Search results for: business subjects
4253 Impact of Yogic Exercise on Cardiovascular Function on Selected College Students of High Altitude
Authors: Benu Gupta
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The purpose of the study was to assess the impact of yogic exercise on cardiovascular exercises on selected college students of high altitude. The research was conducted on college students of high altitude in Shimla for their cardiovascular function [Blood Pressure (BP), VO2 Max (TLC) and Pulse Rate (PR)] in respect to yogic exercise. Total 139 students were randomly selected from Himachal University colleges in Shimla. The study was conducted in three phases. The subjects were identified in the first phase of research program then further in next phase they were physiologically tested, and yogic exercise battery was operated in different time frame. The entire subjects were treated with three months yogic exercise. The entire lot of students were again evaluated physiologically [(Cardiovascular measurement: Blood Pressure (BP), VO2 Max (TLC) and Pulse Rate (PR)] with standard equipments. The statistical analyses of the variance (PR, BP (SBP & DBP) and TLC) were done. The result reveals that there was a significant difference in TLC; whereas there was no significant difference in PR. For BP statistical analysis suggests no significant difference were formed. Result showed that the BP of the participants were more inclined towards normal standard BP i.e. 120-80 mmHg.Keywords: cardiovascular function, college students, high altitude, yogic exercise
Procedia PDF Downloads 2314252 DocPro: A Framework for Processing Semantic and Layout Information in Business Documents
Authors: Ming-Jen Huang, Chun-Fang Huang, Chiching Wei
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With the recent advance of the deep neural network, we observe new applications of NLP (natural language processing) and CV (computer vision) powered by deep neural networks for processing business documents. However, creating a real-world document processing system needs to integrate several NLP and CV tasks, rather than treating them separately. There is a need to have a unified approach for processing documents containing textual and graphical elements with rich formats, diverse layout arrangement, and distinct semantics. In this paper, a framework that fulfills this unified approach is presented. The framework includes a representation model definition for holding the information generated by various tasks and specifications defining the coordination between these tasks. The framework is a blueprint for building a system that can process documents with rich formats, styles, and multiple types of elements. The flexible and lightweight design of the framework can help build a system for diverse business scenarios, such as contract monitoring and reviewing.Keywords: document processing, framework, formal definition, machine learning
Procedia PDF Downloads 2184251 Cross-Cultural Conflict Management in Transnational Business Relationships: A Qualitative Study with Top Executives in Chinese, German and Middle Eastern Cases
Authors: Sandra Hartl, Meena Chavan
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This paper presents the outcome of a four year Ph.D. research on cross-cultural conflict management in transnational business relationships. An important and complex problem about managing conflicts that arise across cultures in business relationships is investigated, and conflict resolution strategies are identified. This paper particularly focuses on transnational relationships within a Chinese, German and Middle Eastern framework. Unlike many papers on this issue which have been built on experiments with international MBA students, this research provides real-life cases of cross-cultural conflicts which are not easy to capture. Its uniqueness is underpinned as the real case data was gathered by interviewing top executives at management positions in large multinational corporations through a qualitative case study method approach. This paper makes a valuable contribution to the theory of cross-cultural conflicts, and despite the sensitivity, this research primarily presents real-time business data about breaches of contracts between two counterparties engaged in transnational operating organizations. The overarching aim of this research is to identify the degree of significance for the cultural factors and the communication factors embedded in cross-cultural business conflicts. It questions from a cultural perspective what factors lead to the conflicts in each of the cases, what the causes are and the role of culture in identifying effective strategies for resolving international disputes in an increasingly globalized business world. The results of 20 face to face interviews are outlined, which were conducted, recorded, transcribed and then analyzed using the NVIVO qualitative data analysis system. The outcomes make evident that the factors leading to conflicts are broadly organized under seven themes, which are communication, cultural difference, environmental issues, work structures, knowledge and skills, cultural anxiety and personal characteristics. When evaluating the causes of the conflict it is to notice that these are rather multidimensional. Irrespective of the conflict types (relationship or task-based conflict or due to individual personal differences), relationships are almost always an element of all conflicts. Cultural differences, which are a critical factor for conflicts, result from different cultures placing different levels of importance on relationships. Communication issues which are another cause of conflict also reflect different relationships styles favored by different cultures. In identifying effective strategies for solving cross-cultural business conflicts this research identifies that solutions need to consider the national cultures (country specific characteristics), organizational cultures and individual culture, of the persons engaged in the conflict and how these are interlinked to each other. Outcomes identify practical dispute resolution strategies to resolve cross-cultural business conflicts in reference to communication, empathy and training to improve cultural understanding and cultural competence, through the use of mediation. To conclude, the findings of this research will not only add value to academic knowledge of cross-cultural conflict management across transnational businesses but will also add value to numerous cross-border business relationships worldwide. Above all it identifies the influence of cultures and communication and cross-cultural competence in reducing cross-cultural business conflicts in transnational business.Keywords: business conflict, conflict management, cross-cultural communication, dispute resolution
Procedia PDF Downloads 1634250 Relation between Copper, Lipid Profile, and Cognition in Elderly Jordanians
Authors: Eman Al-khateeba, Ebaa Al-Zayadneha, Osama Al-Dalahmahb, Zeinab Alawadib, Faisal Khatiba, Randa Naffaa, Yanal Shafagoj
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The purpose of the current study was to examine the association of plasma copper and lipid concentrations with changes in cognitive function in elderly Jordanian individuals. The study population consisted of two groups; 52 subjects with dementia, and 50 controls. All individuals were screened with Mini-Mental State Examination (MMSE) and Clock drawing test (CDT).Serum copper and lipid profile were assessed in all subjects, and the results were statistically evaluated at P < 0.05 level of significance. Dementia group had 10.1 % higher copper levels than controls however the difference was not statistically significant. No significant differences could be found between the two groups in lipid profile levels. There was no significant correlation between serum copper, lipid profile and cognitive decline in elderly Jordanians. Demographic variables indicate that educational level less than 12 years and illiterate demonstrated a 3.29 fold (p=0.026) and 6.29 fold (p=0.002) increase in risk of developing dementia, respectively. While coffee intake showed a protective effect against cognitive decline with 6.25 fold lower risk with increased coffee intake.Keywords: copper, cholesterol, dementia, Alzheimer's disease, lipid profile, coffee
