: Petr Gurný
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One of the most important tasks in the risk management is the correct determination of probability of default (PD) of particular financial subjects. In this paper a possibility of determination of financial institution’s PD according to the credit-scoring models is discussed. The paper is divided into the two parts. The first part is devoted to the estimation of the three different models (based on the linear discriminant analysis, logit regression and probit regression) from the sample of almost three hundred US commercial banks. Afterwards these models are compared and verified on the control sample with the view to choose the best one. The second part of the paper is aimed at the application of the chosen model on the portfolio of three key Czech banks to estimate their present financial stability. However, it is not less important to be able to estimate the evolution of PD in the future. For this reason, the second task in this paper is to estimate the probability distribution of the future PD for the Czech banks. So, there are sampled randomly the values of particular indicators and estimated the PDs’ distribution, while it’s assumed that the indicators are distributed according to the multidimensional subordinated Lévy model (Variance Gamma model and Normal Inverse Gaussian model, particularly). Although the obtained results show that all banks are relatively healthy, there is still high chance that “a financial crisis” will occur, at least in terms of probability. This is indicated by estimation of the various quantiles in the estimated distributions. Finally, it should be noted that the applicability of the estimated model (with respect to the used data) is limited to the recessionary phase of the financial market.Keywords: credit-scoring models, multidimensional subordinated Lévy model, probability of default
Procedia PDF Downloads 456613 Adult Attachment Security as a Predictor of Career Decision-Making Self-Efficacy among College Students in the United States
Authors: Mai Kaneda, Sarah Feeney
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This study examined the association between adult attachment security and career decision-making self-efficacy (CDMSE) among college students in the United States. Previous studies show that attachment security is associated with levels of CDMSE among college students. Given that a majority of studies examining career development variables have used parental attachment measures, this study adds to understanding of this phenomenon by utilizing a broader measure of attachment. The participants included 269 college students (76% female) between the ages of 19-29. An anonymous survey was distributed online via social media as well as in hard copy format in classrooms. Multiple regression analyses were conducted to determine the relationship between anxious and avoidant attachment and CDMSE. Results revealed anxious attachment was a significant predictor of CDMSE (B = -.13, p = .01), such that greater anxiety in attachment was associated with lower levels of CDMSE. When accounting for anxious attachment, avoidant attachment was no longer significant as a predictor of CDMSE (B = -.12, p = .10). The variance in college CDMSE explained by the model was 7%, F(2,267) = 9.51, p < .001. Results for anxious attachment are consistent with existing literature that finds insecure attachment to be related to lower levels of CDMSE, however the non-significant results for avoidant attachment as a predictor of CDMSE suggest not all types of attachment insecurity are equally related to CDMSE. Future research is needed to explore the nature of the relationship between different dimensions of attachment insecurity and CDMSE.Keywords: attachment, career decision-making, college students, self-efficacy
Procedia PDF Downloads 221612 Emotional Awareness and Working Memory as Predictive Factors for the Habitual Use of Cognitive Reappraisal among Adolescents
Authors: Yuri Kitahara
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Background: Cognitive reappraisal refers to an emotion regulation strategy in which one changes the interpretation of emotion-eliciting events. Numerous studies show that cognitive reappraisal is associated with mental health and better social functioning. However the examination of the predictive factors of adaptive emotion regulation remains as an issue. The present study examined the factors contributing to the habitual use of cognitive reappraisal, with a focus on emotional awareness and working memory. Methods: Data was collected from 30 junior high school students, using a Japanese version of the Emotion Regulation Questionnaire (ERQ), the Levels of Emotional Awareness Scale for Children (LEAS-C), and N-back task. Results: A positive correlation between emotional awareness and cognitive reappraisal was observed in the high-working-memory group (r = .54, p < .05), whereas no significant relationship was found in the low-working-memory group. In addition, the results of the analysis of variance (ANOVA) showed a significant interaction between emotional awareness and working memory capacity (F(1, 26) = 7.74, p < .05). Subsequent analysis of simple main effects confirmed that high working memory capacity significantly increases the use of cognitive reappraisal for high-emotional-awareness subjects, and significantly decreases the use of cognitive reappraisal for low-emotional-awareness subjects. Discussion: These results indicate that under the condition when one has an adequate ability for simultaneous processing of information, explicit understanding of emotion would contribute to adaptive cognitive emotion regulation. The findings are discussed along with neuroscientific claims.Keywords: cognitive reappraisal, emotional awareness, emotion regulation, working memory
Procedia PDF Downloads 231611 Shrinkage Evaluation in a Stepped Wax Pattern – a Simulation Approach
Authors: Alok S Chauhan, Sridhar S., Pradyumna R.
