Search results for: creative accounting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1419

Search results for: creative accounting

549 Testing Nature Based Solutions for Air Quality Improvement: Aveiro Case Study

Authors: A. Ascenso, C. Silveira, B. Augusto, S. Rafael, S. Coelho, J. Ferreira, A. Monteiro, P. Roebeling, A. I. Miranda

Abstract:

Innovative nature-based solutions (NBSs) can provide answers to the challenges that urban areas are currently facing due to urban densification and extreme weather conditions. The effects of NBSs are recognized and include improved quality of life, mental and physical health and improvement of air quality, among others. Part of the work developed in the scope of the UNaLab project, which aims to guide cities in developing and implementing their own co-creative NBSs, intends to assess the impacts of NBSs on air quality, using Eindhoven city as a case study. The state-of-the-art online air quality modelling system WRF-CHEM was applied to simulate meteorological and concentration fields over the study area with a spatial resolution of 1 km2 for the year 2015. The baseline simulation (without NBSs) was validated by comparing the model results with monitored data retrieved from the Eindhoven air quality database, showing an adequate model performance. In addition, land use changes were applied in a set of simulations to assess the effects of different types of NBSs. Finally, these simulations were compared with the baseline scenario and the impacts of the NBSs were assessed. Reductions on pollutant concentrations, namely for NOx and PM, were found after the application of the NBSs in the Eindhoven study area. The present work is particularly important to support public planners and decision makers in understanding the effects of their actions and planning more sustainable cities for the future.

Keywords: air quality, modelling approach, nature based solutions, urban area

Procedia PDF Downloads 233
548 Molecular Dynamics Simulation for Buckling Analysis at Nanocomposite Beams

Authors: Babak Safaei, A. M. Fattahi

Abstract:

In the present study we have investigated axial buckling characteristics of nanocomposite beams reinforced by single-walled carbon nanotubes (SWCNTs). Various types of beam theories including Euler-Bernoulli beam theory, Timoshenko beam theory and Reddy beam theory were used to analyze the buckling behavior of carbon nanotube-reinforced composite beams. Generalized differential quadrature (GDQ) method was utilized to discretize the governing differential equations along with four commonly used boundary conditions. The material properties of the nanocomposite beams were obtained using molecular dynamic (MD) simulation corresponding to both short-(10,10) SWCNT and long-(10,10) SWCNT composites which were embedded by amorphous polyethylene matrix. Then the results obtained directly from MD simulations were matched with those calculated by the mixture rule to extract appropriate values of carbon nanotube efficiency parameters accounting for the scale-dependent material properties. The selected numerical results were presented to indicate the influences of nanotube volume fractions and end supports on the critical axial buckling loads of nanocomposite beams relevant to long- and short-nanotube composites.

Keywords: nanocomposites, molecular dynamics simulation, axial buckling, generalized differential quadrature (GDQ)

Procedia PDF Downloads 316
547 Accountants and Anti-Money Laundering Compliance in the Real Estate Sector

Authors: Mark E. Lokanan, Liz Lee

Abstract:

This paper aims to examine the role of accountants as gatekeepers in anti-money laundering compliance in real estate transactions. The paper seeks to answer questions on ways in which accountants are involved in real estate transactions and mandatory compliance with regulatory authorities in Canada. The data for the study came from semi-structured interviews with accountants, lawyers, and government officials. Preliminary results reveal that there is a conflict between accountants’ obligation to disclose and loyalty to their clients. Accountants often do not see why they are obligated to disclose their clients' information to government agencies. The importance of the client in terms of the amount of revenue contributed to the accounting firm also plays a significant role in accountants' reporting decision-making process. Although the involvement of accountants in real estate purchase and sale transactions is limited to lawyers or notaries, they are often involved in designing financing schemes, which may involve money laundering activities. The paper is of wider public policy interests to both accountants and regulators. It is hard not to see Chartered Professional Accountant (CPA) Canada and government regulators using the findings to better understand the decision-making processes of accountants in their reporting practices to regulatory authorities.

Keywords: money laundering, real estate, disclosure, legislation, compliance

Procedia PDF Downloads 217
546 Philippine Film Industry and Cultural Policy: A Critical Analysis and Case Study

Authors: Michael Kho Lim

Abstract:

This paper examines the status of the film industry as an industry in the Philippines—where or how it is classified in the Philippine industrial classification system and how this positioning gives the film industry an identity (or not) and affects (film) policy development and impacts the larger national economy. It is important to look at how the national government recognises Philippine cinema officially, as this will have a direct and indirect impact on the industry in terms of its representation, conduct of business, international relations, and most especially its implications on policy development and implementation. Therefore, it is imperative that the ‘identity’ of Philippine cinema be clearly established and defined in the overall industrial landscape. Having a clear understanding of Philippine cinema’s industry status provides a better view of the bigger picture and helps us determine cinema’s position in the national agenda in terms of priority setting, future direction and how the state perceives and thereby values the film industry as an industry. This will then serve as a frame of reference that will anchor the succeeding discussion. Once the Philippine film industry status is identified, the paper will then clarify how cultural policy is defined, understood, and applied in the Philippines in relation to Philippine cinema by reviewing and analyzing existing policy documents and pending bills in the Philippine Congress and Senate. Lastly, the paper delves into the roles that (national) cultural institutions and industry organisations play as primary drivers or support mechanisms and how they become platforms (or not) for the upliftment of the independent film sector and towards the sustainability of the film industry. The paper concludes by arguing that the role of the government and how government officials perceive and treats culture is far more important than cultural policy itself, as these policies emanate from them.