Procedia PDF Downloads 4814249 Food Intake Patterns in Omani University Students
Authors: Nasiruddin Khan, Saud Iqbal
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Arabian Gulf region has undergone enormous development due to oil boom resulting in overwhelming changes in the lifestyle of the population over the past few decades. This study focused on food consumption patterns of Omani university students. Information, on anthropometric measurements, dietary intakes (measured by a food frequency questionnaire) of students was recorded. Anthropometric data revealed 62.5% of the subjects to be of normal weight and approximately 25% being overweight. Female students appeared to be more weight conscious than males. Dietary intakes in terms of servings (Mean ± S.D) per day among normal weight (BMI 18.5 – 24.9) males vs. females were approximately; cereals (7.5 ± 5.9 vs. 4.9 ± 2.9 servings), meat and alternatives (1.9 ± 0.9 vs. 1.5 ± 0.9 servings), dairy foods (0.9 ± 0.8 vs. 1.1 ± 0.9 servings) per day, respectively. Overall 55.3% of both males (average 1.9 servings) as well as females (average 1.7 servings) had severely inadequate intakes of vegetables on a daily basis as per the food guide pyramid recommendations. Only the fruit group intakes were adequate in about 70% of the population. Adequate intakes of dairy and meat and alternatives group were found in only 22% and 32% of the subjects, respectively. These results indicate a significant influence of a modern lifestyle on dietary habits and food selection of the target population.Keywords: dietary pattern, food guide pyramid, lifestyle, Oman
Procedia PDF Downloads 3134248 Transportation Mode Choice Analysis for Accessibility of the Mehrabad International Airport by Statistical Models
Authors: Navid Mirzaei Varzeghani, Mahmoud Saffarzadeh, Ali Naderan, Amirhossein Taheri
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Countries are progressing, and the world's busiest airports see year-on-year increases in travel demand. Passenger acceptability of an airport depends on the airport's appeals, which may include one of these routes between the city and the airport, as well as the facilities to reach them. One of the critical roles of transportation planners is to predict future transportation demand so that an integrated, multi-purpose system can be provided and diverse modes of transportation (rail, air, and land) can be delivered to a destination like an airport. In this study, 356 questionnaires were filled out in person over six days. First, the attraction of business and non-business trips was studied using data and a linear regression model. Lower travel costs, a range of ages more significant than 55, and other factors are essential for business trips. Non-business travelers, on the other hand, have prioritized using personal vehicles to get to the airport and ensuring convenient access to the airport. Business travelers are also less price-sensitive than non-business travelers regarding airport travel. Furthermore, carrying additional luggage (for example, more than one suitcase per person) undoubtedly decreases the attractiveness of public transit. Afterward, based on the manner and purpose of the trip, the locations with the highest trip generation to the airport were identified. The most famous district in Tehran was District 2, with 23 visits, while the most popular mode of transportation was an online taxi, with 12 trips from that location. Then, significant variables in separation and behavior of travel methods to access the airport were investigated for all systems. In this scenario, the most crucial factor is the time it takes to get to the airport, followed by the method's user-friendliness as a component of passenger preference. It has also been demonstrated that enhancing public transportation trip times reduces private transportation's market share, including taxicabs. Based on the responses of personal and semi-public vehicles, the desire of passengers to approach the airport via public transportation systems was explored to enhance present techniques and develop new strategies for providing the most efficient modes of transportation. Using the binary model, it was clear that business travelers and people who had already driven to the airport were the least likely to change.Keywords: multimodal transportation, demand modeling, travel behavior, statistical models
Procedia PDF Downloads 1734247 Study of Dermatoglyphics Pattern in Patient with Hypertension
Authors: Ajeevan Gautam, Gulam Anwer Khan, Pratibha Pokhrel
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Introduction: Dermatoglyphics is the science which deals with the study of dermal ridge configuration on the digits, palms and soles. It is grooved by ridges and forms variety of configurations. The aim of the study was to identify dermal ridge patterns on fingertip of hypertensive patients and in normal population and to compare patterns among them. Methods: The subjects of the study were 130 hypertensives and 130 non-hypertensives cases of Kathmandu Valley aged between 40 to 80 years. Case history was recorded after consent finger prints were taken. Different parameters as whorl, loop, arch and composite patterns were studied and analysed. Result: It revealed, increased whorl pattern in hypertensive. It showed 65.69% whorl, 29.23% loop and 5.07% arch patterns in right hand of hypertensive people. In control, it was found to be 34.46% whorl, 58.15% loop and 5.38% arch patterns respectively. Similarly in left hand 63.69% whorl, 32% loop and 4.30% arch in hypertensive group. In control group it was 60.15% as loop, 35.69% as whorl and 15% as arch. Discussion: Based on findings of the result, it was concluded that the whorl, loop and arch patterns observed as 65.69%, 29.23% and 5.07% respectively in hypertensive cases in right hand. Similarly in left hand, it was found to be 4.30% as arch, 32% as loop and 63.69% as whorl patterns, but in normotensive subjects these patterns were recorded as 36.43%, 58.15%, 5.38% in right hand and 35.69%, 60.15%, 4.15% in left hand as whorl, loop and arch respectively.Keywords: arch, dermatoglyphics, hypertension, loop, whorl
Procedia PDF Downloads 2944246 The Influence of Concept-Based Teaching on High School Students’ Research Skills
Authors: Nazym Alykpashova
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This article is based on the results of the action research at Nazarbayev Intellectual School in Pavlodar, Kazakhstan. The participants of this research were high school students who study Global Perspectives and Project Work course. Intellectual schools are designed to become an experimental site that develops, monitors, studies, analyzes, approves, implements modern models of educational programs. Subjects in NIS aimed to develop skills that will be useful for students in their life. Students learn how to do projects, research credible information, solve different issues. Many subjects cover complex topics, and most teachers feel that they often have to deliver a lot of information within one hour. Many educators recognize Conceptual Teaching, as well as Conceptual Learning, has a lot of benefits for students in terms of developing their perception of the subject topics. This qualitative paper presents findings of two research questions which explored high school students’ perception of conceptual teaching and its impact on their academic performance. Individual semi-structured interviews and observations were conducted with Global Perspectives teachers and students. The results of this action research assist teachers reflect on their professional practice.Keywords: concept-based teaching, students’ research skills, teacher’s professional development, kazakhstan
