Search results for: learning management
7363 Readiness Analysis of Indonesian Accountants
Authors: Lisa Listiana
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ASEAN leader agreed to accelerate ASEAN Economic Community (AEC) implementation by 2015. The AEC Blueprint has set up obligations for its members to follow which include the establishment of (a) free trade in goods, according to ASEAN Free Trade Area: AFTA, (b) free trade in services, according to ASEAN Framework Agreement on Services: AFAS, (c) free trade in investment, according to ASEAN Comprehensive Investment Agreement: ACIA, (d) free capital flow, and (e) free flow of skilled labors. Consequently, these obligations bring both challenges and opportunities for its members. As accountant is included in the coverage of 8 skilled labors, the readiness of accounting profession to embrace AEC 2015 is pivotal. If Indonesian accountants do not accelerate their learning effort, the knowledge gap between Indonesian accountants and their international colleagues will only be worsened. This paper aims to analyze the current progress of AEC preparation and its challenges and opportunities for Indonesian accountants, and also to propose recommendation as necessary.Keywords: AEC, ASEAN, readiness, Indonesian accountants
Procedia PDF Downloads 4377362 Augmented and Virtual Reality Experiences in Plant and Agriculture Science Education
Authors: Sandra Arango-Caro, Kristine Callis-Duehl
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The Education Research and Outreach Lab at the Donald Danforth Plant Science Center established the Plant and Agriculture Augmented and Virtual Reality Learning Laboratory (PAVRLL) to promote science education through professional development, school programs, internships, and outreach events. Professional development is offered to high school and college science and agriculture educators on the use and applications of zSpace and Oculus platforms. Educators learn to use, edit, or create lesson plans in the zSpace platform that are aligned with the Next Generation Science Standards. They also learn to use virtual reality experiences created by the PAVRLL available in Oculus (e.g. The Soybean Saga). Using a cost-free loan rotation system, educators can bring the AVR units to the classroom and offer AVR activities to their students. Each activity has user guides and activity protocols for both teachers and students. The PAVRLL also offers activities for 3D plant modeling. High school students work in teams of art-, science-, and technology-oriented students to design and create 3D models of plant species that are under research at the Danforth Center and present their projects at scientific events. Those 3D models are open access through the zSpace platform and are used by PAVRLL for professional development and the creation of VR activities. Both teachers and students acquire knowledge of plant and agriculture content and real-world problems, gain skills in AVR technology, 3D modeling, and science communication, and become more aware and interested in plant science. Students that participate in the PAVRLL activities complete pre- and post-surveys and reflection questions that evaluate interests in STEM and STEM careers, students’ perceptions of three design features of biology lab courses (collaboration, discovery/relevance, and iteration/productive failure), plant awareness, and engagement and learning in AVR environments. The PAVRLL was established in the fall of 2019, and since then, it has trained 15 educators, three of which will implement the AVR programs in the fall of 2021. Seven students have worked in the 3D plant modeling activity through a virtual internship. Due to the COVID-19 pandemic, the number of teachers trained, and classroom implementations have been very limited. It is expected that in the fall of 2021, students will come back to the schools in person, and by the spring of 2022, the PAVRLL activities will be fully implemented. This will allow the collection of enough data on student assessments that will provide insights on benefits and best practices for the use of AVR technologies in the classrooms. The PAVRLL uses cutting-edge educational technologies to promote science education and assess their benefits and will continue its expansion. Currently, the PAVRLL is applying for grants to create its own virtual labs where students can experience authentic research experiences using real Danforth research data based on programs the Education Lab already used in classrooms.Keywords: assessment, augmented reality, education, plant science, virtual reality
Procedia PDF Downloads 1727361 Grouping and the Use of Drums in the Teaching of Word Stress at the Middle Basic: A Pragmatic Approach
Authors: Onwumere O. J.
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The teaching of stress at any level of education could be a daunting task for the second language teacher because most times, they are bereft of the right approach to use in teaching it even at the fact is that, teaching it. But the fact is that teaching stress even at the middle basic could be interesting if the right approach is employed. To this end, the researcher was of the view that grouping could be a very good strategy to employ in order to sustain the interest of the learner and that the use at drums would be a good way to concretise the teaching of stress at this level. He was able to do this by discussing stress, grouping as a good technique, and the use of drums in teaching stress. To establish the fact that the use of drums would be very effective, four research questions contained in a questionnaire were structured. Three hundred (300) teachers of English in four tertiary institutions, three secondary schools and three primary schools in Nigeria were used. Based on the data analysis and findings, suggestions were given on how teachers and learners could use drums to make the teaching and learning of stress enjoyable for both teachers and learners at the middle basic of education.Keywords: concretise, grouping, right approach, second language
Procedia PDF Downloads 5457360 Using Electronic Books to Enhance the Museum Visitors' Experience
Authors: Elvin Karaaslan Klose
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Museums are important sites of informal, often semi-structured and self-paced learning. Challenged by digital alternatives and increased expectations from their visitors, museums have to adapt to the digital age by enriching their collection and educational content with additional options for interactivity. One such option lies in the concept of the electronic book, which can be used either on dedicated devices or downloaded by visitors before entering the exhibition area. These electronic books serve as an alternative or supplement to the classic audio guide and provide visitors with information about artifacts as well as background stories and factoids about the subjects of the exhibition. Bringing such interactive elements into the museum experience has been shown to increase information retention and enjoyment among young aged visitors and adults. This article aims to bring together both theoretical frameworks and practical examples of how interactive media in the form of electronic books can be used to enhance the experience of the museum visitor.Keywords: electronic books, interactive media, arts education, museum education
