Search results for: the sixth generation of directors

Authors: Itji Diana Daud, Nuniek Widiayani

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The fungus Beauveria bassiana can be endophytic in maize. The fungus was recovered in culture from stems, leaves and roots after a month planting. This phenomenon was shown until the third generation of the corn. The result from laboratory shows that B. bassiana appear in F1, F2 and F3 in order 70, 80 and 90% in the roots, 80% in the stems in all generation, 90, 80 and 70% in leaves. In CFU’s ml-1 of B. bassiana in corn seed, show F1 was 8.9 x 106, F2 was 8.1 x 106 and F3 was 7.8 x 106. The research showed that B. Bassiana as endophyte still remain to the third generation. Innovation to the corn seed which is endophyte seed is essential to protect from the attack of corn borer and to avoid the usage of insecticide.

Keywords: endophytic, recovered, third generation, Beauveria bassiana

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Authors: Asadollah Bahrami

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In the present study, spectral radiative entropy generation is analyzed in a furnace filled with a mixture of H₂O, CO₂ and soot at radiative equilibrium. For the angular and spatial discretization of the radiative transfer equation and radiative entropy generation equations, the discrete ordinates method and the finite volume method are used, respectively. Spectral radiative properties are obtained using the correlated-k (CK) non-gray model with updated parameters based on the HITEMP2010 high-resolution database. In order to evaluate the effects of the location of the heat source, boundary condition and wall emissivity on radiative entropy generation, five cases are considered with different conditions. The spectral and total radiative entropy generation in the system are calculated for all cases and the effects of mentioned parameters on radiative entropy generation are attentively analyzed and finally, the optimum condition is especially presented. The most important results can be stated as follows: Results demonstrate that the wall emissivity has a considerable effect on the radiative entropy generation. Also, irreversible radiative transfer at the wall with lower temperatures is the main source of radiative entropy generation in the furnaces. In addition, the effect of the location of the heat source on total radiative entropy generation is less than other factors. Eventually, it can be said that characterizing the effective parameters of radiative entropy generation provides an approach to minimizing the radiative entropy generation and enhancing the furnace's performance practicality.

Keywords: spectral radiative entropy generation, non-gray medium, correlated k(CK) model, heat source

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Authors: Ikechukwu Ndu

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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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Authors: Z. O. Apotiola, J. F. Fashakin

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A study was conducted to investigate the storage stability of Mr Chef and Annapurna salts. The salts were bought from Mile 12 market in Lagos State and were stored for a period of six months. The stability of the iodine content was then investigated by storing some at ambient temperature (24-30oC) and some at atmospheric temperature (21-35 oC), and from each storage condition, a sample each was taken every month to analyze for the iodine and moisture contents. The result shows that there was a significant difference between Mr Chef and the standard and Annapurna and the standard. The iodine content of Mr Chef stored at ambient and atmospheric temperature decreases progressively from 48.70±0.00-37.00±0.00 and 47.60±0.00-11.60±0.00 respectively. And that of Annapurna at both ambient and atmospheric temperature also decreases progressively from 47.60±0.00-36.60±0.00 and 47.60±0.00-10.60±0.00 respectively. Also, the moisture content of both salts at the zero month to the sixth month both at room temperature and atmospheric temperature increases from 1.11±0.00-1.70±0.00 and 1.11±0.00-2.40±0.00 respectively. The results of the heavy metals shows that only Copper, Zinc and Cobalt were detected at the first and the sixth month in both Mr Chef and Annapurna which ranges from 0.15±0.00-0.38±0.00 and 0.18±0.00 - 3.50±0.00 respectively. Hence, the stability of iodine in salt is influenced by the storage conditions it is subjected to and the length of time it is been stored.