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In the process of precision investment casting of turbine hollow blade/vane components, a part of the dimensional deviations observed in the castings can be attributed to the wax pattern. In the process of injection moulding of wax to produce patterns, heated wax shrinks in size during cooling in the die, leading to a reduction in the dimensions of the pattern. Also, flow and thermal induced residual stresses result in shrinkage & warpage of the component after removal from the die, further adding to the deviations. Injection moulding parameters such as wax temperature, flow rate, packing pressure, etc. affect the flow and thermal behavior of the component and hence are directly responsible for the dimensional deviations. There is a need to precisely determine and control these deviations in order to achieve stringent dimensional accuracies imposed on these castings by aerospace standards. Simulation based approaches provide a platform to predict these dimensional deviations without resorting to elaborate experimentation. In the present paper, Moldex3D simulation package has been utilized to analyze the effect of variations in injection temperature, packing pressure and cooling time on the shrinkage behavior of a stepped pattern. Two types of waxes with different rheological properties have been included in the study to gauge the effect of change in wax on the dimensional deviations. A full factorial design of experiments has been configured with these parameters and results of analysis of variance have been presented.Keywords: wax patterns, investment casting, pattern die/mould, wax injection, Moldex3D simulation
Procedia PDF Downloads 373610 Media Response to Kashmir Conflict: How Press Differed in Highlighting Protest Shutdowns between 1990-2010
Authors: Danish Gadda
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Kashmir has been a bleeding-spot in the South Asian politics since 1947 when the subcontinent was bifurcated into Hindu, India and Muslim Pakistan by the departing British colonisers. Kashmir couldn’t accede to either of the two new-born, sovereign nations until tribal invasion from Pakistan forced an unfortunate change of events. India, driven by conditional accession signed by the Kashmir’s last monarch, sent its army to defend Kashmir Valley, with a promise, made subsequently, that the region’s fate would be decided by the natives through an internationally-monitored plebiscite. The country, however, broke its promise, choosing not to withdraw its military to allow the plebiscite, and, instead, strengthened its claim over Kashmir, which it later started describing as her integral part. War, fought in the shape of three and a half bloody battles, ensued between India and Pakistan, even as the United Nations’ intervention managed a ceasefire as early as in the 1950s, though not before Kashmir had come to be divided into its India-controlled and Pakistan-controlled halves. Prolonged, the dispute over Kashmir took a violent turn in 1989-90 with the start of an anti-India armed rebellion. Kashmiris have been fighting for their right to self-determination, and bringing their own life to a grinding halt has been one of their preferred forms of protest against the Indian rule. This form of resistance is locally called ‘Hartals’, and recognised as shutdowns, which have often been prolonged and violent. Since 1989-90, the shutdowns have become only more frequent and forceful, and there are marked days on which Kashmir shuts down in protest every year, like a ritual. This paper is based on a study of how the Indian and Kashmir press covered the shutdowns observed in the troubled valley on four such days: January 26 (Indian Republic Day), February 11 (the day on which India executed a prominent Kashmiri resistance leader), August 15 (India’s Independence Day), and October 27 (the day on which the Indian military has landed in Kashmir). The coverage given by the Indian and Kashmiri press to the shutdowns observed on these days has been studied using the multi-tier content analysis approach: 1) Difference in the number of shutdowns covered by the two section is looked at, 2) the placement of the stories in the two section of the press is analysed, 3) the discourse highlighted by the two section of the press is compared, and 4) the editorials written by the two section of the press about the shutdowns are analysed. The findings show the Indian and the local press have been focussing on the two, predictable extremes of the situation: the Indian press has favoured the state, while the Kashmir or the local press has focussed on the narrative opposing the state’s. The difference is noticed in the quantitative as well as the qualitative aspects of their coverage.Keywords: Indo-Pak tension, Kashmir conflict, protest shutdowns, South-Asian politics
Procedia PDF Downloads 232609 The Relationship between Coping Styles and Internet Addiction among High School Students
Authors: Adil Kaval, Digdem Muge Siyez
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With the negative effects of internet use in a person's life, the use of the Internet has become an issue. This subject was mostly considered as internet addiction, and it was investigated. In literature, it is noteworthy that some theoretical models have been proposed to explain the reasons for internet addiction. In addition to these theoretical models, it may be thought that the coping style for stressing events can be a predictor of internet addiction. It was aimed to test with logistic regression the effect of high school students' coping styles on internet addiction levels. Sample of the study consisted of 770 Turkish adolescents (471 girls, 299 boys) selected from high schools in the 2017-2018 academic year in İzmir province. Internet Addiction Test, Coping Scale for Child and Adolescents and a demographic information form were used in this study. The results of the logistic regression analysis indicated that the model of coping styles predicted internet addiction provides a statistically significant prediction of internet addiction. Gender does not predict whether or not to be addicted to the internet. The active coping style is not effective on internet addiction levels, while the avoiding and negative coping style are effective on internet addiction levels. With this model, % 79.1 of internet addiction in high school is estimated. The Negelkerke pseudo R2 indicated that the model accounted for %35 of the total variance. The results of this study on Turkish adolescents are similar to the results of other studies in the literature. It can be argued that avoiding and negative coping styles are important risk factors in the development of internet addiction.Keywords: adolescents, coping, internet addiction, regression analysis