Keywords: cultural and creative industries, cultural policy, film industry, Philippine cinema

Procedia PDF Downloads 422
545 Challenges and Opportunities in Modelling Energy Behavior of Household in Malaysia

Authors: Zuhaina Zakaria, Noraliza Hamzah, Siti Halijjah Shariff, Noor Aizah Abdul Karim

Abstract:

The residential sector in Malaysia has become the single largest energy sector accounting for 21% of the entire energy usage of the country. In the past 10 years, a number of energy efficiency initiatives in the residential sector had been undertaken by the government including. However, there is no clear evidence that the total residential energy consumption has been reduced substantially via these strategies. Household electrical appliances such as air conditioners, refrigerators, lighting and televisions are used depending on the consumers’ activities. The behavior of household occupants played an important role in energy consumption and influenced the operation of the physical devices. Therefore, in order to ensure success in energy efficiency program, it requires not only the technological aspect but also the consumers’ behaviors component. This paper focuses on the challenges and opportunities in modelling residential consumer behavior in Malaysia. A field survey to residential consumers was carried out and responses from the survey were analyzed to determine the consumers’ level of knowledge and awareness on energy efficiency. The analyses will be used in determining a right framework to explain household energy use intentions and behavior. These findings will be beneficial to power utility company and energy regulator in addressing energy efficiency related issues.

Keywords: consumer behavior theories, energy efficiency, household occupants, residential consumer

Procedia PDF Downloads 320
544 Capitalizing on Differential Network Ties: Unpacking Individual Creativity from Social Capital Perspective

Authors: Yuanyuan Wang, Chun Hui

Abstract:

Drawing on social capital theory, this article discusses how individuals may utilize network ties to come up with creativity. Social capital theory elaborates how network ties enhances individual creativity from three dimensions: structural access, and relational and cognitive mechanisms. We categorize network ties into strong and weak in terms of tie strength. With less structural constraints, weak ties allow diverse and heterogeneous knowledge to prosper, further facilitating individuals to build up connections among diverse even distant ideas. On the other hand, strong ties with the relational mechanism of cooperation and trust may benefit the accumulation of psychological capital, ultimately to motivate and sustain creativity. We suggest that differential ties play different roles for individual creativity: Weak ties deliver informational benefit directly rifling individual creativity from informational resource aspect; strong ties offer solidarity benefits to reinforce psychological capital, which further inspires individual creativity engagement from a psychological viewpoint. Social capital embedded in network ties influence individuals’ informational acquisition, motivation, as well as cognitive ability to be creative. Besides, we also consider the moderating effects constraining the relatedness between network ties and creativity, such as knowledge articulability. We hypothesize that when the extent of knowledge articulability is low, that is, with low knowledge codifiability, and high dependency and ambiguity, weak ties previous serving as knowledge reservoir will not become ineffective on individual creativity. Two-wave survey will be employed in Mainland China to empirically test mentioned propositions.

Keywords: network ties, social capital, psychological capital, knowledge articulability, individual creativity

Procedia PDF Downloads 395
543 Computer Science, Mass Communications, and Social Entrepreneurship: An Interdisciplinary Approach to Teaching Interactive Storytelling for the Greater Good

Authors: Susan Cardillo

Abstract:

This research will consider ways to bridge the gap between Computer Science and Media Communications and while doing so create Social Entrepreneurship for student success. New Media, as it has been referred to, is considered content available on-demand through Internet, a digital device, usually containing some kind of interactivity and creative participation. It is the interplay between technology, images, media and communications. The next generation of the newspaper, radio, television, and film students need to have a working knowledge of the technologies that are available for the creation of their work and taught to use this knowledge to create a voice. The work is interdisciplinary; in communications, we understand the necessity of reporting and disseminating information. In documentary film we understand the instructional and historic aspects of media and technology and in the non-profit sector, we see the need for expanding outlets for good. So, the true necessity is to utilize ‘new media’ technologies to advance social causes while reporting information, teaching and creating art. Goals: The goal of this research is to give communications students a better understanding of the technology that is both, currently at their disposal, and on the horizon, so that they can use it in their media, communications and art endeavors to be a voice for their generation. There is no longer a need to be a computer scientist to have a working knowledge of communication technologies and how they will benefit our work. There are many free and easy to use applications available for the creation of interactive communications. Methodology: This is Qualitative-Case Study that puts these ideas into action. There is a survey at the end of the experiment that is qualitative in nature and allows for the participants to share ideas and feelings about the technology and approach.

Keywords: interactive storytelling, web documentary, mass communications, teaching

Procedia PDF Downloads 274
542 Adoption of International Financial Reporting Standards and Earnings Quality in Listed Deposit Money Banks in Nigeria

Authors: Shehu Usman Hassan

Abstract:

Published accounting information in financial statements are required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. This paper investigates firm attributes from perspective of structure, monitoring, performance elements of listed deposit money banks in Nigeria. The study adopted correlational research design with balanced panel data of 14 banks as sample of the study using multiple regression as a tool of analysis. The result reveals that firms attributes (leverage, profitability, liquidity, bank size and bank growth) has as significant influence on earnings quality of listed deposit money banks in Nigeria after the adoption of IFRS, while the pre period shows that the selected firm attributes has no significant impact on earnings quality. It is therefore concluded that the adoption of IFRS is right and timely.