Procedia PDF Downloads 2137359 Forthcoming Big Data on Smart Buildings and Cities: An Experimental Study on Correlations among Urban Data
Authors: Yu-Mi Song, Sung-Ah Kim, Dongyoun Shin
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Cities are complex systems of diverse and inter-tangled activities. These activities and their complex interrelationships create diverse urban phenomena. And such urban phenomena have considerable influences on the lives of citizens. This research aimed to develop a method to reveal the causes and effects among diverse urban elements in order to enable better understanding of urban activities and, therefrom, to make better urban planning strategies. Specifically, this study was conducted to solve a data-recommendation problem found on a Korean public data homepage. First, a correlation analysis was conducted to find the correlations among random urban data. Then, based on the results of that correlation analysis, the weighted data network of each urban data was provided to people. It is expected that the weights of urban data thereby obtained will provide us with insights into cities and show us how diverse urban activities influence each other and induce feedback.Keywords: big data, machine learning, ontology model, urban data model
Procedia PDF Downloads 4187358 Semi-Supervised Outlier Detection Using a Generative and Adversary Framework
Authors: Jindong Gu, Matthias Schubert, Volker Tresp
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In many outlier detection tasks, only training data belonging to one class, i.e., the positive class, is available. The task is then to predict a new data point as belonging either to the positive class or to the negative class, in which case the data point is considered an outlier. For this task, we propose a novel corrupted Generative Adversarial Network (CorGAN). In the adversarial process of training CorGAN, the Generator generates outlier samples for the negative class, and the Discriminator is trained to distinguish the positive training data from the generated negative data. The proposed framework is evaluated using an image dataset and a real-world network intrusion dataset. Our outlier-detection method achieves state-of-the-art performance on both tasks.Keywords: one-class classification, outlier detection, generative adversary networks, semi-supervised learning
Procedia PDF Downloads 1517357 Moving beyond Learner Outcomes: Culturally Responsive Recruitment, Training and Workforce Development
Authors: Tanya Greathosue, Adrianna Taylor, Lori Darnel, Eileen Starr, Susie Ryder, Julie Clockston, Dawn Matera Bassett, Jess Retrum
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The United States has an identified need to improve the social work mental and behavioral health workforce shortage with a focus on culturally diverse and responsive mental and behavioral health practitioners to adequately serve its rapidly growing multicultural communities. The U.S. is experiencing rapid demographic changes. Ensuring that mental and behavioral health services are effective and accessible for diverse communities is essential for improving overall health outcomes. In response to this need, we developed a training program focused on interdisciplinary collaboration, evidence-based practices, and culturally responsive services. The success of the training program, funded by the Health Resource Service Administration (HRSA) Behavioral Health Workforce Education and Training (BHWET), has provided the foundation for stage two of our programming. In addition to HRSA/BHWET, we are receiving funding from Colorado Access, a state workforce development initiative, and Kaiser Permanente, a healthcare provider network in the United States. We have moved beyond improved learner outcomes to increasing recruitment of historically excluded, disproportionately mistreated learners, mentorship of students to improve retention, and successful, culturally responsive, diverse workforce development. These authors will utilize a pretest-posttest comparison group design and trend analysis to evaluate the success of the training program. Comparison groups will be matched based on age, gender identification, race, income, as well as prior experience in the field, and time in the degree program. This article describes our culturally responsive training program. Our goals are to increase the recruitment and retention of historically excluded, disproportionately mistreated learners. We achieve this by integrating cultural humility and sensitivity training into educational curricula for our scholars who participate in cohort classroom and seminar learning. Additionally, we provide our community partners who serve as internship sites with ongoing continuing education on how to promote and develop inclusive and supportive work environments for our learners. This work will be of value to mental and behavioral health care practitioners who serve historically excluded and mistreated populations. Participants will learn about culturally informed best practices to increase recruitment and retention of culturally diverse learners. Additionally, participants will hear how to create a culturally responsive training program that encourages an inclusive community for their learners through cohort learning, mentoring, community networking, and critical accountability.Keywords: culturally diverse mental health practitioners, recruitment, mentorship, workforce development, underserved clinics, professional development
Procedia PDF Downloads 237356 Underrepresentation of Women in Management Information Systems: Gender Differences in Key Environmental Barriers
Authors: Asli Yagmur Akbulut
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Despite a robust and growing job market and lucrative salaries, there is a global shortage of Information Technology (IT) professionals. To make matters worse, women continue to be underrepresented in the IT workforce and among IT degree holders. In today’s knowledge based economy and society, it is extremely important to increase the presence of women in the IT field. In order to do so, it is necessary to reduce entry barriers and attract more women to pursue degrees in various IT fields including the field of Management Information Systems (MIS). Even though MIS is considered to have a more feminine nature, women still tend to avoid majoring in this field. Unfortunately, there is a lack of research that investigates the specific factors that may deter women from pursuing a degree in MIS. To address this research gap, this study examined a set of key environmental barriers that might prevent women from pursuing an MIS degree and explored whether there were any gender differences between female and male students in terms of these key barriers. Based on a survey of 280 students enrolled in an introductory level MIS course, the study empirically confirmed that there were significant differences between male and female students in terms of the key contextual barriers perceived. Female students demonstrated major concerns about gender discrimination related barriers, whereas male students were more concerned about negative social influences. Both male and female students were equally concerned about not being able to fit in well with other MIS majors. The findings have important implications for MIS programs, as the information gained can be used to design and implement specific intervention strategies to overcome the barriers and attract larger pools of women to the MIS discipline. The paper concludes with a discussion of the findings, implications, and future research directions.Keywords: gender differences, MIS major, underrepresentation, women in IT