Procedia PDF Downloads 173608 An Application of Vector Error Correction Model to Assess Financial Innovation Impact on Economic Growth of Bangladesh
Authors: Md. Qamruzzaman, Wei Jianguo
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Over the decade, it is observed that financial development, through financial innovation, not only accelerated development of efficient and effective financial system but also act as a catalyst in the economic development process. In this study, we try to explore insight about how financial innovation causes economic growth in Bangladesh by using Vector Error Correction Model (VECM) for the period of 1990-2014. Test of Cointegration confirms the existence of a long-run association between financial innovation and economic growth. For investigating directional causality, we apply Granger causality test and estimation explore that long-run growth will be affected by capital flow from non-bank financial institutions and inflation in the economy but changes of growth rate do not have any impact on Capital flow in the economy and level of inflation in long-run. Whereas, growth and Market capitalization, as well as market capitalization and capital flow, confirm feedback hypothesis. Variance decomposition suggests that any innovation in the financial sector can cause GDP variation fluctuation in both long run and short run. Financial innovation promotes efficiency and cost in financial transactions in the financial system, can boost economic development process. The study proposed two policy recommendations for further development. First, innovation friendly financial policy should formulate to encourage adaption and diffusion of financial innovation in the financial system. Second, operation of financial market and capital market should be regulated with implementation of rules and regulation to create conducive environment.Keywords: financial innovation, economic growth, GDP, financial institution, VECM
Procedia PDF Downloads 271607 Higher Relative Humidity from Pipping Increases Physical Problems in the Broiler Chicks
Authors: M. A. Nogueira, M. Thimotheo, G. C. Ripamonte, S. C. C. Aguiar, M. H. S. Ulian, J. C. Goncalves Netto, I. C. Boleli
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Increasing in the relative humidity during the last incubation day is a usual practice in the commercial hatchery to facilitate hatching. This study analyzed whether higher relative humidity improves eclodibility as well as chick quality, and alters the hatch window. Fertile eggs (65- 67g) produced by 53 weeks old broiler breeders (Cobb 500®) were incubated at 37.5°C and 31°C in the wet bulb in incubators with automatic control of temperature and egg turning (1 each hour). Two-hundred ten were distributed randomly in three treatments: 31°C in the wet bulb from internal pipping (BI-31), 33°C from internal pipping (BI-33), and 33°C from external pipping (BE-33), all three hatchers maintained at 37.5°C and without egg turning. For this, eggs were checked for internal pipping by ovoscopy and external pipping by visual observation through the transparent cover of the incubators each hour from day 18 of incubation. No significant differences in the hatchability (BI-31:79.61%, BI-33:77.63%, BE-33:80.77%; by Q-square test, P > 0.05). Absence of significant effects of the treatments were also observed for incubation duration (BI-31:488.58 h, BI-33:488.30 h, BE-33:489.04 h), and chick body weight (BI-31: 49.40g, BI-33: 49.74g, BE-33: 49.34g) and quality scores (BI-31: 90.02, BI-33: 87.56, BE-33: 92.28 points), by variance analysis (P > 0.05). However, BI-33 increased the incidence of feathering and leg problems and remaining of alantoic membrane, and BE-33 increased the incidence of problems with feathering, navel and yolk sac and reduced the leg problems, compared to BI-31. In sum, the results show higher relative humidity from internal or external pipping did not influence hatchability and incubation duration, but reduced chick quality, affecting the incubation efficiency.Keywords: chick quality, hatchability, hatcher humidity, incubation duration
Procedia PDF Downloads 173606 Investigating Classroom Teachers' Perceptions of Assessing U.S. College Students' L2 Chinese Oral Performance
Authors: Guangyan Chen
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This study examined Chinese teachers’ perceptions of assessing U.S. college students’ L2 (second language) Chinese oral performances at different levels. Ten oral performances were videotaped from which three were chosen as samples to represent three different proficiency levels based on professionals’ judgments according to the ACTFL proficiency guidelines. The three samples were shown to L2 Chinese teachers who completed questionnaires about their assessments for each speech sample. In total, 104 L2 Chinese teachers responded to each of the three samples. The Exploratory Factor Analyses (EFA) of the teachers’ responses revealed three similar rating criteria patterns for assessing the three levels of oral performances. The teachers’ responses to Samples 2 and 3 revealed five rating criteria: Global proficiency, Chinese conceptual framework, content richness, communication appropriateness, and communication clarity. The teachers’ responses to Sample 1 revealed four rating criteria: global proficiency, Chinese conceptual framework, communication appropriateness/content richness, and communication clarity. However, the analyses of variance (ANOVAs) revealed that the proficiency levels of the three oral performances differed significantly across all rating criteria. Therefore, the data suggests that L2 classroom teachers could use the similar rating criteria pattern to assess college-level L2 Chinese students’ oral performances at different proficiency levels.Keywords: language assessment, L2 Chinese, oral performance, rating criteria
Procedia PDF Downloads 539605 Using Fuzzy Logic Decision Support System to Predict the Lifted Weight for Students at Weightlifting Class
Authors: Ahmed Abdulghani Taha, Mohammad Abdulghani Taha