Keywords: earnings quality, firm attributes, listed deposit money bank, Nigeria

Procedia PDF Downloads 499
541 Studying the Effects of Conditional Conservatism and Lack of Information Asymmetry on the Cost of Capital of the Accepted Companies in Tehran Stock Exchange

Authors: Fayaz Moosavi, Saeid Moradyfard

Abstract:

One of the methods in avoiding management fraud and increasing the quality of financial information, is the notification of qualitative features of financial information, including conservatism characteristic. Although taking a conservatism approach, while boosting the quality of financial information, is able to reduce the informational risk and the cost of capital stock of commercial department, by presenting an improper image about the situation of the commercial department, raises the risk of failure in returning the main and capital interest, and consequently the cost of capital of the commercial department. In order to know if conservatism finally leads to the increase or decrease of the cost of capital or does not have any influence on it, information regarding accepted companies in Tehran stock exchange is utilized by application of pooling method from 2007 to 2012 and it included 124 companies. The results of the study revealed that there is an opposite and meaningful relationship between conditional conservatism and the cost of capital of the company. In other words, if bad and unsuitable news and signs are reflected sooner than good news in accounting profit, the cost of capital of the company increases. In addition, there is a positive and meaningful relationship between the cost of capital and lack of information asymmetry.

Keywords: conditional conservatism, lack of information asymmetry, the cost of capital, stock exchange

Procedia PDF Downloads 257
540 Health Communication: A Southwest Georgia Health Literacy Project

Authors: Marsha R. Lawrence

Abstract:

Introduction: In February and March of 2020, many Black Americans in Albany, Georgia, were impacted by COVID-19 compared to the rest of the country. Due to misinformation and distrust in the community, citizens were not able to make good health decisions regarding COVID-19. The city of Albany applied for a grant with the Department of Health and Human Services, specifically the Office of Minority Health and it was approved. The city of Albany partnered with Albany State University to administer the grant and implementation ensued. Method: An eleven-page electronic and paper cross-sectional survey was given to participants. Albany State University recruited community partners like health care organizations and faith-based organizations to reach the citizens of Albany, Georgia. These partners reached participants through creative community activities to educate participants about COVID-19 and provide incentives to receive a vaccine. Data collection is still in progress because activities are ongoing. Anticipated Results: By December 2023, we anticipate results of the number of participants who accepted vaccines based on participants who stated providers checked their understanding, participants who were satisfied with communication regarding COVID-19 health information about the vaccine, and participants who were involved in decisions regarding the COVID-19 vaccine. Conclusion: Health communication is a subsection of health literacy. At this point, approximately 4000 individuals have received information and education about COVID-19 in the Albany area. We expect building trusting relationships played an important part in the increase in knowledge and vaccination in Albany, Georgia.

Keywords: health literacy, health communication, vaccination, COVID-19

Procedia PDF Downloads 75
539 Reducing Support Structures in Design for Additive Manufacturing: A Neural Networks Approach

Authors: Olivia Borgue, Massimo Panarotto, Ola Isaksson

Abstract:

This article presents a neural networks-based strategy for reducing the need for support structures when designing for additive manufacturing (AM). Additive manufacturing is a relatively new and immature industrial technology, and the information to make confident decisions when designing for AM is limited. This lack of information impacts especially the early stages of engineering design, for instance, it is difficult to actively consider the support structures needed for manufacturing a part. This difficulty is related to the challenge of designing a product geometry accounting for customer requirements, manufacturing constraints and minimization of support structure. The approach presented in this article proposes an automatized geometry modification technique for reducing the use of the support structures while designing for AM. This strategy starts with a neural network-based strategy for shape recognition to achieve product classification, using an STL file of the product as input. Based on the classification, an automatic part geometry modification based on MATLAB© is implemented. At the end of the process, the strategy presents different geometry modification alternatives depending on the type of product to be designed. The geometry alternatives are then evaluated adopting a QFD-like decision support tool.

Keywords: additive manufacturing, engineering design, geometry modification optimization, neural networks

Procedia PDF Downloads 243
538 Efficacy of Technology for Successful Learning Experience; Technology Supported Model for Distance Learning: Case Study of Botho University, Botswana

Authors: Ivy Rose Mathew

Abstract:

The purpose of this study is to outline the efficacy of technology and the opportunities it can bring to implement a successful delivery model in Distance Learning. Distance Learning has proliferated over the past few years across the world. Some of the current challenges faced by current students of distance education include lack of motivation, a sense of isolation and a need for greater and improved communication. Hence the author proposes a creative technology supported model for distance learning exactly mirrored on the traditional face to face learning that can be adopted by distance learning providers. This model suggests the usage of a range of technologies and social networking facilities, with the aim of creating a more engaging and sustaining learning environment to help overcome the isolation often noted by distance learners. While discussing the possibilities, the author also highlights the complexity and practical challenges of implementing such a model. Design/methodology/approach: Theoretical issues from previous research related to successful models for distance learning providers will be considered. And also the analysis of a case study from one of the largest private tertiary institution in Botswana, Botho University will be included. This case study illustrates important aspects of the distance learning delivery model and provides insights on how curriculum development is planned, quality assurance is done, and learner support is assured for successful distance learning experience. Research limitations/implications: While some of the aspects of this study may not be applicable to other contexts, a number of new providers of distance learning can adapt the key principles of this delivery model.