Procedia PDF Downloads 2537355 Image Instance Segmentation Using Modified Mask R-CNN
Authors: Avatharam Ganivada, Krishna Shah
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The Mask R-CNN is recently introduced by the team of Facebook AI Research (FAIR), which is mainly concerned with instance segmentation in images. Here, the Mask R-CNN is based on ResNet and feature pyramid network (FPN), where a single dropout method is employed. This paper provides a modified Mask R-CNN by adding multiple dropout methods into the Mask R-CNN. The proposed model has also utilized the concepts of Resnet and FPN to extract stage-wise network feature maps, wherein a top-down network path having lateral connections is used to obtain semantically strong features. The proposed model produces three outputs for each object in the image: class label, bounding box coordinates, and object mask. The performance of the proposed network is evaluated in the segmentation of every instance in images using COCO and cityscape datasets. The proposed model achieves better performance than the state-of-the-networks for the datasets.Keywords: instance segmentation, object detection, convolutional neural networks, deep learning, computer vision
Procedia PDF Downloads 737354 Smoker Recognition from Lung X-Ray Images Using Convolutional Neural Network
Authors: Moumita Chanda, Md. Fazlul Karim Patwary
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Smoking is one of the most popular recreational drug use behaviors, and it contributes to birth defects, COPD, heart attacks, and erectile dysfunction. To completely eradicate this disease, it is imperative that it be identified and treated. Numerous smoking cessation programs have been created, and they demonstrate how beneficial it may be to help someone stop smoking at the ideal time. A tomography meter is an effective smoking detector. Other wearables, such as RF-based proximity sensors worn on the collar and wrist to detect when the hand is close to the mouth, have been proposed in the past, but they are not impervious to deceptive variables. In this study, we create a machine that can discriminate between smokers and non-smokers in real-time with high sensitivity and specificity by watching and collecting the human lung and analyzing the X-ray data using machine learning. If it has the highest accuracy, this machine could be utilized in a hospital, in the selection of candidates for the army or police, or in university entrance.Keywords: CNN, smoker detection, non-smoker detection, OpenCV, artificial Intelligence, X-ray Image detection
Procedia PDF Downloads 847353 English as a Foreign Language for Deaf Students in the K-12 Schools in Turkey: A Policy Analysis
Authors: Cigdem Fidan
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Deaf students in Turkey generally do not have access to foreign language classes. However, the knowledge of foreign languages, especially English, is important for them to access knowledge and other opportunities in the globalizing world. In addition, learning any language including foreign languages is a basic linguistic human right. This study applies critical discourse analysis to examine language ideologies, perceptions of deafness and current language and education policies used for deaf education in Turkey. The findings show that representation of deafness as a disability in policy documents, ignorance the role of sign languages in education and lack of policies that support foreign language education for the deaf may result in inaccessibility of foreign language education for deaf students in Turkey. The paper concludes with recommendations for policymakers, practitioners, and advocates for the deaf.Keywords: deaf learners, English as a foreign language, language policy, linguistic human rights
Procedia PDF Downloads 3817352 Development of a Social Assistive Robot for Elderly Care
Authors: Edwin Foo, Woei Wen, Lui, Meijun Zhao, Shigeru Kuchii, Chin Sai Wong, Chung Sern Goh, Yi Hao He
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This presentation presents an elderly care and assistive social robot development work. We named this robot JOS and he is restricted to table top operation. JOS is designed to have a maximum volume of 3600 cm3 with its base restricted to 250 mm and his mission is to provide companion, assist and help the elderly. In order for JOS to accomplish his mission, he will be equipped with perception, reaction and cognition capability. His appearance will be not human like but more towards cute and approachable type. JOS will also be designed to be neutral gender. However, the robot will still have eyes, eyelid and a mouth. For his eyes and eyelids, they will be built entirely with Robotis Dynamixel AX18 motor. To realize this complex task, JOS will be also be equipped with micro-phone array, vision camera and Intel i5 NUC computer and a powered by a 12 V lithium battery that will be self-charging. His face is constructed using 1 motor each for the eyelid, 2 motors for the eyeballs, 3 motors for the neck mechanism and 1 motor for the lips movement. The vision senor will be house on JOS forehead and the microphone array will be somewhere below the mouth. For the vision system, Omron latest OKAO vision sensor is used. It is a compact and versatile sensor that is only 60mm by 40mm in size and operates with only 5V supply. In addition, OKAO vision sensor is capable of identifying the user and recognizing the expression of the user. With these functions, JOS is able to track and identify the user. If he cannot recognize the user, JOS will ask the user if he would want him to remember the user. If yes, JOS will store the user information together with the capture face image into a database. This will allow JOS to recognize the user the next time the user is with JOS. In addition, JOS is also able to interpret the mood of the user through the facial expression of the user. This will allow the robot to understand the user mood and behavior and react according. Machine learning will be later incorporated to learn the behavior of the user so as to understand the mood of the user and requirement better. For the speech system, Microsoft speech and grammar engine is used for the speech recognition. In order to use the speech engine, we need to build up a speech grammar database that captures the commonly used words by the elderly. This database is built from research journals and literature on elderly speech and also interviewing elderly what do they want to robot to assist them with. Using the result from the interview and research from journal, we are able to derive a set of common words the elderly frequently used to request for the help. It is from this set that we build up our grammar database. In situation where there is more than one person near JOS, he is able to identify the person who is talking to him through an in-house developed microphone array structure. In order to make the robot more interacting, we have also included the capability for the robot to express his emotion to the user through the facial expressions by changing the position and movement of the eyelids and mouth. All robot emotions will be in response to the user mood and request. Lastly, we are expecting to complete this phase of project and test it with elderly and also delirium patient by Feb 2015.Keywords: social robot, vision, elderly care, machine learning