Procedia PDF Downloads 1364245 Atomic Absorption Spectroscopic Analysis of Heavy Metals in Cancerous Breast Tissues among Women in Jos, Nigeria
Authors: Opeyemi Peter Idowu
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Breast cancer is prevalent in northern Nigerian women, most especially in Jos, Plateau State, owing to anthropogenic activities such as solid earth mineral mining as far back as 1904. In this study, atomic absorption spectrometry was used to determine the concentration of eight heavy metals (Cd, As, Cr, Cu, Fe, Pb, Ni, and Zn) in cancerous and non-cancerous breast tissues of Jos Nigerian Women. The levels of heavy metals ranged from 1.08 to 29.34 mg/kg, 0.29 to 10.76 mg/kg, 0.35 to 51.93 mg/kg, 5.15 to 62.93 mg/kg, 11.64 to 51.10 mg/kg, 0.42 to 83.16 mg/kg, 2.08 to 43.07 mg/kg and 1.67 to 71.53 mg/kg for Cd, As, Cr, Cu, Fe, Pb, Ni and Zn respectively. Using MATLAB R2016a, significant differences (tᵥ = 0.0041 - 0.0317) existed between the levels of all the heavy metals in cancerous and non-cancerous breast tissues except Fe. At 0.01 level of significance, a positive significant correlation existed between Pb and Fe, Pb and Cu, Pb and Fe, Ni and Fe, Cr and Pb, as well as Ni and Cr (r = 0.583 – 0.998) in cancerous breast tissues. Using ANOVA, significant differences also occurred in the levels of these heavy metals in cancerous breast tissues (p = 1.910510×10⁻²⁶). The relatively high levels of the cancer-induced heavy metals (Cd, As, Cr, and Pb) compared with control indicated contamination or exposure to heavy metals, which could be the major cause of cancer in these female subjects. This was evidence of contamination as a result of exposure by ingestion, inhalation, or other means to one anthropogenic activity of the other. Therapeutic measures such as gastric lavage, ascorbic acid consumption, and divalent cation treatment are all effective ways to manage heavy metal toxicity in the subjects to lower the risk of breast cancer.Keywords: breast cancer, heavy metals, spectroscopy, bio-accumulation
Procedia PDF Downloads 264244 Graphic Animation: Innovative Language Learning for Autistic Children
Authors: Norfishah Mat Rabi, Rosma Osman, Norziana Mat Rabi
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It is difficult for autistic children to mix with and be around with other people. Language difficulties are a problem that affects their social life. A lack of knowledge and ability in language are factors that greatly influence their behavior, and their ability to communicate and interact. Autistic children need to be assisted to improve their language abilities through the use of suitable learning resources. This study is conducted to identify weather graphic animation resources can help autistic children learn and use transitive verbs more effectively. The study was conducted in a rural secondary school in Penang, Malaysia. The research subject comprised of three autistic students ranging in age from 14 years to 16 years. The 14-year-old student is placed in A Class and two 16-year-old students placed in B Class. The class placement of the subjects is based on the diagnostic test results conducted by the teacher and not based on age. Data collection is done through observation and interviews for the duration of five weeks; with the researcher allocating 30 minutes for every learning activity carried out. The research finding shows that the subjects learn transitive verbs better using graphic animation compared to static pictures. It is hoped that this study will give a new perspective towards the learning processes of autistic children.Keywords: graphic animation, autistic children, language learning, teaching
Procedia PDF Downloads 2764243 The Effects of Physiological Stress on Global and Regional Repolarisation in the Human Heart in Vivo
Authors: May Khei Hu, Kevin Leong, Fu Siong Ng, Nicholas Peter
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Introduction: Sympathetic stimulation has been recognised as a potent stimulus of arrhythmogenesis in various cardiac pathologies, possibly by augmenting dispersion of repolarisation. The effects of sympathetic stimulation in healthy subjects however remain unclear. It is, therefore, crucial to first establish the effects of physiological stress on dispersion of repolarisation in healthy subjects before understanding these effects in pathological cardiac conditions. We hypothesised that activation-recovery interval (ARI; which is a surrogate of action potential duration) and dispersion of repolarisation decrease on sympathetic stimulation. Methods: Eight patients aged 18-55 years with structurally normal hearts underwent head-up tilt test (HUTT) and exercise tolerance test (ETT) while wearing the electrocardiographic imaging (ECGi) vest. Patients later underwent CT scan and the epicardial potentials are reconstructed using the ECGi software. Activation and recovery times were determined from the acquired electrograms. ARI was calculated and later corrected using Bazett’s formula. Global and regional dispersion of repolarisation were determined from standard deviation of the corrected ARI (ARIc). One-way analysis of variance (ANOVA) and Wilcoxon test were used to evaluate statistical significance. Results: Global ARIc increased significantly [p<0.01] when patients were tilted upwards but decreased significantly after five minutes [p<0.01]. A subsequent post- hoc analysis revealed that the decrease in R-R was more substantial compared to the change in ARI, resulting in the observed increase in ARIc. Global ARIc decreased on peak exercise [p<0.01] but increased on recovery [p<0.01]. Global dispersion increased significantly on peak exercise [p<0.05] although there were no significant changes in regional dispersion. There were no significant changes in both global and regional dispersion during tilt. Conclusion: ARIc decreases upon sympathetic stimulation in healthy subjects. Global dispersion of repolarisation increases upon exercise although there were no changes in global or regional dispersion during orthostatic stress.Keywords: dispersion of repolarisation, sympathetic stimulation, Head-up tilt test (HUTT), Exercise tolerance test (ETT), Electrocardiographic imaging (ECGi)
Procedia PDF Downloads 1974242 Collaborative Technology Implementation Success and Knowledge Capacity: Case of Tunisian Banks with Mixed Capital
Authors: Amira Khelil, Habib Affes
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Organization resource planning implementation success is important. Today`s competitors in business, in enterprise resource planning and in managing are becoming one of the main tools of achieving competitiveness in business. Resource technologies are considered as an infrastructure to create and maintain business to improve front and back-office efficiency and effectiveness. This study is significant to bring new ideas in determining the key antecedents which are technological resource planning implementation based on knowledge capacity perspectives and help to understand the key success factor in the Tunisian banks. Based on a survey of 150 front office Tunisian agents working in Tunisian banks with mixed capital, using Groupware system, only 51 respondents had given feedback to this survey. By using Warp PLS 3.0, through several tests the relationship between knowledge capability and Groupware implementation success having beta coefficient 0.37 and P-Value <0.01. This result highlights that knowledge capability of bank agent can influence the success of the Groupware implementation.Keywords: groupware implementation, knowledge capacity, partial least squares method, Tunisian banks