Keywords: distance learning, efficacy, learning experience, technology supported model

Procedia PDF Downloads 237
537 Assessing the Impact of Renewable Energy on Regional Sustainability: A Comparative Study of Suwon and Seoul

Authors: Jongsoo Jurng

Abstract:

The drive to expand renewable energies is often in direct conflict with sustainable development goals. Thus, it is important that energy policies account for potential trade-offs. We assess the interlinkages between energy, food, water, and land, for two case studies, Suwon and Seoul. We apply a range of assessment methods and study their usefulness as tools to identify trade-offs and to compare the sustainability performance. We calculate cross-sectoral footprints, self-sufficiency ratios and perform a simplified Energy-Water-Food nexus analysis. We use the latter for assessing scenarios to increase energy and food self-sufficiency in Suwon, while we use ecosystem service (ESS) accounting for Seoul. For Suwon, we find that constraints on the energy, food and water sectors urgently call for integrated approaches to energy policy; for Seoul, the further expansion of renewables comes at the expense of cultural and supporting ESS, which could outweigh gains from increased energy exports. We recommend a general upgrade to indicators and visualization methods that look beyond averages and a fostering of infrastructure for data on sustainable development based on harmonized international protocols. We warn against rankings of countries or regions based on benchmarks that are neither theory-driven nor location-specific.

Keywords: ESS, renewable energy, energy-water-food nexus, assessment

Procedia PDF Downloads 126
536 Understanding the Impact of Climate Change on Farmer's Technical Efficiency in Mali

Authors: Christelle Tchoupé Makougoum

Abstract:

In the context of agriculture, differences across localities in term of climate change can create systematic variation among farmers technical efficiency. Failure to account for climate variability could lead to wrong conclusions about farmers’ technical efficiency and also it could bias the ranking of farmers according to their managerial performance. The literature on agricultural productivity has given little attention to this issue whereas it is necessary for establishing to what extent climate affects farmers efficiency. This article contributes to the preview literature by two ways. First, it proposed a new econometric model that accounting for the climate change influences on technical efficiency in the specific area of agriculture. Second it estimates the inefficiency due to climate change and the real managerial performance of Malian farmers. Using the Mali’s data from agricultural census and CRU TS3 climatic database we implemented an adjusted stochastic frontier methodology to account for the impact of environmental factors. The results yield three main findings. First, instability in temperatures and rainfall decreases technical efficiency on average. Second, the climate change modifies the classification of the farmers according to their efficiency scores. Thirdly it is noted that, although climate changes are partly responsible for the deviation from the border, the capacity of farmers to combine inputs into the optimal proportion is more to undermine. The study concluded that improving farmer efficiency should include fostering their resilience to climate change.

Keywords: agriculture, climate change, stochastic production function, technical efficiency

Procedia PDF Downloads 508
535 Seasonal and Species Variations in Incidence of Foetal Loss at the Maiduguri Abattoir in Northern Nigeria

Authors: Abdulrazaq O. Raji, Abba Mohammed, Ibrahim D. Mohammed

Abstract:

This study was conducted to investigate foetal loss among slaughtered livestock species at the Maiduguri abattoir from 2009 to 2013. Record of animals slaughtered monthly and fetuses recovered were collected from the management of the Maiduguri abattoir. Data was subjected to Analysis of Variance using the General Linear Model of SPSS 13.0 with Season, Species and their interaction as fixed factors. Average yearly slaughter at the Maiduguri abattoir was 63,225 animals with cattle, camel, goat and sheep accounting for 19737, 7374, 19281 and 17540 of the total. The corresponding number of those pregnant were 3117, 839, 2281 and 2432 out of a total of 8522 animals. Thus, cattle, camel, goat and sheep accounted for 30.87, 11.53, 30.16 and 27.44%, respectively of the animals slaughtered at the Abattoir and 35.96, 9.68, 26.31 and 28.05% of the foetal loss. The effect of season and species on foetal loss was significant (P < 0.05). The number of pregnant animals slaughtered and foetal loss were higher during wet than dry season. Similarly, foetal loss at the abattoir was higher in the month of May in respect of camel, goat and sheep, and August for cattle. Camel was the least slaughtered animal and had the least number of pregnant females. Foetal loss (%) was higher (P < 0.05) for cattle compared to other species. The interaction showed that camel was the least slaughtered species in both seasons and cattle in the wet season had the highest foetal loss.

Keywords: abattoir, foetal loss, season, species

Procedia PDF Downloads 523
534 Effect of Internal Control Weaknesses and Audit Opinion to the Findings of State Losses

Authors: Wiji Wijaya

Abstract:

The aim of this research is to examine the effect of internal control weaknesses and audit opinion on the state’s loss findings of audit compliance to the regulation in public sector. The samples of this research consisted of 175 local government financial statements in the area of Central Java Province at 2009 until 2013. Area sampling design was used to select the financial statements. This study using quantitative descriptive statistical analysis and regression was run for data analysis and hypothesis examination. Result of this study indicated that internal control weaknesses and audit opinion contributes a positive influence which is significant to the state’s loss findings of audit compliance to the regulation. The internal control weaknesses that affect the state's loss finding are weakness control system of accounting and reporting with the value of the critical ratio 0.010 p 2.613 ; weakness budget execution control system with critical ratio value of 3.421 p 0.001 and weaknesses internal control structure with critical ratio value of 2.246 p 0.026 . While the audit opinion with a critical ratio value of 4.401 p 0.000. The implications of this research so that policy makers at the local government should give more attention to the implementation and improvement of internal control system.