Keywords: salt, iodine, stability, ambient, atmospheric temperature

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Authors: M. Alipanah, A. Ranjbar, E. Farnad, F. Alipanah

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Entropy generation of an Al2O3-water nanofluid due to heat transfer and fluid friction irreversibility has been investigated in a square cavity subject to different side wall temperatures using a nanofluid for natural convection flow. This study has been carried out for the pertinent parameters in the following ranges: Rayleigh number between 104 to 107 and volume fraction between 0 to 0.05. Based on the obtained dimensionless velocity and temperature values, the distributions of local entropy generation, average entropy generation and average Bejan number are determined. The results are compared for a pure fluid and a nanofluid. It is totally found that the heat transfer and entropy generation of the nanofluid is more than the pure fluid and minimum entropy generation and Nusselt number occur in the pure fluid at any Rayleigh number. Results depict that the addition of nanoparticles to the pure fluid has more effect on the entropy generation as the Rayleigh number goes up.

Keywords: entropy generation, natural convection, bejan number, nuselt number, nanofluid

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Authors: Gladie Lui

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The global credit crisis of 2008 aroused renewed interest in the effectiveness of corporate governance mechanisms to safeguard investor interests. In this paper, we measure the effect of the crisis from 2008 to 2009 on the stock performance of 976 Hong Kong-listed companies and examine its link to corporate governance mechanisms. It is evident that the crisis and the economic downturn affected different industries. Empirical results show that firms with an independent board and a high concentration of ownership and management ownership had lower abnormal stock returns, but a lower price volatility during the global financial crisis. These results highlight that no single corporate governance mechanism is fit for all types of financial crises and time frames. To strengthen investors’ confidence in the ability of companies to deal with such swift financial catastrophes, companies should enhance the dynamism and responsiveness of their governance mechanisms in times of turbulence.

Keywords: board of directors, capital market, corporate governance, financial crisis

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Authors: Ahmadali Shirazytabar, Hamidreza Namazi

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The inherent irreversibility of thermo-acoustics primarily in the stack region causes poor efficiency of thermo-acoustic engines which is the major weakness of these devices. In view of the above, this study examines entropy generation in the stack of a thermo-acoustic system. For this purpose two parallel plates representative of the stack is considered. A general equation for entropy generation is derived based on the Second Law of thermodynamics. Assumptions such as Rott’s linear thermo-acoustic approximation, boundary layer type flow, etc. are made to simplify the governing continuity, momentum and energy equations to achieve analytical solutions for velocity and temperature. The entropy generation equation is also simplified based on the same assumptions and then is converted to dimensionless form by using characteristic entropy generation. A time averaged entropy generation rate followed by a global entropy generation rate are calculated and graphically represented for further analysis and inspecting the effect of different parameters on the entropy generation.

Keywords: thermo-acoustics, entropy, second law of thermodynamics, Rott’s linear thermo-acoustic approximation

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Authors: Ahmed Ali Asadi, Julio R. Martinez-Alvarado, Claudia V. Camacho-Guevara, J. Jesus Cabrales-Ruvalcaba, Julieta Y. Islas-Limon, Bertha M. Viñas-Velazquez

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The transformation of education in Mexico incorporates human sexuality subjects in its study plans for elementary education level, leaving aside the training of teachers to educate on such topics. The objective of this study was to evaluate the curricular content domain related to human sexuality subjects of public elementary school teachers in Mexico. For this, a transversal descriptive-prospective study with a quantitative focus has been conducted. The population for this study consisted of 109 fifth and sixth-grade teachers from a school zone of the State Education System. It was found in the results that fifth-grade teachers got a low achievement level, sixth-grade teachers got a medium achievement level, while teachers who give classes on both grades obtained a high achievement level on domain of curricular subjects related to sexuality. Likewise, a relation of different variables with the participant’s achievement level is exposed.