Procedia PDF Downloads 4894241 Using Business Simulations and Game-Based Learning for Enterprise Resource Planning Implementation Training
Authors: Carin Chuang, Kuan-Chou Chen
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An Enterprise Resource Planning (ERP) system is an integrated information system that supports the seamless integration of all the business processes of a company. Implementing an ERP system can increase efficiencies and decrease the costs while helping improve productivity. Many organizations including large, medium and small-sized companies have already adopted an ERP system for decades. Although ERP system can bring competitive advantages to organizations, the lack of proper training approach in ERP implementation is still a major concern. Organizations understand the importance of ERP training to adequately prepare managers and users. The low return on investment, however, for the ERP training makes the training difficult for knowledgeable workers to transfer what is learned in training to the jobs at workplace. Inadequate and inefficient ERP training limits the value realization and success of an ERP system. That is the need to call for a profound change and innovation for ERP training in both workplace at industry and the Information Systems (IS) education in academia. The innovated ERP training approach can improve the users’ knowledge in business processes and hands-on skills in mastering ERP system. It also can be instructed as educational material for IS students in universities. The purpose of the study is to examine the use of ERP simulation games via the ERPsim system to train the IS students in learning ERP implementation. The ERPsim is the business simulation game developed by ERPsim Lab at HEC Montréal, and the game is a real-life SAP (Systems Applications and Products) ERP system. The training uses the ERPsim system as the tool for the Internet-based simulation games and is designed as online student competitions during the class. The competitions involve student teams with the facilitation of instructor and put the students’ business skills to the test via intensive simulation games on a real-world SAP ERP system. The teams run the full business cycle of a manufacturing company while interacting with suppliers, vendors, and customers through sending and receiving orders, delivering products and completing the entire cash-to-cash cycle. To learn a range of business skills, student needs to adopt individual business role and make business decisions around the products and business processes. Based on the training experiences learned from rounds of business simulations, the findings show that learners have reduced risk in making mistakes that help learners build self-confidence in problem-solving. In addition, the learners’ reflections from their mistakes can speculate the root causes of the problems and further improve the efficiency of the training. ERP instructors teaching with the innovative approach report significant improvements in student evaluation, learner motivation, attendance, engagement as well as increased learner technology competency. The findings of the study can provide ERP instructors with guidelines to create an effective learning environment and can be transferred to a variety of other educational fields in which trainers are migrating towards a more active learning approach.Keywords: business simulations, ERP implementation training, ERPsim, game-based learning, instructional strategy, training innovation
Procedia PDF Downloads 1394240 Influence of Machine Resistance Training on Selected Strength Variables among Two Categories of Body Composition
Authors: Hassan Almoslim
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Background: The machine resistance training is an exercise that uses the equipment as loads to strengthen and condition the musculoskeletal system and improving muscle tone. The machine resistance training is easy to use, allow the individual to train with heavier weights without assistance, useful for beginners and elderly populations and specific muscle groups. Purpose: The purpose of this study was to examine the impact of nine weeks of machine resistance training on maximum strength among lean and normal weight male college students. Method: Thirty-six male college students aged between 19 and 21 years from King Fahd University of petroleum & minerals participated in the study. The subjects were divided into two an equal groups called Lean Group (LG, n = 18) and Normal Weight Group (NWG, n = 18). The subjects whose body mass index (BMI) is less than 18.5 kg / m2 is considered lean and who is between 18.5 to 24.9 kg / m2 is normal weight. Both groups performed machine resistance training nine weeks, twice per week for 40 min per training session. The strength measurements, chest press, leg press and abdomen exercises were performed before and after the training period. 1RM test was used to determine the maximum strength of all subjects. The training program consisted of several resistance machines such as leg press, abdomen, chest press, pulldown, seated row, calf raises, leg extension, leg curls and back extension. The data were analyzed using independent t-test (to compare mean differences) and paired t-test. The level of significance was set at 0.05. Results: No change was (P ˃ 0.05) observed in all body composition variables between groups after training. In chest press, the NWG recorded a significantly greater mean different value than the LG (19.33 ± 7.78 vs. 13.88 ± 5.77 kg, respectively, P ˂ 0.023). In leg press and abdomen exercises, both groups revealed similar mean different values (P ˃ 0.05). When the post-test was compared with the pre-test, the NWG showed significant increases in the chest press by 47% (from 41.16 ± 12.41 to 60.49 ± 11.58 kg, P ˂ 001), abdomen by 34% (from 45.46 ± 6.97 to 61.06 ± 6.45 kg, P ˂ 0.001) and leg press by 23.6% (from 85.27 ± 15.94 to 105.48 ± 21.59 kg, P ˂ 0.001). The LG also illustrated significant increases by 42.6% in the chest press (from 32.58 ± 7.36 to 46.47 ± 8.93 kg, P ˂ 0.001), the abdomen by 28.5% (from 38.50 ± 7.84 to 49.50 ± 7.88 kg, P ˂ 0.001) and the leg press by 30.8% (from 70.2 ± 20.57 to 92.01 ± 22.83 kg, P ˂ 0.001). Conclusion: It was concluded that the lean and the normal weight male college students can benefit from the machine resistance-training program remarkably.Keywords: body composition, lean, machine resistance training, normal weight
Procedia PDF Downloads 3564239 Critical Accounting Estimates and Transparency in Financial Reporting: An Observation Financial Reporting under US GAAP
Authors: Ahmed Shaik
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Estimates are very critical in accounting and Financial Reporting cannot be complete without these estimates. There is a long list of accounting estimates that are required to be made to compute Net Income and to determine the value of assets and liabilities. To name a few, valuation of inventory, depreciation, valuation of goodwill, provision for bad debts and estimated warranties, etc. require the use of different valuation models and forecasts. Different business entities under the same industry may use different approaches to measure the value of financial items being reported in Income Statement and Balance Sheet. The disclosure notes do not provide enough details of the approach used by a business entity to arrive at the value of a financial item. Lack of details in the disclosure notes makes it difficult to compare the financial performance of one business entity with the other in the same industry. This paper is an attempt to identify the lack of enough information about accounting estimates in disclosure notes, the impact of the absence of details of accounting estimates on the comparability of financial data and financial analysis. An attempt is made to suggest the detailed disclosure while taking care of the cost and benefit of making such disclosure.Keywords: accounting estimates, disclosure notes, financial reporting, transparency