Procedia PDF Downloads 4417351 Islamic Geometric Design: Infinite Point or Creativity through Compass and Digital
Authors: Ridzuan Hussin, Mohd Zaihidee Arshad
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The creativity of earlier artists and sculptors in designing geometric is extraordinary provided with only a compass. Indeed, geometric in Islamic art and design are unique and have their own aesthetic values. In order to further understand geometric, self-learning with the approach of hands on would be appropriate. For this study, Islamic themed geometric designed and created, concerning only; i. The Square Repetition Unit and √2, ii. The Hexagonal Repetition Unit and √3 and iii. Double Hexagon. The aim of this research is to evaluate the creativity of Islamic geometric pattern artworks, through Fundamental Arts and Gestalt theory. Data was collected using specific tasks, and this research intends to identify the difference of Islamic geometric between 21 untitled selected geometric artworks (conventional design method), and 25 digital untitled geometric pattern artworks method. The evaluation of creativity, colors, layout, pattern and unity is known to be of utmost importance, although there are differences in the conventional or the digital approach.Keywords: Islamic geometric design, Gestalt, fundamentals of art, patterns
Procedia PDF Downloads 2497350 The Impact of Artificial Intelligence on the Behavior of Children and Autism
Authors: Sara Fayez Fawzy Mikhael
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Inclusive education services for students with Autism remains in its early developmental stages in Thailand. Despite many more children with autism are attending schools since the Thai government introduced the Education Provision for People with Disabilities Act in 2008, the services students with autism and their families receive are generally lacking. This quantitative study used Attitude and Preparedness to Teach Students with Autism Scale (APTSAS) to investigate 110 primary school teachers’ attitude and preparedness to teach students with autism in the general education classroom. Descriptive statistical analysis of the data found that student behavior was the most significant factor in building teachers’ negative attitudes students with autism. The majority of teachers also indicated that their pre-service education did not prepare them to meet the learning needs of children with autism in particular, those who are non-verbal. The study is significant and provides direction for enhancing teacher education for inclusivity in Thailand.Keywords: attitude, autism, teachers, thailandsports activates, movement skills, motor skills
Procedia PDF Downloads 1007349 Prediction of Dubai Financial Market Stocks Movement Using K-Nearest Neighbor and Support Vector Regression
Authors: Abdulla D. Alblooshi
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The stock market is a representation of human behavior and psychology, such as fear, greed, and discipline. Those are manifested in the form of price movements during the trading sessions. Therefore, predicting the stock movement and prices is a challenging effort. However, those trading sessions produce a large amount of data that can be utilized to train an AI agent for the purpose of predicting the stock movement. Predicting the stock market price action will be advantageous. In this paper, the stock movement data of three DFM listed stocks are studied using historical price movements and technical indicators value and used to train an agent using KNN and SVM methods to predict the future price movement. MATLAB Toolbox and a simple script is written to process and classify the information and output the prediction. It will also compare the different learning methods and parameters s using metrics like RMSE, MAE, and R².Keywords: KNN, ANN, style, SVM, stocks, technical indicators, RSI, MACD, moving averages, RMSE, MAE
Procedia PDF Downloads 1717348 The Effects of Production, Transportation and Storage Conditions on Mold Growth in Compound Feeds
Authors: N. Cetinkaya
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The objective of the present study is to determine the critical control points during the production, transportation and storage conditions of compound feeds to be used in the Hazard Analysis Critical Control Point (HACCP) feed safety management system. A total of 40 feed samples were taken after 20 and 40 days of storage periods from the 10 dairy and 10 beef cattle farms following the transportation of the compound feeds from the factory. In addition, before transporting the feeds from factory immediately after production of dairy and beef cattle compound feeds, 10 from each total 20 samples were taken as 0 day. In all feed samples, chemical composition and total aflatoxin levels were determined. The aflatoxin levels in all feed samples with the exception of 2 dairy cattle feeds were below the maximum acceptable level. With the increase in storage period in dairy feeds, the aflatoxin levels were increased to 4.96 ppb only in a BS8 dairy farm. This value is below the maximum permissible level (10 ppb) in beef cattle feed. The aflatoxin levels of dairy feed samples taken after production varied between 0.44 and 2.01 ppb. Aflatoxin levels were found to be between 0.89 and 3.01 ppb in dairy cattle feeds taken on the 20th day of storage at 10 dairy cattle farm. On the 40th day, feed aflatoxin levels in the same dairy cattle farm were found between 1.12 and 7.83 ppb. The aflatoxin levels were increased to 7.83 and 6.31 ppb in 2 dairy farms, after a storage period of 40 days. These obtained aflatoxin values are above the maximum permissible level in dairy cattle feeds. The 40 days storage in pellet form in the HACCP feed safety management system can be considered as a critical control point.Keywords: aflatoxin, beef cattle feed, compound feed, dairy cattle feed, HACCP
Procedia PDF Downloads 3987347 The Impact of Artificial Intelligence on Autism Attitude and Skills
Authors: Samwail Fahmi Francis Yacoub
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Inclusive education services for students with Autism remains in its early developmental stages in Thailand. Despite many more children with autism are attending schools since the Thai government introduced the Education Provision for People with Disabilities Act in 2008, the services students with autism and their families receive are generally lacking. This quantitative study used Attitude and Preparedness to Teach Students with Autism Scale (APTSAS) to investigate 110 primary school teachers’ attitude and preparedness to teach students with autism in the general education classroom. Descriptive statistical analysis of the data found that student behavior was the most significant factor in building teachers’ negative attitudes students with autism. The majority of teachers also indicated that their pre-service education did not prepare them to meet the learning needs of children with autism in particular, those who are non-verbal. The study is significant and provides direction for enhancing teacher education for inclusivity in Thailand.Keywords: attitude, autism, teachers, movement skills, motor skills, children, behavior.