Keywords: curricular content, evaluation, sexual education, teacher

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Authors: Yanal Abul Failat

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The production of oil and natural gas from shale formations is becoming a trend, and many countries with technically and economically recoverable unconventional resources are endeavoring to explore how shale formations may benefit the economy and achieve energy security. The trajectory of shale gas development in the UK is highly supported by the government; in the Gas Generation Strategy Paper published by the UK government on 5 December 2013, it is recognized that the shale gas production would decrease reliance on imports and thus enhance the UK’s energy security. Moreover, the UK Institute of Directors report on UK Shale Gas Potential explains that in the UK there is a potential of production peaking at around 1.13 trillion cubic feet (“tcf”) and a sector that could support around 70,000 jobs and secure net benefit to the Treasury in tax revenues. On this basis, there has been a growing interest in the benefits of exploring the UK’s shale gas but a combination of technical challenges faced in shale gas operations, a stern opposition by environmentalists and concerns on the adequacy of the legal framework have slowed the progress of the emerging UK shale industry.

Keywords: shale gas, UK, legal, oil and gas, energy

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Authors: Vithaya Intaraphimol

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This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is chosen for analyzing the data. The empirical results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. Whereas, market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship.

Keywords: corporate credibility, financial and non-financial reports, firms performance, economics

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Authors: Hiroaki Sumi, Kiichiro Hayashi

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Now, the use of renewable energy power generation has been advanced. In this paper, we compared the expansion support policy of photovoltaic power generation which was researched using The internet and the amount of resource for photovoltaic power generation which was estimated using the NEDO formula in the municipality level in Hokkaido and Aichi Prefecture, Japan. This paper will contribute to grasp the current situation especially about the policy. As a result, there were municipalities which seemed to be no consideration of the amount of resources. We think it would need to consider the suitability between the policies and resources.

Keywords: photovoltaic power generation, dissemination and support policy, amount of resources, Japan

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Authors: Edoghogho Ogbeifun, Charles Mbohwa, J. H. C. Pretorius

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Several research report on the factors responsible for the delays in the completion of construction projects has identified the issue of funding as a critical factor; insufficient funding, low cash-flow or lack of funds. Indeed, adequate funding plays pivotal role in the effective execution of construction projects. In the last twenty years (or so), there has been increase in the funds available for infrastructure development in tertiary institution in Nigeria, especially, through the Tertiary Education Trust Fund. This funding body ensures that there is enough fund for each approved project, which is released in three stages during the life of the construction project. However, a random tour of many of the institutions reveals striking evidence of projects not delivered on schedule, to quality and sometime out rightly abandoned. This suggests, therefore, that there are other latent factors, responsible for project delays, that should be investigated. Thus, this research, a pilot scheme, is aimed at unearthing the possible reasons for the delays being experienced in the execution of construction projects for infrastructure upgrade in public tertiary institutions in Nigeria, funded by Tertiary Education Trust Fund. The multiple site case study of qualitative research was adopted. The respondents were the Directors of Physical Planning and the Directors of Works of four Nigerian Public Universities. The findings reveal that delays can be situated within three entities, namely, the funding body, the institutions and others. Therefore, the emerging factors have been classified as external factors (haven to do with the funding body), internal factors (these concern the operations within the institutions) and general factors. The outcome of this pilot exercise provides useful information to guide the Directors as they interact with the funding body as well as challenges themselves to address the loopholes in their internal operations.

Keywords: delays, external factors, funding, general factors, Internal factors

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Authors: B. Chandra

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In Association Rule Mining, much attention has been paid for developing algorithms for large (frequent/closed/maximal) itemsets but very little attention has been paid to improve the performance of rule generation algorithms. Rule generation is an important part of Association Rule Mining. In this paper, a novel approach named NARG (Association Rule using Antecedent Support) has been proposed for rule generation that uses memory resident data structure named FCET (Frequent Closed Enumeration Tree) to find frequent/closed itemsets. In addition, the computational speed of NARG is enhanced by giving importance to the rules that have lower antecedent support. Comparative performance evaluation of NARG with fast association rule mining algorithm for rule generation has been done on synthetic datasets and real life datasets (taken from UCI Machine Learning Repository). Performance analysis shows that NARG is computationally faster in comparison to the existing algorithms for rule generation.