Procedia PDF Downloads 2004238 Reciprocity and Empathy in Motivating Altruism among Sixth Grade Students
Authors: Rylle Evan Gabriel Zamora, Micah Dennise Malia, Abygail Deniese Villabona
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The primary motivators of altruism are usually viewed as mutually exclusive. In this study, we wanted to know if the two primary motivators, reciprocity and empathy, can work together in motivating altruism. Therefore, we wanted to find out if there is a significant interaction of effects between reciprocity and empathy. To show how this may occur, we devised the combined altruism model, which is based on Batson’s empathy altruism hypothesis. A sample of 120, 6th-grade students were randomly selected and then randomly assigned to four treatment groups. A 2x2 between subjects’ design was used, which had empathy and reciprocity as independent variables, and altruism as the dependent variable. The study made use of materials that were effort based, where subjects were required to complete a task or a puzzle to help a person in a given scenario, two videos, one to prime empathy were also used. This along with Witt & Boleman’s adapted Self-Reported Altruism Scale was used to determine an individual’s altruism. It was found that both variables were significant in motivating altruism, with empathy being the greater of the two. However, there was no significant interaction of effects between the two variables. To explain why this occurred, we turned to the combined altruism model, where it was found that when empathically primed, we tend to not think of ourselves when helping others. Future studies could focus on other variables, especially age which is said to be one of the greatest factors that influenced the results of the experiment.Keywords: reciprocity, empathy, altruism, experimental psychology, social psychology
Procedia PDF Downloads 2494237 Effect of Large English Studies Classes on Linguistic Achievement and Classroom Discourse at Junior Secondary Level in Yobe State
Authors: Clifford Irikefe Gbeyonron
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Applied linguists concur that there is low-level achievement in English language use among Nigerian secondary school students. One of the factors that exacerbate this is classroom feature of which large class size is obvious. This study investigated the impact of large classes on learning English as a second language (ESL) at junior secondary school (JSS) in Yobe State. To achieve this, Solomon four-group experimental design was used. 382 subjects were divided into four groups and taught ESL for thirteen weeks. 356 subjects wrote the post-test. Data from the systematic observation and post-test were analyzed via chi square and ANOVA. Results indicated that learners in large classes (LLC) attain lower linguistic progress than learners in small classes (LSC). Furthermore, LSC have more chances to access teacher evaluation and participate actively in classroom discourse than LLC. In consequence, large classes have adverse effects on learning ESL in Yobe State. This is inimical to English language education given that each learner of ESL has their individual peculiarity within each class. It is recommended that strategies that prioritize individualization, grouping, use of language teaching aides, and theorization of innovative models in respect of large classes be considered.Keywords: large classes, achievement, classroom discourse
Procedia PDF Downloads 4094236 A Comprehensive Framework to Ensure Data Security in Cloud Computing: Analysis, Solutions, and Approaches
Authors: Loh Fu Quan, Fong Zi Heng, Burra Venkata Durga Kumar
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Cloud computing has completely transformed the way many businesses operate. Traditionally, confidential data of a business is stored in computers located within the premise of the business. Therefore, a lot of business capital is put towards maintaining computing resources and hiring IT teams to manage them. The advent of cloud computing changes everything. Instead of purchasing and managing their infrastructure, many businesses have started to shift towards working with the cloud with the help of a cloud service provider (CSP), leading to cost savings. However, it also introduces security risks. This research paper focuses on the security risks that arise during data migration and user authentication in cloud computing. To overcome this problem, this paper provides a comprehensive framework that includes Transport Layer Security (TLS), user authentication, security tokens and multi-level data encryption. This framework aims to prevent authorized access to cloud resources and data leakage, ensuring the confidentiality of sensitive information. This framework can be used by cloud service providers to strengthen the security of their cloud and instil confidence in their users.Keywords: Cloud computing, Cloud security, Cloud security issues, Cloud security framework
Procedia PDF Downloads 1214235 Integration of EEG and Motion Tracking Sensors for Objective Measure of Attention-Deficit Hyperactivity Disorder in Pre-Schoolers
Authors: Neha Bhattacharyya, Soumendra Singh, Amrita Banerjee, Ria Ghosh, Oindrila Sinha, Nairit Das, Rajkumar Gayen, Somya Subhra Pal, Sahely Ganguly, Tanmoy Dasgupta, Tanusree Dasgupta, Pulak Mondal, Aniruddha Adhikari, Sharmila Sarkar, Debasish Bhattacharyya, Asim Kumar Mallick, Om Prakash Singh, Samir Kumar Pal
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Background: We aim to develop an integrated device comprised of single-probe EEG and CCD-based motion sensors for a more objective measure of Attention-deficit Hyperactivity Disorder (ADHD). While the integrated device (MAHD) relies on the EEG signal (spectral density of beta wave) for the assessment of attention during a given structured task (painting three segments of a circle using three different colors, namely red, green and blue), the CCD sensor depicts movement pattern of the subjects engaged in a continuous performance task (CPT). A statistical analysis of the attention and movement patterns was performed, and the accuracy of the completed tasks was analysed using indigenously developed software. The device with the embedded software, called MAHD, is intended to improve certainty with criterion E (i.e. whether symptoms are better explained by another condition). Methods: We have used the EEG signal from a single-channel dry sensor placed on the frontal lobe of the head of the subjects (3-5 years old pre-schoolers). During the painting of three segments of a circle using three distinct colors (red, green, and blue), absolute power for delta and beta EEG waves from the subjects are found to be correlated with relaxation and attention/cognitive load conditions. While the relaxation condition of the subject hints at hyperactivity, a more direct CCD-based motion sensor is used to track the physical movement of the subject engaged in a continuous performance task (CPT) i.e., separation of the various colored balls from one table to another. We have used our indigenously developed software for the statistical analysis to derive a scale for the objective assessment of ADHD. We have also compared our scale with clinical ADHD evaluation. Results: In a limited clinical trial with preliminary statistical analysis, we have found a significant correlation between the objective assessment of the ADHD subjects with that of the clinician’s conventional evaluation. Conclusion: MAHD, the integrated device, is supposed to be an auxiliary tool to improve the accuracy of ADHD diagnosis by supporting greater criterion E certainty.Keywords: ADHD, CPT, EEG signal, motion sensor, psychometric test