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This study aims at being acquainted with the using the body fat percentage (%BF) with body Mass Index (BMI) as input parameters in fuzzy logic decision support system to predict properly the lifted weight for students at weightlifting class lift according to his abilities instead of traditional manner. The sample included 53 male students (age = 21.38 ± 0.71 yrs, height (Hgt) = 173.17 ± 5.28 cm, body weight (BW) = 70.34 ± 7.87.6 kg, Body mass index (BMI) 23.42 ± 2.06 kg.m-2, fat mass (FM) = 9.96 ± 3.15 kg and fat percentage (% BF) = 13.98 ± 3.51 %.) experienced the weightlifting class as a credit and has variance at BW, Hgt and BMI and FM. BMI and % BF were taken as input parameters in FUZZY logic whereas the output parameter was the lifted weight (LW). There were statistical differences between LW values before and after using fuzzy logic (Diff 3.55± 2.21, P > 0.001). The percentages of the LW categories proposed by fuzzy logic were 3.77% of students to lift 1.0 fold of their bodies; 50.94% of students to lift 0.95 fold of their bodies; 33.96% of students to lift 0.9 fold of their bodies; 3.77% of students to lift 0.85 fold of their bodies and 7.55% of students to lift 0.8 fold of their bodies. The study concluded that the characteristic changes in body composition experienced by students when undergoing weightlifting could be utilized side by side with the Fuzzy logic decision support system to determine the proper workloads consistent with the abilities of students.Keywords: fuzzy logic, body mass index, body fat percentage, weightlifting
Procedia PDF Downloads 429604 The Comparison of the Effect of Mindfulness-Based Relaxation Training and Trans Cranial Electrical Stimulation and Their Combination on Decreasing Physiological Distress in Patients with Type-2 Diabetes
Authors: Gholam Hossein Javanmard, Roghayeh Mohammadi Garegozlo
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The present study was a randomized three-group double-blind clinical trial with repeated measures designs which aimed to determine the pure effect and combined effect of mindfulness based-relaxation (MBR) technique and Transcranial Electrical Simulation (tCES) on psychological distress decreasing of patients with type-2 diabetes. The sample of the study consisted of 30 patients with type-2 diabetes who were selected from the Diabetes Association of Bonab city in Iran. The participants were matched and then randomly assigned to the three groups of 10 subjects (MBR, CES, MBR+CES). The subjects received interventions related to their group in 10 individual sessions. Pre-test, post-test, and one-month follow-up were conducted using DASS-42. Analysis of variance with repeated measures showed a significant change in psychological distress. Multivariate covariance analysis and the paired interpersonal comparative test of Ben Foruni indicated that both interventions of MBR and CES have a similar effect on psychological distress decreasing in the post-test and follow-up phase. But, the combined therapy of MBR+CES was more efficient, and it had a more stable effect. However, all three interventions, especially combined intervention of MBR+CES, as efficient and stable treatment, are suggested for improving the psychological status of diabetic patients.Keywords: mindfulness based-relaxation, transcranial electrical simulation, type 2 diabetes, psychological distress
Procedia PDF Downloads 131603 The Role of Psychological Resilience in Predicting Psychological Distress in Kuwaiti Adults during Corona Varies Pandemic
Authors: Al-Tammar M. Shahah
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Background and Objective: A novel pneumonia caused by coronavirus disease 2019 (COVID-19), which is spreading domestically and internationally, has been identified by the Chinese city of Wuhan since the end of December 2019. Limited studies examined the psychological experience such as anxiety, depression, and stress during Corona pandemic. Moreover, to the best of author's knowledge, there is no study to date has examined the psychological resilience and mental health during Corona pandemic in Kuwait. Therefore, the present research investigates the role of psychological resilience in predicting psychological distress among Kuwaiti adults during Corona pandemic. Method: Kuwaiti citizens (N = 735) completed an online survey, which includes four scales the Hospital Anxiety and Depression Scale HADS (anxiety and depression), the Connor-Davidson Resilience Scale (CD-RISC-25), and the Perceived Stress Scale (PSS). A cross-sectional correlational design was used. Results: A high level of stress was observed, with 59% reported moderate to severe stress. In contrast, low levels of anxiety and depression were observed; with 70% reporting no anxiety symptoms and 74% report no depression symptoms. Psychological resilience was negatively correlated with anxiety, depression, and stress, consistent with previous studies. As expected, resilience was found to account for significant variance in anxiety and stress after controlling for quarantine variables and demographic variables. Conclusion: The findings suggest that increasing psychological resilience might help reduce psychological distress after confronting with stressful live events in Kuwaiti citizen.Keywords: anxiety, corona, depression, psychological resilience, stress
Procedia PDF Downloads 123602 Improving the Quality of Staff Performance with a Talent-Driven Approach: Case Study of SAIPA Automotive Manufacturing Company in Iran
Authors: Abdolmajid Mosleh, Afzal Ghasimi
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The purpose of this research is to investigate and identify effective factors that can improve the quality of personal performance in industrial companies. In the present study, it was assumed that the hidden variables of talent management could be explained by an important part of the variance in improving the quality of employee performance. This research is targeted in terms of applied research. The statistical population of the research is SAIPA automobile company with a number (N=10291); the sample of 380 people was selected based on the Cochran formula in a random sampling method among employed people. The measurement tool in this research was a questionnaire of 33 items with a control questionnaire that included two talent management departments (talent identification and talent exploitation) and improvements in staff performance (enhancement of technical and specialized capabilities, managerial capability, organizational interaction, and communication). The reliability of the internal consistency method was confirmed by the Cronbach's alpha coefficient and the two half-ways. In order to determine the validity of the questionnaire structure, confirmatory factor analysis was used. Based on the results of the data analysis, the effect of talent management on improving the quality of staff performance was confirmed. Based on the results of inferential statistics and structural equations of the proposed model, it had high fitness.Keywords: employee performance, talent management, performance improvement, SAIPA automobile manufacturing company