Keywords: knowledge discovery, association rule mining, antecedent support, rule generation

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Authors: Chin Pang Lei

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Colonized by the UK, handed over to China, and now as a global financial city, Hong Kong’s history is never easy to write under the dominant discourses of colonialism, nationalism and globalization. In this plight, cinema, regarded as Hong Kong’s most representative cultural form, is used for writing, exploring and questioning the local history of the city. In their writing of the past, Hong Kong directors such as Wong Kar-wai, Stanley Kwan and Tsui Hark have demonstrated alternative ways of historicizing Hong Kong. Despite their interests in different periods of time (Wong is obsessed with the 1960s; Kwan is attracted to the 1930s; Tsui often goes back to the early 20th century), all these directors use genres as their time machines to revisit the past. As a popular cultural form, genres always come with a series of ideologies which define our lives and explain the society. Hence, in a changing society, genres change and complicate themselves with different packages of meanings. Genres function as open-ended and corrigible schemata which can contain multiple themes and various meanings. In Hong Kong, genres, often seen as highly commercial and overly market-oriented, are opportunities for alternative history writing and the exploration of local identities. This paper examines how these Hong Kong directors use the popular forms of genres, such as melodrama, martial art and gangster films, to present the past, and how the stories of the fictional characters, such as prostitutes, martial artists and jobless hooligans mobilize imagination of history. These texts show that genre is a crucial platform for Hong Kong’s post-colonial self-writing. Via genres, history in these films is against official and canonical history as well as grand narrative. Genres as time machines articulate a voice for Hong Kong.

Keywords: Hong Kong cinema, genre, historicizing, local history, Wong Kar-Wai

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Authors: Wei Hu, Wenguang Chen, Chong Dong

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In order to improve the efficiency and safety of photovoltaic power generation devices, this photovoltaic power generation system combines Artificial Intelligence (AI) and the Internet of Things (IoT) to control the chasing photovoltaic power generation device to track the sun to improve power generation efficiency and then convert energy management. The system uses artificial intelligence as the control terminal, the power generation device executive end uses the Linux system, and Exynos4412 is the CPU. The power generating device collects the sun image information through Sony CCD. After several power generating devices feedback the data to the CPU for processing, several CPUs send the data to the artificial intelligence control terminal through the Internet. The control terminal integrates the executive terminal information, time information, and environmental information to decide whether to generate electricity normally and then whether to convert the converted electrical energy into the grid or store it in the battery pack. When the power generation environment is abnormal, the control terminal authorizes the protection strategy, the power generation device executive terminal stops power generation and enters a self-protection posture, and at the same time, the control terminal synchronizes the data with the cloud. At the same time, the system is more intelligent, more adaptive, and longer life.

Keywords: photo-voltaic power generation, the pursuit of light, artificial intelligence, internet of things, photovoltaic array, power management

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Authors: Riad

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As present world needs more and more energy in a low cost way, it needs to find out the optimal way of power generation. In the sense of low cost, renewable energy is one of the greatest sources of power generation. Water vapour of sea/river/lake can be used for power generation by using the greenhouse effect in a large flat type water chamber floating on the water surface. The water chamber will always be kept half filled. When water evaporates by sunlight, the high pressured gaseous water will be stored in the chamber. By passing through a pipe and by using aerodynamics it can be used for power generation. The water level of the chamber is controlled by some means. As a large amount of water evaporates, an estimation can be highlighted, approximately 3 to 4 thousand gallons of water evaporates from per acre of surface (this amount will be more by greenhouse effect). This large amount of gaseous water can be utilized for power generation by passing through a pipe. This method can be a source of power generation.

Keywords: renewable energy, greenhouse effect, water chamber, water vapour

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Authors: Narsimhulu Sanke, D. N. Reddy

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The purpose of the paper is to discuss the biomass as a renewable source of energy for power generation. The setup is designed and fabricated in the Centre for Energy Technology (CET) and four different fuels are tested in the laboratory, but here the focus is on wood blocks (fuel) combustion with temperature, gas composition percentage by volume and the heating values.