Procedia PDF Downloads 994234 ADAM10 as a Potential Blood Biomarker of Cognitive Frailty
Authors: Izabela P. Vatanabe, Rafaela Peron, Patricia Manzine, Marcia R. Cominetti
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Introduction: Considering the increase in life expectancy of world population, there is an emerging concern in health services to allocate better care and care to elderly, through promotion, prevention and treatment of health. It has been observed that frailty syndrome is prevalent in elderly people worldwide and this complex and heterogeneous clinical syndrome consist of the presence of physical frailty associated with cognitive dysfunction, though in absence of dementia. This can be characterized by exhaustion, unintentional weight loss, decreased walking speed, weakness and low level of physical activity, in addition, each of these symptoms may be a predictor of adverse outcomes such as hospitalization, falls, functional decline, institutionalization, and death. Cognitive frailty is a recent concept in literature, which is defined as the presence of physical frailty associated with mild cognitive impairment (MCI) however in absence of dementia. This new concept has been considered as a subtype of frailty, which along with aging process and its interaction with physical frailty, accelerates functional declines and can result in poor quality of life of the elderly. MCI represents a risk factor for Alzheimer's disease (AD) in view of high conversion rate for this disease. Comorbidities and physical frailty are frequently found in AD patients and are closely related to heterogeneity and clinical manifestations of the disease. The decreased platelets ADAM10 levels in AD patients, compared to cognitively healthy subjects, matched by sex, age and education. Objective: Based on these previous results, this study aims to evaluate whether ADAM10 platelet levels of could act as a biomarker of cognitive frailty. Methods: The study was approved by Ethics Committee of Federal University of São Carlos (UFSCar) and conducted in the municipality of São Carlos, headquarters of Federal University of São Carlos (UFSCar). Biological samples of subjects were collected, analyzed and then stored in a biorepository. ADAM10 platelet levels were analyzed by western blotting technique in subjects with MCI and compared to subjects without cognitive impairment, both with and without presence of frailty. Statistical tests of association, regression and diagnostic accuracy were performed. Results: The results have shown that ADAM10/β-actin ratio is decreased in elderly individuals with cognitive frailty compared to non-frail and cognitively healthy controls. Previous studies performed by this research group, already mentioned above, demonstrated that this reduction is still higher in AD patients. Therefore, the ADAM10/β-actin ratio appears to be a potential biomarker for cognitive frailty. The results bring important contributions to an accurate diagnosis of cognitive frailty from the perspective of ADAM10 as a biomarker for this condition, however, more experiments are being conducted, using a high number of subjects, and will help to understand the role of ADAM10 as biomarker of cognitive frailty and contribute to the implementation of tools that work in the diagnosis of cognitive frailty. Such tools can be used in public policies for the diagnosis of cognitive frailty in the elderly, resulting in a more adequate planning for health teams and better quality of life for the elderly.Keywords: ADAM10, biomarkers, cognitive frailty, elderly
Procedia PDF Downloads 2364233 Navigating Creditors' Interests in the Context of Business Rescue
Authors: Hermanus J. Moolman
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The COVID-19 pandemic had a severe impact on the society and companies in South Africa. This raises questions about the position of creditors of companies facing financial distress and the actions that directors should take to cater to the interests of creditors. The extent to which directors owe their duties and consideration to creditors has been the subject of debate. The directors of a solvent company owe their duties to the company in favour of its shareholders. When the company becomes insolvent, creditors are the beneficiaries of the directors’ duties. However, the intermittent phase between solvency and insolvency, otherwise referred to as the realm of insolvency, is not accounted for. The purpose of this paper is to determine whether South African company law appropriately addresses the duties that directors owe to creditors and the extent of consideration given to creditors’ interests when the company is in the realm of insolvency and has started business rescue proceedings. A comparative study on South Africa, the United States of America, the United Kingdom and international instruments was employed to achieve the purpose statement. In the United States of America and the United Kingdom, the focus shifts from shareholders to the best interests of creditors when business recue proceedings commence. Such an approach is not aligned with the purpose of the Companies Act of 2008 that calls for a balance of interests of all persons affected by a company’s financial distress and will not be suitable for the South African context. Business rescue in South Africa is relatively new when compared to the practices of the United States of America and the United Kingdom, and the entrepreneurial landscape in South Africa is still evolving. The interests of creditors are not the only interests at risk when a company is financially distressed. It is recommended that an enlightened creditor value approach is adopted for South Africa, where the interests of creditors, albeit paramount, are balanced with those of other stakeholders. This approach optimises a gradual shift in the duties of directors from shareholders to creditors, without disregarding the interests of shareholders.Keywords: business rescue, shareholders, creditors, financial distress, balance of interests, alternative remedies, company law
Procedia PDF Downloads 444232 Multichannel Surface Electromyography Trajectories for Hand Movement Recognition Using Intrasubject and Intersubject Evaluations
Authors: Christina Adly, Meena Abdelmeseeh, Tamer Basha
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This paper proposes a system for hand movement recognition using multichannel surface EMG(sEMG) signals obtained from 40 subjects using 40 different exercises, which are available on the Ninapro(Non-Invasive Adaptive Prosthetics) database. First, we applied processing methods to the raw sEMG signals to convert them to their amplitudes. Second, we used deep learning methods to solve our problem by passing the preprocessed signals to Fully connected neural networks(FCNN) and recurrent neural networks(RNN) with Long Short Term Memory(LSTM). Using intrasubject evaluation, The accuracy using the FCNN is 72%, with a processing time for training around 76 minutes, and for RNN's accuracy is 79.9%, with 8 minutes and 22 seconds processing time. Third, we applied some postprocessing methods to improve the accuracy, like majority voting(MV) and Movement Error Rate(MER). The accuracy after applying MV is 75% and 86% for FCNN and RNN, respectively. The MER value has an inverse relationship with the prediction delay while varying the window length for measuring the MV. The different part uses the RNN with the intersubject evaluation. The experimental results showed that to get a good accuracy for testing with reasonable processing time, we should use around 20 subjects.Keywords: hand movement recognition, recurrent neural network, movement error rate, intrasubject evaluation, intersubject evaluation
Procedia PDF Downloads 1424231 Impact Evaluation of Intellectual Capital on Business Performance Using Composite Ratios: Longitudinal Analysis in Latvia, Estonia and Lithuania