Procedia PDF Downloads 90601 Analysis of Unconditional Conservatism and Earnings Quality before and after the IFRS Adoption
Authors: Monica Santi, Evita Puspitasari
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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism
Procedia PDF Downloads 258600 Closed-Loop Supply Chain: A Study of Bullwhip Effect Using Simulation
Authors: Siddhartha Paul, Debabrata Das
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Closed-loop supply chain (CLSC) management focuses on integrating forward and reverse flow of material as well as information to maximize value creation over the entire life-cycle of a product. Bullwhip effect in supply chain management refers to the phenomenon where a small variation in customers’ demand results in larger variation of orders at the upstream levels of supply chain. Since the quality and quantity of products returned to the collection centers (as a part of reverse logistics process) are uncertain, bullwhip effect is inevitable in CLSC. Therefore, in the present study, first, through an extensive literature survey, we identify all the important factors related to forward as well as reverse supply chain which causes bullwhip effect in CLSC. Second, we develop a system dynamics model to study the interrelationship among the factors and their effect on the performance of overall CLSC. Finally, the results of the simulation study suggest that demand forecasting, lead times, information sharing, inventory and work in progress adjustment rate, supply shortages, batch ordering, price variations, erratic human behavior, parameter correcting, delivery time delays, return rate of used products, manufacturing and remanufacturing capacity constraints are the important factors which have a significant influence on system’s performance, specifically on bullwhip effect in a CLSC.Keywords: bullwhip effect, closed-loop supply chain, system dynamics, variance ratio
Procedia PDF Downloads 162599 Analysis of Basic Science Curriculum as Correlates of Secondary School Students' Achievement in Science Test in Oyo State
Authors: Olubiyi Johnson Ezekiel
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Basic science curriculum is an on-going effort towards developing the potential of manner to produce individuals in a holistic and integrated person, who are intellectually, spiritually, emotionally and physically balanced and harmonious. The main focus of this study is to determine the relationship between students’ achievement in junior school certificate examination (JSCE) and senior school basic science achievement test (SSBSAT) on the basis of all the components of basic science. The study employed the descriptive research of the survey type and utilized junior school certificate examination and senior school basic science achievement test(r = .87) scores as instruments. The data collected were subjected to Pearson product moment correlation, Spearman rank correlation, regression analysis and analysis of variance. The result of the finding revealed that the mean effects of the achievement in all the components of basic science on SSBSAT are significantly different from zero. Based on the results of the findings, it was concluded that the relationship between students’ achievement in JSCE and SSBSAT was weak and to achieve a unit increase in the students’ achievement in the SSBSAT when other subjects are held constant, we have to increase the learning of: -physics by 0.081 units; -chemistry by 0.072 units; -biology by 0.025 units and general knowledge by 0.097 units. It was recommended among others, that general knowledge aspect of basic science should be included in either physics or chemistry aspect of basic science.Keywords: basic science curriculum, students’ achievement, science test, secondary school students
Procedia PDF Downloads 450598 Heightening Pre-Service Teachers’ Attitude towards Learning and Metacognitive Learning through Information and Communication Technology: Pre-Service Science Teachers’ Perspective
Authors: Abiodun Ezekiel Adesina, Ijeoma Ginikanwa Akubugwo
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Information and Communication Technology, ICT can heighten pre-service teachers’ attitudes toward learning and metacognitive learning; however, there is a dearth of literature on the perception of the pre-service teachers on heightening their attitude toward learning and metacognitive learning. Thus, this study investigates the perception of pre-service science teachers on heightening their attitude towards learning and metacognitive learning through ICT. Two research questions and four hypotheses guided the research. A mixed methods research was adopted for the study in concurrent triangulation type of integrating qualitative and quantitative approaches to the study. The cluster random sampling technique was adopted to select 250 pre-service science teachers in Oyo township. Two self-constructed instruments: Heightening Pre-service Science Teachers’ Attitude towards Learning and Metacognitive Learning through Information and Communication Technology Scale (HPALMIS, r=.73), and an unstructured interview were used for data collection. Thematic analysis, frequency counts and percentages, t-tests, and analysis of variance were used for data analysis. The perception level of the pre-service science teachers on heightening their attitude towards learning and metacognitive learning through ICT is above average, with the majority perceiving that ICT can enhance their thinking about their learning. The perception was significant (mean=92.68, SD=10.86, df=249, t=134.91, p<.05). The perception was significantly differentiated by gender (t=2.10, df= 248, p<.05) in favour of the female pre-service teachers and based on the first time of ICTs use (F(5,244)= 9.586, p<.05). Lecturers of science and science related courses should therefore imbibe the use of ICTs in heightening pre-service teachers’ attitude towards learning and metacognitive learning. Government should organize workshops, seminars, lectures, and symposia along with professional bodies for the science education lecturers to keep abreast of the trending ICT.Keywords: pre-service teachers’ attitude towards learning, metacognitive learning, ICT, pre-service teachers’ perspectives
Procedia PDF Downloads 100597 “By Failing To Prepare, We Prepare to Fail”: Inadequate Preparedness in Disaster Relief Nursing
Authors: Mary Holstein