Keywords: biomass, downdraft gasifier, power generation, renewable energy sources

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Authors: Michael McCann

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Managerial theories propose that, in joint stock companies, executives may be tempted to waste excess free cash on unprofitable projects to keep control of resources. In order to conceal their projects' poor performance, they may seek to engage in earnings management. On the one hand, managers may manipulate earnings upwards in order to post ‘good’ performances and safeguard their position. On the other, since managers pursuit of unrewarding investments are likely to lead to low long-term profitability, managers will use negative accruals to reduce current year’s earnings, smoothing earnings over time in order to conceal the negative effects. Agency models argue that boards of directors are delegated by shareholders to ensure that companies are governed properly. Part of that responsibility is ensuring the reliability of financial information. Analyses of the impact of board characteristics, particularly board independence on the misuse of free cash flow and earnings management finds conflicting evidence. However, existing characterizations of board independence do not account for such directors gaining firm-specific knowledge over time, influencing their monitoring ability. Further, there is little analysis of the influence of the relative experience of independent directors and executives on decisions surrounding the use of free cash. This paper contributes to this literature regarding the heterogeneous characteristics of boards by investigating the influence of independent director tenure on earnings management and the relative tenures of independent directors and Chief Executives. A balanced panel dataset comprising 51 companies across 11 annual periods from 2005 to 2015 is used for the analysis. In each annual period, firms were classified as conducting earnings management if they had discretionary accruals in the bottom quartile (downwards) and top quartile (upwards) of the distributed values for the sample. Logistical regressions were conducted to determine the marginal impact of independent board tenure and a number of control variables on the probability of conducting earnings management. The findings indicate that both absolute and relative measures of board independence and experience do not have a significant impact on the likelihood of earnings management. It is the level of free cash flow which is the major influence on the probability of earnings management. Higher free cash flow increases the probability of earnings management significantly. The research also investigates whether board monitoring of earnings management is contingent on the level of free cash flow. However, the results suggest that board monitoring is not amplified when free cash flow is higher. This suggests that the extent of earnings management in companies is determined by a range of company, industry and situation-specific factors.

Keywords: corporate governance, boards of directors, agency theory, earnings management

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Authors: Muazzam Ali Khan Khattak

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Next Generation Network is combination of different networks having different technologies. Due to mobile nature of nodes the movement of nodes occurs from one network to another network. Multicasting in such networks is still a hot issue of research because the user in today's world wants reliable communication wherever it lies. Due to heterogeneity of NGN it is very difficult to handle reliable multicast communication. In this paper we proposed an improved scheme for reliable multicast communication in next generation networks. Because multicast communication is very important to deliver same data packets to multiple receivers and minimize the network traffic. This new scheme will make the multicast communication in NGN more reliable and efficient.

Keywords: next generation networks, route request, IPT, NACK, ARQ, DTN

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Authors: Rishi Prajapati

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3G is the abbreviation of third generation of wireless mobile telecommunication technologies. 3G is a mode that finds application in wireless voice telephony, mobile internet access, fixed wireless internet access, video calls and mobile TV. It also provides mobile broadband access to smartphones and mobile modems in laptops and computers. The first 3G networks were introduced in 1998, followed by 4G networks in 2008. 4G is the abbreviation of fourth generation of wireless mobile telecommunication technologies. 4G is termed to be the advanced form of 3G. 4G was firstly introduced in South Korea in 2007. Many abstracts have floated researches that depicted the diversity and similarity between the third and the fourth generation of wireless mobile telecommunications technology, whereas this abstract reflects the study that focuses on analyzing the preference between 3G versus 4G given by the elite group of the Indian society who are known as adolescents or the Millennial Generation aging from 18 years to 25 years. The Millennial Generation was chosen for this study as they have the easiest access to the latest technology. A sample size of 200 adolescents was selected and a structured survey was carried out which had several closed ended as well as open ended questions, to aggregate the result of this study. It was made sure that the effect of environmental factors on the subjects was as minimal as possible. The data analysis comprised of primary data collection reflecting it as quantitative research. The rationale behind this research is to give brief idea of how 3G and 4G are accepted by the Millennial Generation in India. The findings of this research would materialize a framework which depicts whether Millennial Generation would prefer 4G over 3G or vice versa.