Procedia PDF Downloads 527346 Management of the Experts in the Research Evaluation System of the University: Based on National Research University Higher School of Economics Example
Authors: Alena Nesterenko, Svetlana Petrikova
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Research evaluation is one of the most important elements of self-regulation and development of researchers as it is impartial and independent process of assessment. The method of expert evaluations as a scientific instrument solving complicated non-formalized problems is firstly a scientifically sound way to conduct the assessment which maximum effectiveness of work at every step and secondly the usage of quantitative methods for evaluation, assessment of expert opinion and collective processing of the results. These two features distinguish the method of expert evaluations from long-known expertise widespread in many areas of knowledge. Different typical problems require different types of expert evaluations methods. Several issues which arise with these methods are experts’ selection, management of assessment procedure, proceeding of the results and remuneration for the experts. To address these issues an on-line system was created with the primary purpose of development of a versatile application for many workgroups with matching approaches to scientific work management. Online documentation assessment and statistics system allows: - To realize within one platform independent activities of different workgroups (e.g. expert officers, managers). - To establish different workspaces for corresponding workgroups where custom users database can be created according to particular needs. - To form for each workgroup required output documents. - To configure information gathering for each workgroup (forms of assessment, tests, inventories). - To create and operate personal databases of remote users. - To set up automatic notification through e-mail. The next stage is development of quantitative and qualitative criteria to form a database of experts. The inventory was made so that the experts may not only submit their personal data, place of work and scientific degree but also keywords according to their expertise, academic interests, ORCID, Researcher ID, SPIN-code RSCI, Scopus AuthorID, knowledge of languages, primary scientific publications. For each project, competition assessments are processed in accordance to ordering party demands in forms of apprised inventories, commentaries (50-250 characters) and overall review (1500 characters) in which expert states the absence of conflict of interest. Evaluation is conducted as follows: as applications are added to database expert officer selects experts, generally, two persons per application. Experts are selected according to the keywords; this method proved to be good unlike the OECD classifier. The last stage: the choice of the experts is approved by the supervisor, the e-mails are sent to the experts with invitation to assess the project. An expert supervisor is controlling experts writing reports for all formalities to be in place (time-frame, propriety, correspondence). If the difference in assessment exceeds four points, the third evaluation is appointed. As the expert finishes work on his expert opinion, system shows contract marked ‘new’, managers commence with the contract and the expert gets e-mail that the contract is formed and ready to be signed. All formalities are concluded and the expert gets remuneration for his work. The specificity of interaction of the examination officer with other experts will be presented in the report.Keywords: expertise, management of research evaluation, method of expert evaluations, research evaluation
Procedia PDF Downloads 2087345 International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market-Nigeria
Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri, Otache Innocent
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Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices.Keywords: IFRS, SAS, quality of accounting information, earnings measurement, discretionary accruals, non-discretionary accruals, total accruals, Jones model, timeliness of loss recognition, value relevance
Procedia PDF Downloads 4657344 Human-Wildlife Conflicts in Urban Areas of Zimbabwe
Authors: Davie G. Dave, Prisca H. Mugabe, Tonderai Mutibvu
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Globally, HWCs are on the rise. Such is the case with urban areas in Zimbabwe, yet little has been documented about it. This study was done to provide insights into the occurrence of human-wildlife conflicts in urban areas. The study was carried out in Harare, Bindura, Masvingo, Beitbridge, and Chiredzi to determine the cause, nature, extent, and frequency of occurrence of HWC, to determine the key wildlife species involved in conflicts and management practices done to combat wildlife conflicts in these areas. Several sampling techniques encompassing multi-stage sampling, stratified random, purposive, and simple random sampling were employed for placing residential areas into three strata according to population density, selecting residential areas, and selecting actual participants. Data were collected through a semi-structured questionnaire and key informant interviews. The results revealed that property destruction and crop damage were the most prevalent conflicts. Of the 15 animals that were cited, snakes, baboons, and monkeys were associated with the most conflicts. The occurrence of HWCs was mainly attributed to the increase in both animal and human populations. To curtail these HWCs, the local people mainly used non-lethal methods, whilst lethal methods were used by authorities for some of the reported cases. The majority of the conflicts were seasonal and less severe. There were growing concerns by respondents on the issues of wildlife conflicts, especially in those areas that had primates, such as Warren Park in Harare and Limpopo View in Beitbridge. There are HWCs hotspots in urban areas, and to ameliorate this, suggestions are that there is a need for a multi-action approach that includes general awareness campaigns on HWCs and land use planning that involves the creation of green spaces to ease wildlife management.Keywords: human-wildlife conflicts, mitigation measures, residential areas, types of conflicts, urban areas
Procedia PDF Downloads 677343 Plastic Waste Sorting by the People of Dakar
Authors: E. Gaury, P. Mandausch, O. Picot, A. R. Thomas, L. Veisblat, L. Ralambozanany, C. Delsart
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In Dakar, demographic and spatial growth was accompanied by a 50% increase in household waste between 1988 and 2008 in the city. In addition, a change in the nature of household waste was observed between 1990 and 2007. The share of plastic increased by 15% between 2004 and 2007 in Dakar. Plastics represent the seventh category of household waste, the most produced per year in Senegal. The share of plastic in household and similar waste is 9% in Senegal. Waste management in the city of Dakar is a complex process involving a multitude of formal and informal actors with different perceptions and objectives. The objective of this study was to understand the motivations that could lead to sorting action, as well as the perception of plastic waste sorting within the Dakar population (households and institutions). The problematic of this study was as follows: what may be the factors playing a role in the sorting action? In an attempt to answer this, two approaches have been developed: (1) An exploratory qualitative study by semi-structured interviews with two groups of individuals concerned by the sorting of plastic waste: on the one hand, the experts in charge of waste