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Objective: The aim of this study was to evaluate nurse leader confidence in emergency management and disaster preparedness in the state of Texas. My project was a replication study of a survey conducted in 2022 by Reedy et al, for members of the Northwest Organization for Nurse Leaders (NONL). Background: In 2022, the American Association of Colleges of Nursing (AACN) approved new essentials for academic nursing education programs to demonstrate competencies in disaster management, yet no integration of such information into nursing curriculum had been reported in the literature. Research replicated by members of the Texas Organization for Nursing Leadership suggested significant gaps in nurse leader confidence across roles and in structured education that prepares nurse leaders across the spectrum of experience to lead in a crisis. Methods: An exploratory, cross-sectional survey used a sample of 86 RNs who were members of TONL. Results: Results replicated comparable results with significant variance in nurse leader confidence across roles, experience, and previous disaster-related education. Positive associations regarding nurse leaders' confidence in managing disasters were obvious with more advanced positions, further education, and mandatory training. Conclusions: Nursing leaders in Texas lack mandatory and structured education to prepare for emergency and disaster management. The call for mandatory emergency management training and disaster preparedness for nurse leaders remains unmet.Keywords: confidence, disaster, education, emergency
Procedia PDF Downloads 62596 Conditional Relation between Migration, Demographic Shift and Human Development in India
Authors: Rakesh Mishra, Rajni Singh, Mukunda Upadhyay
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Since the last few decades, the prima facie of development has shifted towards the working population in India. There has been a paradigm shift in the development approach with the realization that the present demographic dividend has to be harnessed for sustainable development. Rapid urbanization and improved socioeconomic characteristics experienced within its territory has catalyzed various forms of migration into it, resulting in massive transference of workforce between its states. Workforce in any country plays a very crucial role in deciding development of both the places, from where they have out-migrated and the place they are residing currently. In India, people are found to be migrating from relatively less developed states to a well urbanized and developed state for satisfying their neediness. Linking migration to HDI at place of destination, the regression coefficient (β ̂) shows affirmative association between them, because higher the HDI of the place would be, higher would be chance of earning and hence likeliness of the migrants would be more to choose that place as a new destination and vice versa. So the push factor is compromised by the cost of rearing and provides negative impulse on the in migrants letting down their numbers to metro cities or megacities of the states but increasing their mobility to the suburban areas and vice versa. The main objective of the study is to check the role of migration in deciding the dividend of the place of destination as well as people at the place of their usual residence with special focus to highly urban states in India. Idealized scenario of Indian migrants refers to some new theories in making. On analyzing the demographic dividend of the places we got to know that Uttar Pradesh provides maximum dividend to Maharashtra, West Bengal and Delhi, and the demographic divided of migrants are quite comparable to the native’s shares in the demographic dividend in these places. On analyzing the data from National Sample Survey 64th round and Census of India-2001, we have observed that for males in rural areas, the share of unemployed person declined by 9 percentage points (from 45% before migration to 36 % after migration) and for females in rural areas the decline was nearly 12 percentage points (from 79% before migration to 67% after migration. It has been observed that the shares of unemployed males in both rural and urban areas, which were significant before migration, got reduced after migration while the share of unemployed females in the rural as well as in the urban areas remained almost negligible both for before and after migration. So increase in the number of employed after migration provides an indication of changes in the associated cofactors like health and education of the place of destination and arithmetically to the place from where they have migrated out. This paper presents the evidence on the patterns of prevailing migration dynamics and corresponding demographic benefits in India and its states, examines trends and effects, and discusses plausible explanations.Keywords: migration, demographic shift, human development index, multilevel analysis
Procedia PDF Downloads 387595 Examination of the Satisfaction Levels of Pre-Service Teachers Concerning E-Learning Process in Terms of Different Variables
Authors: Agah Tugrul Korucu
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Significant changes have taken place for the better in the bulk of information and in the use of technology available in the field of education induced by technological changes in the 21st century. It is mainly the job of the teachers and pre-service teachers to integrate information and communication technologies into education by means of conveying the use of technology to individuals. While the pre-service teachers are conducting lessons by using technology, the methods they have developed are important factors for the requirements of the lesson and for the satisfaction levels of the students. The study of this study is to examine the satisfaction levels of pre-service teachers as regards e-learning in a technological environment in which there are lesson activities conducted through an online learning environment in terms of various variables. The study group of the research is composed of 156 pre-service teachers that were students in the departments of Computer and Teaching Technologies, Art Teaching and Pre-school Teaching in the academic year of 2014 - 2015. The qualitative research method was adopted for this study; the scanning model was employed in collecting the data. “The Satisfaction Scale regarding the E-learning Process”, developed by Gülbahar, and the personal information form, which was developed by the researcher, were used as means of collecting the data. Cronbach α reliability coefficient, which is the internal consistency coefficient of the scale, is 0.91. SPSS computerized statistical package program and the techniques of medium, standard deviation, percentage, correlation, t-test and variance analysis were used in the analysis of the data.Keywords: online learning environment, integration of information technologies, e-learning, e-learning satisfaction, pre-service teachers