Keywords: fourth generation, wireless telecommunication technology, Indian society, millennial generation, market research, third generation

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Authors: Yeliz Ekinci, Melis Koyuncu

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Successful planning of solid waste management systems requires successful prediction of the amount of solid waste generated in an area. Waste management planning can protect the environment and human health, hence it is tremendously important for countries. The lack of information in waste generation can cause many environmental and health problems. Turkey is a country that plans to join European Union, hence, solid waste management is one of the most significant criteria that should be handled in order to be a part of this community. Solid waste management system requires a good forecast of solid waste generation. Thus, this study aims to forecast solid waste generation in Turkey. Artificial Neural Network and Linear Regression models will be used for this aim. Many models will be run and the best one will be selected based on some predetermined performance measures.

Keywords: forecast, solid waste generation, solid waste management, Turkey

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Authors: Arslan Ellahi, Syed Amjad Hussain

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Software Testing is a vital process in software development life cycle. We can attain the quality of software after passing it through software testing phase. We have tried to find out automatic test data generation techniques that are a key research area of software testing to achieve test automation that can eventually decrease testing time. In this paper, we review some of the approaches presented in the literature which use evolutionary search based algorithms like Genetic Algorithm, Particle Swarm Optimization (PSO), etc. to validate the test data generation process. We also look into the quality of test data generation which increases or decreases the efficiency of testing. We have proposed test data generation techniques for model-based testing. We have worked on tuning and fitness function of PSO algorithm.

Keywords: search based, evolutionary algorithm, particle swarm optimization, genetic algorithm, test data generation

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Authors: Yufen Qin

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Topic-to-Essay generation is a challenging task in Natural language processing, which aims to generate novel, diverse, and topic-related text based on user input. Previous research has overlooked the generation of articles under the constraints of event elements, resulting in issues such as incomplete event elements and logical inconsistencies in the generated results. To fill this gap, this paper proposes an event-constrained approach for a topic-to-essay generation that enforces the completeness of event elements during the generation process. Additionally, a language model is employed to verify the logical consistency of the generated results. Experimental results demonstrate that the proposed model achieves a better BLEU-2 score and performs better than the baseline in terms of subjective evaluation on a real dataset, indicating its capability to generate higher-quality topic-related text.

Keywords: event element, language model, natural language processing, topic-to-essay generation.

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Authors: Khaled Alabduljabbar

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Background: Benign, isolated, recurrent sixth nerve palsy is very rare in children. Here we report a case of recurrent abducens nerve palsy with no obvious etiology. It is a diagnosis of exclusion. A recurrent benign form of 6th nerve palsy, a rarer still palsy, has been described in the literature, and it is of most likely secondary to inflammatory causes, e.g, following viral and bacterial infections. Purpose: To present a case of 14 months old girl with recurrent attacks of isolated left sixth cranial nerve palsy following upper respiratory tract infection. Observation: The patient presented to opthalmology clinic with sudden onset of inward deviation (esotropia) of the left eye with a compensatory left face turn one week following signs of upper respiratory tract infection. Ophthalmological examination revealed large angle esotropia of the left eye in primary position, with complete limitation of abduction of the left eye, no palpebral fissure changes, and abnormal position of the head (left face turn). Visual acuity was normal, and no significant refractive error on cycloplegic refraction for her age. Fundus examination was normal with no evidence of papilledema. There was no relative afferent pupillary defect (RAPD) and no anisocoria. Past medical history and family history were unremarkable, with no history of convulsion attacks or head trauma. Additional workout include CBC. Erythrocyte sedimentation rate, Urgent magnetic resonance imaging (MRI), and angiography of the brain were performed and demonstrated the absence of intracranial and orbital lesions. Referral to pediatric neurologist was also done and concluded no significant finding. The patient showed improvement of the left sixth cranial nerve palsy and left face turn over a period of two months. Seven months since the first attack, she experienced a recurrent attack of left eye esotropia with left face turn concurrent with URTI. The rest of eye examination was again unremarkable. CT scan and MRI scan of brain and orbit were performed and showed only signs of sinusitis with no intracranial pathology. The palsy resolved spontaneously within two months. A third episode of left 6th nerve palsy occurred 6 months later, whichrecovered over one month. Examination and neuroimagingwere unremarkable. A diagnosis of benign recurrent left 6th cranial nerve palsy was made. Conclusion: Benign sixth cranial nerve palsy is always a diagnosis of exclusion given the more serious and life-threatening alternative causes. It seems to have a good prognosis with only supportive measures. The likelihood of benign 6th cranial nerve palsy to resolve completely and spontaneously is high. Observation for at least 6 months without intervention is advisable.