Keywords: audit compliance findings, state’s loss, audit opinion, internal control, local government

Procedia PDF Downloads 367
533 Financing from Customers for SMEs and Managing Financial Risks: The Role of Customer Relationships

Authors: Yongsheng Guo, Mengyu Lu

Abstract:

This study investigates how Chinese SMEs manage financial risks in financing from customers from the perspectives of ethics and national culture. A grounded theory approach is adopted to identify the causal conditions, actions/interactions, and consequences. 32 interviews were conducted, and systematic coding methods were used to identify themes and categories. This study found that Chinese ethical principles, including integrity, friendship, and reciprocity, and cultural traits, including collectivism, acquaintance society, and long-term orientation, provide conditions for financing from customers. The SMEs establish trust-based relationships with customers through personal communications and social networks and reduce financial risk through diversification, frequent operations, and enterprise reputations. Both customers and SMEs can get benefits like financial resources and customer experiences. This study creates a theoretical framework that connects the causal conditions, processes, and outcomes, providing a deeper understanding of financing from customers. A resource and process capability theory of SMEs and a customer capital and customer value model are proposed to connect accounting and finance concepts. Suggestions are proposed for the authorities as more guidance and regulations are needed for this informal finance.

Keywords: CRM, culture, ethics, SME, risk management

Procedia PDF Downloads 34
532 Acute Asthma in Emergency Department, Prevalence of Respiratory and Non-Respiratory Symptoms

Authors: Sherif Refaat, Hassan Aref

Abstract:

Background: Although asthma is a well-identified presentation to the emergency department, little is known about the frequency and percentage of respiratory and non-respiratory symptoms in patients with acute asthma in the emergency department (ED). Objective: The aim of this study is to identify the relationship between acute asthma exacerbation and different respiratory and non-respiratory symptoms including chest pain encountered by patients visiting the emergency department. Subjects and methods: Prospective study included 169 (97 females and 72 males) asthmatic patients who were admitted to emergency department of two tertiary care facility hospitals for asthma exacerbation from the period of September 2010 to August 2013, an anonyms questionnaire was used to collect symptoms and analysis of symptoms. Results: Females were 97 (57%) of the patients, mean age was 35.6 years; dyspnea on exertion was the commonest symptom accounting for 161 (95.2%) of patients, followed by dyspnea at rest 155 (91.7%), wheezing in 152 (89.9%), chest pain was present in 82 patients (48.5%), the pain was burning in 36 (43.9%) of the total patients with chest pain. Non-respiratory symptoms were seen frequently in acute asthma in ED. Conclusions: Dyspnea was the commonest chest symptoms encountered in patients with acute asthma followed by wheezing. Chest pain in acute asthma is a common symptom and should be fully studied to exclude misdiagnosis as of cardiac origin; there is a need for a better dissemination of knowledge about this disease association with chest pain. It was also noted that other non-respiratory symptoms are frequently encountered with acute asthma in emergency department.

Keywords: asthma, emergency department, respiratory symptoms, non respiratory system

Procedia PDF Downloads 415
531 Family Homicide: A Comparison of Rural and Urban Communities in California

Authors: Bohsiu Wu

Abstract:

This study compares the differences in social dynamics between rural and urban areas in California to explain homicides involving family members. It is hypothesized that rural homicides are better explained by social isolation and lack of intervention resources, whereas urban homicides are attributed to social disadvantage factors. Several critical social dynamics including social isolation, social disadvantages, acculturation, and intervention resources were entered in a hierarchical linear model (HLM) to examine whether county-level factors affect how each specific dynamic performs at the ZIP code level, a proxy measure for communities. Homicide data are from the Supplementary Homicide Report for all 58 counties in California from 1997 to 1999. Predictors at both the county and ZIP code levels are derived from the 2000 US census. Preliminary results from a HLM analysis show that social isolation is a significant but moderate predictor to explain rural family homicide and various social disadvantage factors are significant factors accounting for urban family homicide. Acculturation has little impact. Rurality and urbanity appear to interact with various social dynamics in explaining family homicide. The implications for prevention at both the county and community level as well as directions for future study on the differences between rural and urban locales are explored in the paper.

Keywords: communities, family, HLM, homicide, rural, urban

Procedia PDF Downloads 318
530 Inquiry on the Improvement Teaching Quality in the Classroom with Meta-Teaching Skills

Authors: Shahlan Surat, Saemah Rahman, Saadiah Kummin

Abstract:

When teachers reflect and evaluate whether their teaching methods actually have an impact on students’ learning, they will adjust their practices accordingly. This inevitably improves their students’ learning and performance. The approach in meta-teaching can invigorate and create a passion for teaching. It thus helps to increase the commitment and love for the teaching profession. This study was conducted to determine the level of metacognitive thinking of teachers in the process of teaching and learning in the classroom. Metacognitive thinking teachers include the use of metacognitive knowledge which consists of different types of knowledge: declarative, procedural and conditional. The ability of the teachers to plan, monitor and evaluate the teaching process can also be determined. This study was conducted on 377 graduate teachers in Klang Valley, Malaysia. The stratified sampling method was selected for the purpose of this study. The metacognitive teaching inventory consisting of 24 items is called InKePMG (Teacher Indicators of Effectiveness Meta-Teaching). The results showed the level of mean is high for two components of metacognitive knowledge; declarative knowledge (mean = 4.16) and conditional (mean = 4.11) whereas, the mean of procedural knowledge is 4.00 (moderately high). Similarly, the level of knowledge in monitoring (mean = 4.11), evaluating (mean = 4.00) which indicate high score and planning (mean = 4.00) are moderately high score among teachers. In conclusion, this study shows that the planning and procedural knowledge is an important element in improving the quality of teachers teaching in the classroom. Thus, the researcher recommended that further studies should focus on training programs for teachers on metacognitive skills and also on developing creative thinking among teachers.