Authors: Nellija Titova
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Latvia, Lithuania, and Estonia, as Baltic Countries, have gone throughout transformational changes since 90s leading to the high level of economic development. As countries departing Soviet Union with industrialization policy moved to service economies, the issues of intangibles, human capital, structural capital, and innovation capital have gained impetus. Following the growing demand of practitioners and later academia, intellectual capital as a discipline, which appeared in 90s, became fundamental nowadays. Aim of the paper is to analyze the Baltic companies entering stock markets at Nasdaq Baltic from the perspective of Intellectual Capital. Methodology of the research is based on a longitudinal analysis of the companies using composite ratios of Intellectual Capital and Business performance in the period 2012-2019. Data for 2020 as COVID year) were excluded from the analysis. Findings allow concluding there is a pattern of influence and companies clearly experience the systemic impact of IC on business performance, identifying also time effect investing in intangibles.Keywords: intellectual capital, impact analysis, longitudinal effect, composite ratios
Procedia PDF Downloads 1034230 Business Model Innovation and Firm Performance: Exploring Moderation Effects
Authors: Mohammad-Ali Latifi, Harry Bouwman
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Changes in the business environment accelerated dramatically over the last decades as a result of changes in technology, regulation, market, and competitors’ behavior. Firms need to change the way they do business in order to survive or maintain their growth. Innovating business model (BM) can create competitive advantages and enhance firm performance. However, many companies fail to achieve expected outcomes in practice, mostly due to irreversible fundamental changes in key components of the company’s BM. This leads to more ambiguity, uncertainty, and risks associated with business performance. However, the relationship among BM Innovation, moderating factors, and the firm’s overall performance is by and large ignored in the current literature. In this study, we identified twenty moderating factors from our comprehensive literature review. We categorized these factors based on two criteria regarding the extent to which: the moderating factors can be controlled and managed by firms, and they are generic or specific changes to the firms. This leads to four moderation groups. The first group is BM implementation, which includes management support, employees’ commitment, employees’ skills, communication, detailed plan. The second group is called BM practices, which consists of BM tooling, BM experimentation, the scope of change, speed of change, degree of novelty. The third group is Firm characteristics, including firm size, age, and ownership. The last group is called Industry characteristics, which considers the industry sector, competitive intensity, industry life cycle, environmental dynamism, high-tech vs. low-tech industry. Through collecting data from 508 European small and medium-sized enterprises (SMEs) and using the structural equation modeling technique, the developed moderation model was examined. Results revealed that all factors highlighted through these four groups moderate the relation between BMI and firm performance significantly. Particularly, factors related to BM-Implementation and BM-Practices are more manageable and would potentially improve firm overall performance. We believe that this result is more important for researchers and practitioners since the possibility of working on factors in Firm characteristics and Industry characteristics groups are limited, and the firm can hardly control and manage them to improve the performance of BMI efforts.Keywords: business model innovation, firm performance, implementation, moderation
Procedia PDF Downloads 1204229 Quality Service Standard of Food and Beverage Service Staff in Hotel
Authors: Thanasit Suksutdhi
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This survey research aims to study the standard of service quality of food and beverage service staffs in hotel business by studying the service standard of three sample hotels, Siam Kempinski Hotel Bangkok, Four Seasons Resort Chiang Mai, and Banyan Tree Phuket. In order to find the international service standard of food and beverage service, triangular research, i.e. quantitative, qualitative, and survey were employed. In this research, questionnaires and in-depth interview were used for getting the information on the sequences and method of services. There were three parts of modified questionnaires to measure service quality and guest’s satisfaction including service facilities, attentiveness, responsibility, reliability, and circumspection. This study used sample random sampling to derive subjects with the return rate of the questionnaires was 70% or 280. Data were analyzed by SPSS to find arithmetic mean, SD, percentage, and comparison by t-test and One-way ANOVA. The results revealed that the service quality of the three hotels were in the international level which could create high satisfaction to the international customers. Recommendations for research implementations were to maintain the area of good service quality, and to improve some dimensions of service quality such as reliability. Training in service standard, product knowledge, and new technology for employees should be provided. Furthermore, in order to develop the service quality of the industry, training collaboration between hotel organization and educational institutions in food and beverage service should be considered.Keywords: service standard, food and beverage department, sequence of service, service method
Procedia PDF Downloads 3524228 Geriatric Nutrition: An Important Marker for Oral Health Related Quality of Life of Complete Denture Patients
Authors: Rajlakshmi Banerjee, Sujoy Banerjee
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The prevalence of malnutrition, as the most common cause of morbidity and mortality increases with old age, especially in developing countries like India, because of many factors out of which dentate status is one. It affects diet, nutritional status and general health due to reduced chewing ability and poor food choices. Aim and Objective: This study aimed to evaluate the effect of nutritional status, dietary intake on the Oral Health-related Quality of life (OHRQoL) of elderly edentulous complete denture wearing patients and to know whether they are at a higher risk of malnutrition. The objective was to assess the need to include dietary and nutritional counselling during Prosthodontic rehabilitation of elderly edentulous patients. Materials and method: A cross-sectional study was conducted among 200 elderly denture wearing patients above 60 yrs of age from Nagpur, Maharashtra. The majority of study subjects (60%) were between the age group 60 and 75 years. Mini-Nutritional Assessment (MNA) Questionnaire was used to assess nutritional status and General Oral Health Assessment Index (GOHAI) questionnaire was used to determine the Oral health related Quality of life of these patients.Descriptive statistics was used to analyze data using SPSS version 21. Results: Among the assessed subjects, nearly 80% of them had total scores of GOHAI between 12 and 57 which require ‘needed dental care.’ As per MNA, 10.5% had adequate nutrition, 70 % were at risk of malnutrition, and remaining 19.5 % of subjects were malnourished. There was a significant correlation between GOHAI and MNA scores. A strong association was found between mean GOHAI and MNA scores and thereby nutritional status and OHRQOL.Conclusion: The use of conventional dentures increases the risk of malnutrition in the elderly due to inability to eat and chew food properly and therefore severely affecting the quality of life. Dietary analysis and counselling should be strictly incorporated into geriatric treatment planning during Prosthetic rehabilitation.Keywords: general oral health assessment index, General Oral Health Assessment Index (GOHAI), nutritional assessment, mini-nutritional assessment, Mini-Nutritional Assessment (MNA), quality of life