Keywords: 6th nerve pasy, abducens nerve pasy, recurrent nerve palsy, cranial nerve palsy

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Authors: Ben Kwame Agyei-Mensah

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This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the Ghana Stock Exchange. The research was conducted through detailed analysis of the 2012 financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the extent of financial ratio disclosure level, mean of 62.78%, indicate that most of the firms listed on the Ghana Stock Exchange did not overwhelmingly disclose such ratios in their annual reports. The results of the low quality of financial ratio disclosure mean of 6.64% indicate that the disclosures failed woefully to meet the International Accounting Standards Board's qualitative characteristics of relevance, reliability, comparability and understandability. The results of the multiple regression analysis show that leverage (gearing ratio) and return on investment (dividend per share) are associated on a statistically significant level as far as the extent of financial ratio disclosure is concerned. Board ownership concentration and proportion of (independent) non-executive directors, on the other hand were found to be statistically associated with the quality of financial ratio disclosed. There is a significant negative relationship between ownership concentration and the quality of financial ratio disclosure. This means that under a higher level of ownership concentration less quality financial ratios are disclosed. The findings also show that there is a significant positive relationship between board composition (proportion of non-executive directors) and the quality of financial ratio disclosure.

Keywords: voluntary disclosure, firm-specific characteristics, financial reporting, financial ratio disclosure, Ghana stock exchange

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Authors: Sewe Silvanus Odhiambo

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Globally, many governments have publicly recognized private security firms as essential services providers. The private security firms face a lot of challenges, but the COVID-19 situation also has exacerbated them to another level. This paper locates its relevance in the post-coronavirus era. The COVID-19 pandemic has redefined the world operation, which shows a higher impact on the security field. Accordingly, the purpose of the study was to examine the role of corporate governance on the performance of private security firms in a post-covid pandemic era in Kenya. The study employed a descriptive research design, which included a quantitative approach and secondary data. The study was carried in the month of July 2021 from the registered private security firms. After targeting all private security firms, only 54 firms had disclosed their annual report by the time of conducting the study. The results depicted that pandemic has affected the performance of private security firms measures unfavorably. Further, boards of directors show a positive association with security firm performance. The study recommends that there is need board of directors to enhance management’s risk assessments in the midst of COVID-19; ensure that there are business continuity plans; there is organizational resilience; there is need for the development of new digital strategies; enabling the digital workforce in the firms and have effective communication plans with both internal and external stakeholders to deal with uncertainties and develop more post-COVID practices for boards of directors to improve performance of private security firms in Kenya. The practical implications of the study are that the research outcomes might assist regulatory bodies, investors, policymakers, and the security sector in general in their formulation of public and corporate governance strategies concerning future emergency preparedness and responses. This study also provides a unique contribution to the literature of COVID-19 and security firm performance in emerging economies context.