Procedia PDF Downloads 352594 Optimisation of Pin Fin Heat Sink Using Taguchi Method
Authors: N. K. Chougule, G. V. Parishwad
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The pin fin heat sink is a novel heat transfer device to transfer large amount of heat through with very small temperature differences and it also possesses large uniform cooling characteristics. Pin fins are widely used as elements that provide increased cooling for electronic devices. Increasing demands regarding the performance of such devices can be observed due to the increasing heat production density of electronic components. For this reason, extensive work is being carried out to select and optimize pin fin elements for increased heat transfer. In this paper, the effects of design parameters and the optimum design parameters for a Pin-Fin heat sink (PFHS) under multi-jet impingement case with thermal performance characteristics have been investigated by using Taguchi methodology based on the L9 orthogonal arrays. Various design parameters, such as pin-fin array size, gap between nozzle exit to impingement target surface (Z/d) and air velocity are explored by numerical experiment. The average convective heat transfer coefficient is considered as the thermal performance characteristics. The analysis of variance (ANOVA) is applied to find the effect of each design parameter on the thermal performance characteristics. Then the results of confirmation test with the optimal level constitution of design parameters have obviously shown that this logic approach can effective in optimizing the PFHS with the thermal performance characteristics. The analysis of the Taguchi method reveals that, all the parameters mentioned above have equal contributions in the performance of heat sink efficiency. Experimental results are provided to validate the suitability of the proposed approach.Keywords: Pin Fin Heat Sink (PFHS), Taguchi method, CFD, thermal performance
Procedia PDF Downloads 248593 Developing a Health Literacy Questionnaire in Breast Cancer
Authors: Lida Moghaddam-Banaem, Mahmood Tavoosi, Soheila Khalili
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Objective: The main objective of this study was designing a breast cancer health literacy questionnaire and assess its psychometric properties. Methods: A comprehensive literature review was performed to develop a primary questionnaire consisting of five domains. Qualitative and quantitative content validity were assessed by relevant experts, and after some modifications, the content validity index (CVI) and content validity ratio (CVR) were calculated. Qualitative and quantitative face validity were evaluated by a number of patients, and the impact score for each item was calculated. 225 women with breast cancer were asked to fill out the questionnaire and construct validity was determined by using exploratory factor analysis. The reliability was tested by Cronbach's alpha coefficient. Results: A 36-item questionnaire with five domains of reading, having access, understanding, assessing/judgment, and decision making/behavior was designed. 2 items were omitted in the qualitative content validity process. All items achieved optimum values in CVI, CVR and impact scores. Content and face validity of the questionnaire were confirmed too. According to the exploratory factor analysis, the five-factor solution accounted for 64.98 percent of the observed variance. Conclusion: Due to the obtained satisfactory validity and reliability, this tool can be used to assess health literacy in women with breast cancer. Health policy makers can use these findings for improving health-related behaviors in breast cancer patients.Keywords: health literacy, breast cancer, questionnaire, psychometric properties
Procedia PDF Downloads 235592 Automatic Multi-Label Image Annotation System Guided by Firefly Algorithm and Bayesian Method
Authors: Saad M. Darwish, Mohamed A. El-Iskandarani, Guitar M. Shawkat
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Nowadays, the amount of available multimedia data is continuously on the rise. The need to find a required image for an ordinary user is a challenging task. Content based image retrieval (CBIR) computes relevance based on the visual similarity of low-level image features such as color, textures, etc. However, there is a gap between low-level visual features and semantic meanings required by applications. The typical method of bridging the semantic gap is through the automatic image annotation (AIA) that extracts semantic features using machine learning techniques. In this paper, a multi-label image annotation system guided by Firefly and Bayesian method is proposed. Firstly, images are segmented using the maximum variance intra cluster and Firefly algorithm, which is a swarm-based approach with high convergence speed, less computation rate and search for the optimal multiple threshold. Feature extraction techniques based on color features and region properties are applied to obtain the representative features. After that, the images are annotated using translation model based on the Net Bayes system, which is efficient for multi-label learning with high precision and less complexity. Experiments are performed using Corel Database. The results show that the proposed system is better than traditional ones for automatic image annotation and retrieval.Keywords: feature extraction, feature selection, image annotation, classification
Procedia PDF Downloads 586591 The Effects of Negative Electronic Word-of-Mouth and Webcare on Thai Online Consumer Behavior
Authors: Pongsatorn Tantrabundit, Lersak Phothong, Ong-art Chanprasitchai
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Due to the emergence of the Internet, it has extended the traditional Word-of-Mouth (WOM) to a new form called “Electronic Word-of-Mouth (eWOM).” Unlike traditional WOM, eWOM is able to present information in various ways by applying different components. Each eWOM component generates different effects on online consumer behavior. This research investigates the effects of Webcare (responding message) from product/ service providers on negative eWOM by applying two types of products (search and experience). The proposed conceptual model was developed based on the combination of the stages in consumer decision-making process, theory of reasoned action (TRA), theory of planned behavior (TPB), the technology acceptance model (TAM), the information integration theory and the elaboration likelihood model. The methodology techniques used in this study included multivariate analysis of variance (MANOVA) and multiple regression analysis. The results suggest that Webcare does slightly increase Thai online consumer’s perceptions on perceived eWOM trustworthiness, information diagnosticity and quality. For negative eWOM, we also found that perceived eWOM Trustworthiness, perceived eWOM diagnosticity and quality have a positive relationship with eWOM influence whereas perceived valence has a negative relationship with eWOM influence in Thai online consumers.Keywords: consumer behavior, electronic word-of-mouth, online review, online word-of-mouth, Thai online consumer, webcare