Keywords: metacognitive thinking skills, procedural knowledge, conditional knowledge, meta-teaching and regulation of cognitive

Procedia PDF Downloads 404
529 Characterization of Organic Matter in Spodosol Amazonian by Fluorescence Spectroscopy

Authors: Amanda M. Tadini, Houssam Hajjoul, Gustavo Nicolodelli, Stéphane Mounier, Célia R. Montes, Débora M. B. P. Milori

Abstract:

Soil organic matter (SOM) plays an important role in maintaining soil productivity and accounting for the promotion of biological diversity. The main components of the SOM are the humic substances which can be fractionated according to its solubility in humic acid (HA), fulvic acids (FA) and humin (HU). The determination of the chemical properties of organic matter as well as its interaction with metallic species is an important tool for understanding the structure of the humic fractions. Fluorescence spectroscopy has been studied as a source of information about what is happening at the molecular level in these compounds. Specially, soils of Amazon region are an important ecosystem of the planet. The aim of this study is to understand the molecular and structural composition of HA samples from Spodosol of Amazonia using the fluorescence Emission-Excitation Matrix (EEM) and Time Resolved Fluorescence Spectroscopy (TRFS). The results showed that the samples of HA showed two fluorescent components; one has a more complex structure and the other one has a simpler structure, which was also seen in TRFS through the evaluation of each sample lifetime. Thus, studies of this nature become important because it aims to evaluate the molecular and structural characteristics of the humic fractions in the region that is considered as one of the most important regions in the world, the Amazon.

Keywords: Amazonian soil, characterization, fluorescence, humic acid, lifetime

Procedia PDF Downloads 598
528 Comparison of Tourist Shopping Patterns in Korea, 2009-2015: A Case of China and Japan

Authors: Miju Choi, Ava Seo

Abstract:

Japan has been positioned as a major inbound market to Korea, accounting for about 31% of total inbound visitors until 2012. The percentage has sharply dropped each year since and remained in second place, reaching 13.33% in 2016. Meanwhile, China has been boosted as a major inbound market, reaching 46.79% in 2016. Chinese tourists mainly visit Korea with the major purpose of shopping. They consume Korean cosmetic/beauty products and clothes while Japanese tourists prefer to purchase healthy food such as ginseng and seaweed. This study aims to investigate and compare tourist shopping patterns across two major inbound markets, China and Japan. A quantitative approach using survey was applied from 2009 to 2016. Findings suggest Chinese visit Korea due to quality of product, value for money, and accessibility, and trust. Meanwhile, Japanese choose Korea as a shopping destination mainly due to convenience, affordability, and tourist attractions. Also, there were significant differences in shopping venues. For example, Japanese tourists prefer shopping at department stores while Chinese tourists prefer retail outlets and local markets. This study contributes to deeper understanding on two major inbound markets to Korea and suggests future marketing strategies.

Keywords: tourist shopping patterns, Korea, China, Japan, historical data

Procedia PDF Downloads 190
527 Consumer Preferences for Low-Carbon Futures: A Structural Equation Model Based on the Domestic Hydrogen Acceptance Framework

Authors: Joel A. Gordon, Nazmiye Balta-Ozkan, Seyed Ali Nabavi

Abstract:

Hydrogen-fueled technologies are rapidly advancing as a critical component of the low-carbon energy transition. In countries historically reliant on natural gas for home heating, such as the UK, hydrogen may prove fundamental for decarbonizing the residential sector, alongside other technologies such as heat pumps and district heat networks. While the UK government is set to take a long-term policy decision on the role of domestic hydrogen by 2026, there are considerable uncertainties regarding consumer preferences for ‘hydrogen homes’ (i.e., hydrogen-fueled appliances for space heating, hot water, and cooking. In comparison to other hydrogen energy technologies, such as road transport applications, to date, few studies have engaged with the social acceptance aspects of the domestic hydrogen transition, resulting in a stark knowledge deficit and pronounced risk to policymaking efforts. In response, this study aims to safeguard against undesirable policy measures by revealing the underlying relationships between the factors of domestic hydrogen acceptance and their respective dimensions: attitudinal, socio-political, community, market, and behavioral acceptance. The study employs an online survey (n=~2100) to gauge how different UK householders perceive the proposition of switching from natural gas to hydrogen-fueled appliances. In addition to accounting for housing characteristics (i.e., housing tenure, property type and number of occupants per dwelling) and several other socio-structural variables (e.g. age, gender, and location), the study explores the impacts of consumer heterogeneity on hydrogen acceptance by recruiting respondents from across five distinct groups: (1) fuel poor householders, (2) technology engaged householders, (3) environmentally engaged householders, (4) technology and environmentally engaged householders, and (5) a baseline group (n=~700) which filters out each of the smaller targeted groups (n=~350). This research design reflects the notion that supporting a socially fair and efficient transition to hydrogen will require parallel engagement with potential early adopters and demographic groups impacted by fuel poverty while also accounting strongly for public attitudes towards net zero. Employing a second-order multigroup confirmatory factor analysis (CFA) in Mplus, the proposed hydrogen acceptance model is tested to fit the data through a partial least squares (PLS) approach. In addition to testing differences between and within groups, the findings provide policymakers with critical insights regarding the significance of knowledge and awareness, safety perceptions, perceived community impacts, cost factors, and trust in key actors and stakeholders as potential explanatory factors of hydrogen acceptance. Preliminary results suggest that knowledge and awareness of hydrogen are positively associated with support for domestic hydrogen at the household, community, and national levels. However, with the exception of technology and/or environmentally engaged citizens, much of the population remains unfamiliar with hydrogen and somewhat skeptical of its application in homes. Knowledge and awareness present as critical to facilitating positive safety perceptions, alongside higher levels of trust and more favorable expectations for community benefits, appliance performance, and potential cost savings. Based on these preliminary findings, policymakers should be put on red alert about diffusing hydrogen into the public consciousness in alignment with energy security, fuel poverty, and net-zero agendas.