management and on the other the households-producers of waste plastics. This study served as the basis for formulating the hypotheses and thus for the quantitative analysis. (2) A quantitative study using a questionnaire survey method among households producing plastic waste in order to test the previously formulated hypotheses. The objective was to have quantitative results representative of the population of Dakar in relation to the behavior and the process inherent in the adoption of the plastic waste sorting action. The exploratory study shows that the perception of state responsibility varies between institutions and households. Public institutions perceive this as a shared responsibility because the problem of plastic waste affects many sectors (health, environmental education, etc.). Their involvement is geared more towards raising awareness and educating young people. As state action is limited, the emergence of private companies in this sector seems logical as they are setting up collection networks to develop a recycling activity. The state plays a moral support role in these activities and encourages companies to do more. The study of the understanding of the action of sorting plastic waste by the population of Dakar through a quantitative analysis was able to demonstrate the attitudes and constraints inherent in the adoption of plastic waste sorting.Cognitive attitude, knowledge, and visible consequences have been shown to correlate positively with sorting behavior. Thus, it would seem that the population of Dakar is more sensitive to what they see and what they know to adopt sorting behavior.It has also been shown that the strongest constraints that could slow down sorting behavior were the complexity of the process, too much time and the lack of infrastructure in which to deposit plastic waste.Keywords: behavior, Dakar, plastic waste, waste management
Procedia PDF Downloads 957342 Recognition of Noisy Words Using the Time Delay Neural Networks Approach
Authors: Khenfer-Koummich Fatima, Mesbahi Larbi, Hendel Fatiha
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This paper presents a recognition system for isolated words like robot commands. It’s carried out by Time Delay Neural Networks; TDNN. To teleoperate a robot for specific tasks as turn, close, etc… In industrial environment and taking into account the noise coming from the machine. The choice of TDNN is based on its generalization in terms of accuracy, in more it acts as a filter that allows the passage of certain desirable frequency characteristics of speech; the goal is to determine the parameters of this filter for making an adaptable system to the variability of speech signal and to noise especially, for this the back propagation technique was used in learning phase. The approach was applied on commands pronounced in two languages separately: The French and Arabic. The results for two test bases of 300 spoken words for each one are 87%, 97.6% in neutral environment and 77.67%, 92.67% when the white Gaussian noisy was added with a SNR of 35 dB.Keywords: TDNN, neural networks, noise, speech recognition
Procedia PDF Downloads 2897341 Comparison of the Effectiveness of Communication between the Traditional Lecture and IELS
Authors: Ahmed R. Althobaiti, Malcolm Munro
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Communication and effective information exchange within technology has become a crucial part of delivering knowledge to students during the learning process. It enables better understanding, builds trust, respect and increase the knowledge between students. This paper examines the communication between undergraduate students and their lecturers during the Traditional lecture and in using the Interactive Electronic Lecture System (IELS). The IELS is an application that offers a set of components, which support the effective communication between students, themselves and their lecturers. Moreover, this paper highlights the communication skills such as sender, receiver, channel and feedback. It will show how the IELS creates a rich communication environment between its users and how they communicate effectively. To examine and check the effectiveness of communication an experiment has been conducted for groups of users; students and lecturers. The first group communicated during the Traditional lecture while the second group communicated by the IELS application. The result showed that there was an effective communication between the second group more than the first group.Keywords: communication, effective information exchange, lecture, student
Procedia PDF Downloads 4047340 Optimizing the Doses of Chitosan/Tripolyphosphate Loaded Nanoparticles of Clodinofop Propargyl and Fenoxaprop-P-Ethyl to Manage Avena Fatua L.: An Environmentally Safer Alternative to Control Weeds
Authors: Muhammad Ather Nadeem, Bilal Ahmad Khan, Hussam F. Najeeb Alawadi, Athar Mahmood, Aneela Nijabat, Tasawer Abbas, Muhammad Habib, Abdullah
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The global prevalence of Avena fatua infestation poses a significant challenge to wheat sustainability. While chemical control stands out as an efficient and rapid way to control weeds, concerns over developing resistance in weeds and environmental pollution have led to criticisms of herbicide use. Consequently, this study was designed to address these challenges through the chemical synthesis, characterization, and optimization of chitosan-based nanoparticles containing clodinofop Propargyl and fenoxaprop-P-ethyl for the effective management of A. fatua. Utilizing the ionic gelification technique, chitosan-based nanoparticles of clodinofop Propargyl and fenoxaprop-P-ethyl were prepared. These nanoparticles were applied at the 3-4 leaf stage of Phalaris minor weed, applying seven altered doses. These nanoparticles were applied at the 3-4 leaf stage of Phalaris minor weed, applying seven altered doses (D0 (Check weeds), D1 (Recommended dose of traditional-herbicide (TH), D2 (Recommended dose of Nano-herbicide (NPs-H)), D3 (NPs-H with 05-fold lower dose), D4 ((NPs-H) with 10-fold lower dose), D5 (NPs-H with 15-fold lower dose), and D6 (NPs-H with 20-fold lower dose)). Characterization of the chitosan-containing herbicide nanoparticles (CHT-NPs) was conducted using FT-IR analysis, demonstrating a perfect match with standard parameters. UV–visible spectrum further revealed absorption peaks at 310 nm for NPs of clodinofop propargyl and at 330 nm for NPs of fenoxaprop-p-ethyl. This research aims to contribute to sustainable weed management practices by addressing the challenges associated with chemical herbicide use. The application of chitosan-based nanoparticles (CHT-NPs) containing fenoxaprop-P-ethyl and clodinofop-propargyl at the recommended dose of the standard herbicide resulted in 100% mortality and visible injury to weeds. Surprisingly, when applied at a lower dose with 5-folds, these chitosan-containing nanoparticles of clodinofop Propargyl and fenoxaprop-P-ethyl demonstrated extreme control efficacy. Furthermore, at a 10-fold lower dose compared to standard herbicides and the recommended dose of clodinofop-propargyl and fenoxaprop-P-ethyl, the chitosan-based nanoparticles exhibited comparable effects on chlorophyll content, visual injury (%), mortality (%), plant height (cm), fresh weight (g), and dry weight (g) of A. fatua. This study indicates that chitosan/tripolyphosphate-loaded nanoparticles containing clodinofop-propargyl and fenoxaprop-P-ethyl can be effectively utilized for the management of A. fatua at a 10-fold lower dose, highlighting their potential for sustainable and efficient weed control.Keywords: mortality, chitosan-based nanoparticles, visual injury, chlorophyl contents, 5-fold lower dose.