Procedia PDF Downloads 206590 An Empirical Enquiry on Cultural Influence and Purchase Decision for Durable Goods in Nigeria
Authors: Bright C. Opara, Gideon C. Uboegbulam
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This study can be appreciated from the significant role culture exert in purchase decision of durable goods the world over. This study is motivated by cultural diversity in Nigeria and socio-economic changes that have taken place in the recent times. These call for the validation of similarly studies in order to formulate informed marketing strategies that will enhance purchase behaviour. This study therefore, is set out to examine the cultural influence in family purchase decision-making for durable goods in the three major ethnic groups in Nigeria (Hausa, Ibo, and Yoruba). The primary data was sourced using structured and semi-structured research questionnaire, while the secondary information was generated from existing / available relevant literature journals / periodicals. A judgmental sampling technique was used to determine the sample size of 300 households. The Analysis of Variance (ANOVA) statistical tool was used to test the hypotheses, with the aid of Statistical Packages for Social Sciences (SPSS) version 17.0. The finding showed that cultural influence on the family Purchase Decision of Durable Goods does not significantly differ in three ethnic groups, and that family Purchase Decision Making for Durable Goods does not significantly differ in the three ethnic groups. We therefore, conclude that culture do not really impact significantly on the purchase behaviour of the three ethnic groups in the Nigeria as it does in some others. However, there is need for marketers and marketing decision makers not to generalise the findings of this study. This is because of the significant role culture play in purchase behaviour which differs from one culture or country to another.Keywords: cultural, durable goods, influence, purchase decision
Procedia PDF Downloads 392589 Trust: The Enabler of Knowledge-Sharing Culture in an Informal Setting
Authors: Emmanuel Ukpe, S. M. F. D. Syed Mustapha
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Trust in an organization has been perceived as one of the key factors behind knowledge sharing, mainly in an unstructured work environment. In an informal working environment, to instill trust among individuals is a challenge and even more in the virtual environment. The study has contributed in developing the framework for building trust in an unstructured organization in performing knowledge sharing in a virtual environment. The artifact called KAPE (Knowledge Acquisition, Processing, and Exchange) was developed for knowledge sharing for the informal organization where the framework was incorporated. It applies to Cassava farmers to facilitate knowledge sharing using web-based platform. A survey was conducted; data were collected from 382 farmers from 21 farm communities. Multiple regression technique, Cronbach’s Alpha reliability test; Tukey’s Honestly significant difference (HSD) analysis; one way Analysis of Variance (ANOVA), and all trust acceptable measures (TAM) were used to test the hypothesis and to determine noteworthy relationships. The results show a significant difference when there is a trust in knowledge sharing between farmers, the ones who have high in trust acceptable factors found in the model (M = 3.66 SD = .93) and the ones who have low on trust acceptable factors (M = 2.08 SD = .28), (t (48) = 5.69, p = .00). Furthermore, when applying Cognitive Expectancy Theory, the farmers with cognitive-consonance show higher level of trust and satisfaction with knowledge and information from KAPE, as compared with a low level of cognitive-dissonance. These results imply that the adopted trust model KAPE positively improved knowledge sharing activities in an informal environment amongst rural farmers.Keywords: trust, knowledge, sharing, knowledge acquisition, processing and exchange, KAPE
Procedia PDF Downloads 120588 Intrathecal Sufentanil or Fentanyl as Adjuvants to Low Dose Bupivacaine in Endoscopic Urological Procedures
Authors: Shikha Gupta, Suneet Kathuria, Supriya Sampley, Sunil Katyal
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Opioids are being increasingly used these days as adjuvants to local anesthetics in spinal anesthesia. The aim of this prospective, randomized, double‑blind study is to compare the effects of adding sufentanil or fentanyl to low dose bupivacaine in spinal anesthesia for endoscopic urological procedures. A total of 90 elective endoscopic urological surgery patients, 40‑80 years old, received spinal anesthesia with 7.5 mg hyperbaric bupivacaine 0.5% (Group A) or by adding sufentanil 10 μg (Group B) or fentanyl 25 μg (Group C) to 5 mg hyperbaric bupivacaine 0.5%. These groups were compared in terms of the quality of spinal anesthesia as well as analgesia. Analysis of variance and Chi‑square test were used for Statistical analysis. The onset of sensory and motor blockade was significantly rapid in Group A as compared with Groups B and C. The maximum upper level of sensory block was higher in Group A patients than Groups B and C patients. Quality of analgesia was significantly better and prolonged in sufentanil group as compared with other two groups. Motor block was more intense and prolonged in Group A as compared with Groups B and C patients. Request for post‑operative analgesic was significantly delayed in Group B patients. Hence in conclusions, spinal anesthesia for endoscopic urological procedures in elderly patients using low dose bupivacaine (5 mg) combined with 10 μg sufentanil is associated with a lower incidence of hemodynamic instability, better quality and prolonged duration as compared to that by adding 25 μg fentanyl.Keywords: adjuvants, bupivacaine, fentanyl, intrathecal, low dose spinal, sufentanil
Procedia PDF Downloads 375