Keywords: hydrogen homes, social acceptance, consumer heterogeneity, heat decarbonization

Procedia PDF Downloads 105
526 Self-Efficacy, Self-Knowledge, Empathy and Psychological Well-Being as Predictors of Workers’ Job Performance in Food and Beverage Industries in the South-West, Nigeria

Authors: Michael Ayodeji Boyede

Abstract:

Studies have shown that workers’ job performance is very low in Nigeria, especially in the food and beverage industry. This trend had been partially attributed to low workers’ self-efficacy, poor self-knowledge, lack of empathy and poor psychological well-being. The descriptive survey design was adopted. Four factories were purposively selected from three states in Southwestern, Nigeria (Lagos, Ogun and Oyo States). Proportionate random sampling techniques were used in selecting 1,820 junior and supervisory cadre workers in Nestle Plc (369), Coca-Cola Plc (392), Cadbury Plc (443) and Nigeria Breweries (616). The five research instruments used were: Workers’ self-efficacy (r=0.81), Workers’ self-knowledge (r=0.78), Workers’ empathy (r=0.74), Workers’ psychological well-being (r=0.70) and Workers’ performance rating (r=0.72) scales. Quantitative data were analysed using Pearson product moment correlation, Multiple regression at 0.05 level of significance. Findings show that there were significant relationships between Workers’ job performance and self-efficacy (r=.56), self-knowledge (r=.54), Empathy (r=.55) and Psychological Well-being (r=.69) respectively. Self-efficacy, self-knowledge, empathy and psychological well-being jointly predict workers’ job performance (F (4,1815) = 491.05) accounting for 52.0% of its variance. Psychological well-being (B=.52). Self-efficacy (B=.10), self-knowledge (B=.11), empathy (B=. 09) had predictive relative weights on workers’ job performance. Inadequate knowledge and training of the supervisors led to a mismatch of workers thereby reducing workers’ job performance. High self-efficacy, empathy, psychological well-being and good self-knowledge influence workers job performance in the food and beverage industry. Based on the finding employers of labour should provide work environment that would enhance and promote the development of these factors among the workers.

Keywords: self-efficacy, self-knowledge, empathy, psychological well-being, job performance

Procedia PDF Downloads 250
525 Frailty Models for Modeling Heterogeneity: Simulation Study and Application to Quebec Pension Plan

Authors: Souad Romdhane, Lotfi Belkacem

Abstract:

When referring to actuarial analysis of lifetime, only models accounting for observable risk factors have been developed. Within this context, Cox proportional hazards model (CPH model) is commonly used to assess the effects of observable covariates as gender, age, smoking habits, on the hazard rates. These covariates may fail to fully account for the true lifetime interval. This may be due to the existence of another random variable (frailty) that is still being ignored. The aim of this paper is to examine the shared frailty issue in the Cox proportional hazard model by including two different parametric forms of frailty into the hazard function. Four estimated methods are used to fit them. The performance of the parameter estimates is assessed and compared between the classical Cox model and these frailty models through a real-life data set from the Quebec Pension Plan and then using a more general simulation study. This performance is investigated in terms of the bias of point estimates and their empirical standard errors in both fixed and random effect parts. Both the simulation and the real dataset studies showed differences between classical Cox model and shared frailty model.

Keywords: life insurance-pension plan, survival analysis, risk factors, cox proportional hazards model, multivariate failure-time data, shared frailty, simulations study

Procedia PDF Downloads 353
524 A Study to Assess the Energy Saving Potential and Economic Analysis of an Agro Based Industry in Karnataka, India

Authors: Sangamesh G. Sakri, Akash N. Patil, Sadashivappa M. Kotli

Abstract:

Agro based industries in India are considered as the micro, small and medium enterprises (MSME). In India, MSMEs contribute approximately 8 percent of the country’s GDP, 42 percent of the manufacturing output and 40 percent of exports. The toor dal (scientific name Cajanus cajan, commonly known as yellow gram, pigeon pea) is the second largest pulse crop in India accounting for about 20% of total pulse production. The toor dal milling industry in India is one of the major agro-processing industries in the country. Most of the dal mills are concentrated in pulse producing areas, which are spread all over the country. In Karnataka state, Gulbarga is a district, where toor dal is the main crop and is grown extensively. There are more than 500 dal mills in and around the Gulbarga district to process dal. However, the majority of these dal milling units use traditional methods of processing which are energy and capital intensive. There exists a huge energy saving potential in these mills. An energy audit is conducted on a dal mill in Gulbarga to understand the energy consumption pattern to assess the energy saving potential, and an economic analysis is conducted to identify energy conservation opportunities.