Procedia PDF Downloads 567339 Hydrological Challenges and Solutions in the Nashik Region: A Multi Tracer and Geochemistry Approach to Groundwater Management
Authors: Gokul Prasad, Pennan Chinnasamy
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The degradation of groundwater resources, attributed to factors such as excessive abstraction and contamination, has emerged as a global concern. This study delves into the stable isotopes of water) in a hard-rock aquifer situated in the Upper Godavari watershed, an agriculturally rich region in India underlain by Basalt. The higher groundwater draft (> 90%) poses significant risks; comprehending groundwater sources, flow patterns, and their environmental impacts is pivotal for researchers and water managers. The region has faced five droughts in the past 20 years; four are categorized as medium. The recharge rates are variable and show a very minimum contribution to groundwater. The rainfall pattern shows vast variability, with the region receiving seasonal monsoon rainfall for just four months and the rest of the year experiencing minimal rainfall. This research closely monitored monsoon precipitation inputs and examined spatial and temporal fluctuations in δ18O and δ2H in both groundwater and precipitation. By discerning individual recharge events during monsoons, it became possible to identify periods when evaporation led to groundwater quality deterioration, characterized by elevated salinity and stable isotope values in the return flow. The locally derived meteoric water line (LMWL) (δ2H = 6.72 * δ18O + 1.53, r² = 0.6) provided valuable insights into the groundwater system. The leftward shift of the Nashik LMWL in relation to the GMWL and LMWL indicated groundwater evaporation (-33 ‰), supported by spatial variations in electrical conductivity (EC) data. Groundwater in the eastern and northern watershed areas exhibited higher salinity > 3000uS/cm, expanding > 40% of the area compared to the western and southern regions due to geological disparities (alluvium vs basalt). The findings emphasize meteoric precipitation as the primary groundwater source in the watershed. However, spatial variations in isotope values and chemical constituents indicate other contributing factors, including evaporation, groundwater source type, and natural or anthropogenic (specifically agricultural and industrial) contaminants. Therefore, the study recommends focused hydro geochemistry and isotope analysis in areas with strong agricultural and industrial influence for the development of holistic groundwater management plans for protecting the groundwater aquifers' quantity and quality.Keywords: groundwater quality, stable isotopes, salinity, groundwater management, hard-rock aquifer
Procedia PDF Downloads 477338 New Approach for Load Modeling
Authors: Slim Chokri
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Load forecasting is one of the central functions in power systems operations. Electricity cannot be stored, which means that for electric utility, the estimate of the future demand is necessary in managing the production and purchasing in an economically reasonable way. A majority of the recently reported approaches are based on neural network. The attraction of the methods lies in the assumption that neural networks are able to learn properties of the load. However, the development of the methods is not finished, and the lack of comparative results on different model variations is a problem. This paper presents a new approach in order to predict the Tunisia daily peak load. The proposed method employs a computational intelligence scheme based on the Fuzzy neural network (FNN) and support vector regression (SVR). Experimental results obtained indicate that our proposed FNN-SVR technique gives significantly good prediction accuracy compared to some classical techniques.Keywords: neural network, load forecasting, fuzzy inference, machine learning, fuzzy modeling and rule extraction, support vector regression
Procedia PDF Downloads 4357337 The Role of Eclectic Approach to Teach Communicative Function at Secondary Level
Authors: Fariha Asif
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The main purpose of this study was to investigate the effectiveness of eclectic approach in teaching of communicative functions. The objectives of the study were to get the information about the use of communicative functions through eclectic approach and to point out the most effective way of teaching functional communication and social interaction with the help of communicative activities through eclectic approach. The next step was to select sample from the selected population. As the research was descriptive so a questionnaire was developed on the basis of hypothesis and distributed to different selected schools of Lahore, Pakistan. Then data was tabulated, analyzed and interpreted through computer by finding percentages of different responses given by teachers to see the results. It was concluded that eclectic approach is effective in teaching communicative functions and communicative functions are better when taught through eclectic approach and communicative activities are more appropriate way of teaching communicative functions. It was found those teachers who were qualified in ELT gave better opinions as compare to those who did not have this degree. Techniques like presentations, dialogues and roleplay proved to be effective for teaching functional communication through communicative activities and also motivate the students not only in learning rules but also in using them to communicate with others.Keywords: methodology, functions, teaching, ESP
Procedia PDF Downloads 5697336 Accelerating Personalization Using Digital Tools to Drive Circular Fashion
Authors: Shamini Dhana, G. Subrahmanya VRK Rao