Keywords: COVID-19, corporate governance, firm performance, private security firms

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Authors: Manmeet Kaur, Madhu Vij

Abstract:

The Board of Directors in a firm performs the primary role of an internal control mechanism. This Study seeks to understand the relationship between internal governance and performance of banks in India. The research paper investigates the effect of board structure (proportion of nonexecutive directors, gender diversity, board size and meetings per year) on the firm performance. This paper evaluates the impact of corporate governance mechanisms on bank’s financial performance using panel data for 28 listed banks in National Stock Exchange of India for the period of 2008-2014. Returns on Asset, Return on Equity, Tobin’s Q and Net Interest Margin were used as the financial performance indicators. To estimate the relationship among governance and bank performance initially the Study uses Pooled Ordinary Least Square (OLS) Estimation and Generalized Least Square (GLS) Estimation. Then a well-developed panel Generalized Method of Moments (GMM) Estimator is developed to investigate the dynamic nature of performance and governance relationship. The Study empirically confirms that two-step system GMM approach controls the problem of unobserved heterogeneity and endogeneity as compared to the OLS and GLS approach. The result suggests that banks with small board, boards with female members, and boards that meet more frequently tend to be more efficient and subsequently have a positive impact on performance of banks. The study offers insights to policy makers interested in enhancing the quality of governance of banks in India. Also, the findings suggest that board structure plays a vital role in the improvement of corporate governance mechanism for financial institutions. There is a need to have efficient boards in banks to improve the overall health of the financial institutions and the economic development of the country.

Keywords: board of directors, corporate governance, GMM estimation, Indian banking

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Authors: Xiaolin Zeng, Lei Cheng, Zhirong Li, Xueping Liu

Abstract:

Aiming at the problem of low accuracy and susceptibility to cultural relic diseases in the generation of high-resolution archaeology drawings by current image generation algorithms, an archaeology drawings generation algorithm based on a conditional generative adversarial network is proposed. An attention mechanism is added into the high-resolution image generation network as the backbone network, which enhances the line feature extraction capability and improves the accuracy of line drawing generation. A dual-branch parallel architecture consisting of two backbone networks is implemented, where the semantic translation branch extracts semantic features from orthophotographs of cultural relics, and the gradient screening branch extracts effective gradient features. Finally, the fusion fine-tuning module combines these two types of features to achieve the generation of high-quality and high-resolution archaeology drawings. Experimental results on the self-constructed archaeology drawings dataset of grotto temple statues show that the proposed algorithm outperforms current mainstream image generation algorithms in terms of pixel accuracy (PA), structural similarity (SSIM), and peak signal-to-noise ratio (PSNR) and can be used to assist in drawing archaeology drawings.

Keywords: archaeology drawings, digital heritage, image generation, deep learning

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Authors: Amir Lotfi, Seyed Hamid Hosseini

Abstract:

During the recent past, due to the increase of electrical energy demand and governmental resources constraints in creating additional capacity in the generation, transmission, and distribution, privatization, and restructuring in electrical industry have been considered. So, in most of the countries, different parts of electrical industry like generation, transmission, and distribution have been separated in order to create competition. Considering these changes, environmental issues, energy growth, investment of private equity in energy generation units and difficulties of transmission lines expansion, distributed generation (DG) units have been used in power systems. Moreover, reduction in the need for transmission and distribution, the increase of reliability, improvement of power quality, and reduction of power loss have caused DG to be placed in power systems. On the other hand, considering low liquidity need, private investors tend to spend their money for DGs. In this project, the main goal is to offer an algorithm for planning and placing DGs in order to reduce the need for transmission and distribution network.

Keywords: planning, transmission, distributed generation, power security, power systems

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Authors: Anocha Rojanapanich

Abstract:

This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is used for analyzing the data. Results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. And market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship and the contribution of accounting information reports on corporate credibility is generated to the corporate image. That is the corporate image has affected by corporate credibility.

Keywords: corporate credibility, financial and non-financial reports, firms performance, corporate image

Procedia PDF Downloads 297