Keywords: conservation, demand side management, load curve, toor dal

Procedia PDF Downloads 263
523 Campylobacteriosis as a Zoonotic Disease

Authors: A. Jafarzadeh, G. R. Hashemi Tabar

Abstract:

Campylobacteriosis is caused by Campylobacter organisms. This is most commonly caused by C. jejuni, It is among the most common bacterial infections of humans, often a foodborne illness. It produces an inflammatory, sometimes bloody, diarrhea or dysentery syndrome, mostly including cramps, fever and pain. It is found in cattle, swine, and birds, where it is non-pathogenic. But the illness can also be caused by C. coli (also found in cattle, swine, and birds) C. upsaliensis (found in cats and dogs) and C. lari (present in seabirds in particular). Infection with a Campylobacter species is one of the most common causes of human bacterial gastroenteritis. For instance, an estimated 2 million cases of Campylobacter enteritis occur annually in the U.S., accounting for 5-7% of cases of gastroenteritis. Furthermore, in the United Kingdom during 2000 Campylobacter jejuni was involved in 77.3% in all cases of foodborne illness. 15 out of every 100,000 people are diagnosed with campylobacteriosis every year, and with many cases going unreported, up to 0.5% of the general population may unknowingly harbor Campylobacter in their gut annually. A large animal reservoir is present as well, with up to 100% of poultry, including chickens, turkeys, and waterfowl, having asymptomatic infections in their intestinal tracts. An infected chicken may contain up to 109 bacteria per 25 grams, and due to the installations, the bacteria is rapidly spread to other chicken. This vastly exceeds the infectious dose of 1000-10,000 bacteria for humans. In this article this disease is fully discussed in human and animals.

Keywords: campylobacteriosis, human, animal, zoonosis

Procedia PDF Downloads 505
522 Empirical Investigation of Gender Differences in Information Processing Style, Tinkering, and Self-Efficacy for Robot Tele-Operation

Authors: Dilruba Showkat, Cindy Grimm

Abstract:

As robots become more ubiquitous, it is significant for us to understand how different groups of people respond to possible ways of interacting with the robot. In this study, we focused on gender differences while users were tele-operating a humanoid robot that was physically co-located with them. We investigated three factors during the human-robot interaction (1) information processing strategy (2) self-efficacy and (3) tinkering or exploratory behavior. The experimental results show that the information on how to use the robot was processed comprehensively by the female participants whereas males processed them selectively (p < 0.001). Males were more confident when using the robot than females (p = 0.0002). Males tinkered more with the robot than females (p = 0.0021). We found that tinkering was positively correlated (p = 0.0068) with task success and negatively correlated (p = 0.0032) with task completion time. Tinkering might have resulted in greater task success and lower task completion time for males. Findings from this research can be used for making design decisions for robots and open new research directions. Our results show the importance of accounting for gender differences when developing interfaces for interacting with robots and open new research directions.

Keywords: humanoid robots, tele-operation, gender differences, human-robot interaction

Procedia PDF Downloads 157
521 Evaluation and Comparison of Seismic Performance of Structural Trusses under Cyclic Loading with Finite Element Method

Authors: Masoud Mahdavi

Abstract:

The structure is made using different members and combining them with each other. These members are basically based on technical and engineering principles and are combined in different ways and have their own unique effects on the building. Trusses are one of the most common and important members of the structure, accounting for a large percentage of the power transmission structure in the building. Different types of trusses are based on structural needs and evaluating and making complete comparisons between them is one of the most important engineering analyses. In the present study, four types of trusses have been studied; 1) Hawe truss, 2) Pratt truss, 3) k truss, and 4) warren truss, under cyclic loading for 80 seconds. The trusses are modeled in 3d using st37 steel. The results showed that Hawe trusses had higher values ​​than all other trusses (k, Pratt and Warren) in all the studied indicators. Indicators examined in the study include; 1) von Mises stresses, 2) displacement, 3) support force, 4) velocity, 5) acceleration, 6) capacity (hysteresis curve) and 7) energy diagram. Pratt truss in indicators; Mises stress, displacement, energy have the least amount compared to other trusses. K truss in indicators; support force, speed and acceleration are the lowest compared to other trusses.

Keywords: hawe truss, pratt truss, K truss, warren truss, cyclic loading, finite element method

Procedia PDF Downloads 137
520 Implementing 3D Printed Structures as the Newest Textile Form

Authors: Banu Hatice Gürcüm, Pınar Arslan, Mahmut Yalçın

Abstract:

From the oldest production methods with yarns used to weave, knit, braid and knot to the newest production methods with fibres used to stitch, bond or structures of innovative technologies, laminates, nanoparticles, composites or 3D printing systems, textile industry advanced through materials, processes and context mostly within the last five decades. The creative momentum of fabric like 3D printed structures have come to the point of transforming as for the newest form of textile applications. Moreover, pioneering studies on the applications of 3D Printing Technology and Additive Manufacturing have been focusing on fashion and apparel sector from the last two decades beginning with fashion designers. After the advent of chain-mail like structures and flexible micro or meso structures created by SLS rapid manufacturing a more textile-like behavior is achieved. Thus, the primary aim of this paper is to discuss the most important properties of traditional fabrics that are to be expected of future fabrics. For this reason, this study deals primarily with the physical properties like softness, hand, flexibility, drapability and wearability of 3D Printed structures necessary to identify the possible ways in which it can be used instead of contemporary textile structures, namely knitted and woven fabrics. The aim of this study is to compare the physical properties of 3D printed fabrics regarding different rapid manufacturing methods (FDM and SLS). The implemented method was Material Driven Design (MDD), which comprise the use of innovative materials according to the production techniques such as 3D printing system. As a result, advanced textile processes and materials enable to the creation of new types of fabric structures and rapid solutions in the field of textiles and 3D fabrics on the other hand, are to be used in this regard.

Keywords: 3D printing technology, FDM, SLS, textile structure

Procedia PDF Downloads 330