Procedia PDF Downloads 2604227 Accountant Strategists Challenge the Dominant Business Model: A Strategy-as-Practice Perspective
Authors: Lindie Grebe
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This paper reports on a study that explored the strategizing practices of professional accountants in the mining industry, based on Jarratt and Stiles’ dominant strategizing practice models framework. Drawing on a strategy-as-practice perspective, the paper recognises qualified professional accountants in strategic management such as Chief Executive Officers, as strategy practitioners that perform their strategizing practices and praxis within a specific context. The main findings of this paper were produced through semi-structured individual interviews with accountants that perform strategy on a business level in the South African mining industry. Qualitative data were analysed through conversation analysis over two coding-cycles. Findings describe accountant strategists as practitioners who challenge the dominant business model when a disconnect seems to exist between international corporate level strategy and business level strategy in the South African mining industry. Accountant strategy practitioners described their dominant strategizing practice model as incremental change during strategic planning and as a lived experience during strategy implementation. Findings portrayed these strategists as taking initiative as strategy leaders in a dynamic and volatile environment to combine their accounting background with strategic management and challenge the dominant business model. Understanding how accountant strategists perform strategizing offers insight into the social practice of strategic management. This understanding contributes to the body of knowledge on strategizing in the South African mining industry. In addition, knowledge on the transformation of accountants as strategists could provide valuable practice relevant insights for accounting educators and the accounting profession alike.Keywords: accountant strategists, dominant strategizing practice models framework, mining industry, strategy-as-practice
Procedia PDF Downloads 1754226 Strategic Business Solutions for an Ageing SME
Authors: N. G. Teik Hiang, Fathyah Hashim
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This is a case of how strategic management techniques can be used to help resolving problems faced by an ageing Small and Medium Enterprise (SME). Strategic way of resolving problems had been proven to be possible in this case despite general thought that strategic management is useful mostly for large corporations. Small and Medium Enterprises (SMEs) can also use strategic management in managing their business and determining their future cause of action and strategies in order to survive in this ever competent world. Strategic orientation is the key to survival and development of small and medium enterprises. In order to adapt to the fierce market competition, ageing SMEs should improve competitiveness and operational efficiency. They must therefore establish a sense of strategic management to improve the strategic management skills, combined with its own unique characteristics, and work out practical strategies to develop core competitiveness of enterprises in the fierce market competition in order to be sustainable. In this case, internal strengths and weaknesses of an SME had been identified. Strategic internal factors and external factors had been classified and further utilized to formulate potential strategies to encounter various problems faced by the SME. These strategies had been further match to take advantages of the opportunities and to overcome the weaknesses and minimize the threats it is facing. Tan, a consultant who was given the opportunity to formulate a plan for the business started with the environmental scanning (internal and external environmental analysis), assessing strengths and weaknesses for the company, strategies generation, analysis and evaluation. He had numerous discussions with the owner of the business and the senior management in order to match the key internal and external factors to formulate alternative strategies for solving the problems that the company facing. Some of the recommendations or solutions are generated from the inspiration of the owner of the business who is a very enterprising and experience businessman.Keywords: strategic orientation, strategic management, SME, core competitiveness, sustainable
Procedia PDF Downloads 4194225 Business Process Management and Organizational Culture in Big Companies: Cross-Country Analysis
Authors: Dalia Suša Vugec
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Business process management (BPM) is widely used approach focused on designing, mapping, changing, managing and analyzing business processes of an organization, which eventually leads to better performance and derives many other benefits. Since every organization strives to improve its performance in order to be sustainable and to remain competitive on the market in long-term period, numerous organizations are nowadays adopting and implementing BPM. However, not all organizations are equally successful in that. One of the ways of measuring BPM success is by measuring its maturity by calculating Process Performance Index (PPI) using ten BPM success factors. Still, although BPM is a holistic concept, organizational culture is not taken into consideration in calculating PPI. Hence, aim of this paper is twofold; first, it aims to explore and analyze the current state of BPM success factors within the big organizations from Slovenia, Croatia, and Austria and second, it aims to analyze the structure of organizational culture within the observed companies, focusing on the link with BPM success factors as well. The presented study is based on the results of the questionnaire conducted as the part of the PROSPER project (IP-2014-09-3729) and financed by Croatian Science Foundation. The results of the questionnaire reveal differences in the achieved levels of BPM success factors and therefore BPM maturity in total between the three observed countries. Moreover, the structure of organizational culture across three countries also differs. This paper discusses the revealed differences between countries as well as the link between organizational culture and BPM success factors.Keywords: business process management, BPM maturity, BPM success factors, organizational culture, process performance index
Procedia PDF Downloads 1194224 New Approach in Sports Management of Great Sports Events
Authors: Taieb Kherafa Noureddine
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The paper presents a new approach regarding the management in sports that is based on the principles of reengineering. Applying that modern and pure management system, called reengineering, in sports activity, we hope to get better and better results, in order to increase both the health state and the performances of trained athletes. The paper also presents the similarities between BPR (Business Process Reengineering) and sports managements, as well as the proposed solution for a proper implementation of such model of management. The five components of the basic BPR model are presented, together with their features for sports management.Keywords: business process reengineering, great sports events, sports management, training activities
Procedia PDF Downloads 492