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The fashion industry is advancing towards a mindset of zero waste, personalization, creativity, and circularity. The trend of upcycling clothing and materials into personalized fashion is being demanded by the next generation. There is a need for a digital tool to accelerate the process towards mass customization. Dhana’s D/Sphere fashion technology platform uses digital tools to accelerate upcycling. In essence, advanced fashion garments can be designed and developed via reuse, repurposing, recreating activities, and using existing fabric and circulating materials. The D/Sphere platform has the following objectives: to provide (1) An opportunity to develop modern fashion using existing, finished materials and clothing without chemicals or water consumption; (2) The potential for an everyday customer and designer to use the medium of fashion for creative expression; (3) A solution to address the global textile waste generated by pre- and post-consumer fashion; (4) A solution to reduce carbon emissions, water, and energy consumption with the participation of all stakeholders; (5) An opportunity for brands, manufacturers, retailers to work towards zero-waste designs and as an alternative revenue stream. Other benefits of this alternative approach include sustainability metrics, trend prediction, facilitation of disassembly and remanufacture deep learning, and hyperheuristics for high accuracy. A design tool for mass personalization and customization utilizing existing circulating materials and deadstock, targeted to fashion stakeholders will lower environmental costs, increase revenues through up to date upcycled apparel, produce less textile waste during the cut-sew-stitch process, and provide a real design solution for the end customer to be part of circular fashion. The broader impact of this technology will result in a different mindset to circular fashion, increase the value of the product through multiple life cycles, find alternatives towards zero waste, and reduce the textile waste that ends up in landfills. This technology platform will be of interest to brands and companies that have the responsibility to reduce their environmental impact and contribution to climate change as it pertains to the fashion and apparel industry. Today, over 70% of the $3 trillion fashion and apparel industry ends up in landfills. To this extent, the industry needs such alternative techniques to both address global textile waste as well as provide an opportunity to include all stakeholders and drive circular fashion with new personalized products. This type of modern systems thinking is currently being explored around the world by the private sector, organizations, research institutions, and governments. This technological innovation using digital tools has the potential to revolutionize the way we look at communication, capabilities, and collaborative opportunities amongst stakeholders in the development of new personalized and customized products, as well as its positive impacts on society, our environment, and global climate change.Keywords: circular fashion, deep learning, digital technology platform, personalization
Procedia PDF Downloads 667335 Nutritionists' Perspective on the Conception of a Telenutrition Platform for Diabetes Care: Qualitative Study
Authors: Choumous Mannoubi, Dahlia Kairy, Brigitte Vachon
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The use of technology allows clinicians to provide an individualized approach in a cost-effective manner and to reach a broader client base more easily. Such interventions can be effective in ensuring self-management and follow-up of people with diabetes, reducing the risk of complications by improving accessibility to care services, and better adherence to health recommendations. Consideration of users' opinions and fears to inform the design and implementation stages of these telehealth services seems to be essential to improve their acceptance and usability. The objective of this study is to describe the telepractice of nutritionists supporting the therapeutic management of diabetic patients and document the functional requirements of nutritionists for the design of a tele-nutrition platform. To best identify the requirements and constraints of nutritionists, we conducted individual semi-structured interviews with 10 nutritionists who offered tele-nutrition services. Using a qualitative design with a descriptive approach based on the Nutrition Care Process Model (mNCP) framework, we explored in depth the state of nutritionists' telepractice in public and private health care settings, as well as their requirements for teleconsultation. Qualitative analyses revealed that nutritionists primarily used telephone calls during the COVID 19 pandemic to provide teleconsultations. Nutritionists identified the following important features for the design of a tele-nutrition platform: it should support interprofessional collaboration, allow for the development and monitoring of a care plan, integrate with the existing IT environment, be easy to use, accommodate different levels of patient literacy, and allow for easy sharing of educational materials to support nutrition education.Keywords: telehealth, nutrition, diabetes, telenutrition, teleconsultation, telemonitoring
Procedia PDF Downloads 1347334 The Applications of Toyota Production System to Reduce Wastes in Agricultural Products Packing Process: A Study of Onion Packing Plant
Authors: P. Larpsomboonchai
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Agro-industry is one of major industries that has strong impacts on national economic incomes, growth, stability, and sustainable development. Moreover, this industry also has strong influences on social, cultural and political issues. Furthermore, this industry, as producing primary and secondary products, is facing challenges from such diverse factors such as demand inconsistency, intense international competition, technological advancements and new competitors. In order to maintain and to improve industry’s competitiveness in both domestics and international markets, science and technology are key factors. Besides hard sciences and technologies, modern industrial engineering concepts such as Just in Time (JIT) Total Quality Management (TQM), Quick Response (QR), Supply Chain Management (SCM) and Lean can be very effective to supportant to increase efficiency and effectiveness of these agricultural products on world stage. Onion is one of Thailand’s major export products which brings back national incomes. But, it also facing challenges in many ways. This paper focused its interests in onion packing process and its related activities such as storage and shipment from one of major packing plant and storage in Mae Wang District, Chiang Mai, Thailand, by applying Toyota Production System (TPS) or Lean concepts, to improve process capability throughout the entire packing and distribution process which will be profitable for the whole onion supply chain. And it will be beneficial to other related agricultural products in Thailand and other ASEAN countries.Keywords: packing process, Toyota Production System (TPS), lean concepts, waste reduction, lean in agro-industries activities
Procedia PDF Downloads 275