Search results for: lower and higher risk category
18852 Tax Evasion and Macroeconomic (In)stability
Authors: Wei-Neng Wang, Jhy-Yuan Shieh, Jhy-Hwa Chen, Juin-Jen Chang
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This paper incorporate tax evasion into a one-sector real business cycle (RBC) model to explores the quantitative interrelations between income tax rate and equilibrium (in)determinacy, and income tax rate is endogenously determined in order to balance the government budget. We find that the level of the effective income tax rate is key factor for equilibrium (in)determinacy, instead of the level of income tax rate in a tax evasion economy. Under an economy with tax evasion, the higher income tax rate is not sufficiently to lead to equilibrium indeterminate, it must combine with a necessary condition which is the lower fraction of tax evasion and that can result in agents' optimistic expectations to become self-fulfilling and sunspot fluctuation more likely to occur. On the other hand, an economy with tax evasion can see its macroeconomy become more stabilize, and a higher fraction of income tax evasion may has a stronger stabilizing effect.Keywords: tax evasion, balanced-budget rule, equlibirium (in)determinacy, effective income tax rate
Procedia PDF Downloads 6318851 Transformer-Driven Multi-Category Classification for an Automated Academic Strand Recommendation Framework
Authors: Ma Cecilia Siva
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This study introduces a Bidirectional Encoder Representations from Transformers (BERT)-based machine learning model aimed at improving educational counseling by automating the process of recommending academic strands for students. The framework is designed to streamline and enhance the strand selection process by analyzing students' profiles and suggesting suitable academic paths based on their interests, strengths, and goals. Data was gathered from a sample of 200 grade 10 students, which included personal essays and survey responses relevant to strand alignment. After thorough preprocessing, the text data was tokenized, label-encoded, and input into a fine-tuned BERT model set up for multi-label classification. The model was optimized for balanced accuracy and computational efficiency, featuring a multi-category classification layer with sigmoid activation for independent strand predictions. Performance metrics showed an F1 score of 88%, indicating a well-balanced model with precision at 80% and recall at 100%, demonstrating its effectiveness in providing reliable recommendations while reducing irrelevant strand suggestions. To facilitate practical use, the final deployment phase created a recommendation framework that processes new student data through the trained model and generates personalized academic strand suggestions. This automated recommendation system presents a scalable solution for academic guidance, potentially enhancing student satisfaction and alignment with educational objectives. The study's findings indicate that expanding the data set, integrating additional features, and refining the model iteratively could improve the framework's accuracy and broaden its applicability in various educational contexts.Keywords: tokenized, sigmoid activation, transformer, multi category classification
Procedia PDF Downloads 918850 Increasing Prevalence of CVD and Its Risk Factors in India: A Review
Authors: Deepa Shokeen, Bani Tamber Aeri
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Non-communicable diseases in general and cardiovascular diseases (CVD) in particular are a big cause of concern worldwide especially in fast growing economy like India. CVD is one of the leading causes of deaths in India. Risk factors for cardiovascular disease are now significant in all populations. At least one-third of all CVD is attributable to five risk factors: tobacco use, alcohol use, high blood pressure, high cholesterol and obesity. Methods: This article aspires to collate data gathered by relevant studies conducted after year 2000 and provide an overview of the prevalence of CVD in India and worldwide. Results: Studies show an increased prevalence of cardiovascular risk factors in India as compared to other developing and developed countries with recent trends showing incidence in younger age group. It is seen to affect almost all sections of the society from young to old and most affluent to least affluent. High blood pressure, high cholesterol, tobacco and alcohol use, as well as low vegetable and fruit intake, already figure among the top risk factors. Conclusion: The prevalence of risk factors associated with CVD has increased and will keep on increasing in India as indicated by studies in the last decade and as predicted by the projections for future estimates. Some major risks are modifiable in that they can be prevented, treated, and controlled. There are considerable health benefits at all ages, for both men and women, in stopping smoking, reducing cholesterol and blood pressure, eating a healthy diet and increasing physical activity.Keywords: prevalence, cardiovascular disease, India, risk factors
Procedia PDF Downloads 51418849 Sexual Orientation, Household Labour Division and the Motherhood Wage Penalty
Authors: Julia Hoefer Martí
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While research has consistently found a significant motherhood wage penalty for heterosexual women, where homosexual women are concerned, evidence has appeared to suggest no effect, or possibly even a wage bonus. This paper presents a model of the household with a public good that requires both a monetary expense and a labour investment, and where the household budget is shared between partners. Lower-wage partners will do relatively more of the household labour while higher-wage partners will specialise in market labour, and the arrival of a child exacerbates this split, resulting in the lower-wage partner taking on even more of the household labour in relative terms. Employers take this gender-sexuality dyad as a signal for employees’ commitment to the labour market after having a child, and use the information when setting wages after employees become parents. Given that women empirically earn lower wages than men, in a heterosexual couple the female partner will often do more of the household labour. However, as not every female partner has a lower wage, this results in an over-adjustment of wages that manifests as an unexplained motherhood wage penalty. On the other hand, in homosexual couples wage distributions are ex ante identical, and gender is no longer a useful signal to employers as to whether the partner is likely to specialise in household labour or market labour. This model is then tested using longitudinal data from the EU Standards of Income and Living Conditions (EU-SILC) to investigate the hypothesis that women experience different wage effects of motherhood depending on their sexual orientation. While heterosexual women receive a significant motherhood wage penalty of 8-10%, homosexual mothers do not receive any significant wage bonus or penalty of motherhood, consistent with the hypothesis presented above.Keywords: discrimination, gender, motherhood, sexual orientation, labor economics
Procedia PDF Downloads 16518848 Integration of FMEA and Human Factor in the Food Chain Risk Assessment
Authors: Mohsen Shirani, Micaela Demichela
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During the last decades, a number of food crises such as Bovine Spongiform Encephalopathy (BSE), Mad-Cow disease, Dioxin in chicken food, Food-and-Mouth Disease (FMD), have certainly inflicted the reliability of the food industry. Consequently, the trend in applying different scientific methods of risk assessment in food safety has obtained more attentions in the academic and practice. However, lack of practical approach considering entire food supply chain is tangible in the academic literature. In this regard, this paper aims to apply risk assessment tool (FMEA) with integration of Human Factor along the entire supply chain of food production and test the method in a case study of Diary production, and analyze its results.Keywords: FMEA, food supply chain, risk assessment, human factor
Procedia PDF Downloads 44718847 Functional Yoghurt Enriched with Microencapsulated Olive Leaves Extract Powder Using Polycaprolactone via Double Emulsion/Solvent Evaporation Technique
Authors: Tamer El-Messery, Teresa Sanchez-Moya, Ruben Lopez-Nicolas, Gaspar Ros, Esmat Aly
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Olive leaves (OLs), the main by-product of the olive oil industry, have a considerable amount of phenolic compounds. The exploitation of these compounds represents the current trend in food processing. In this study, OLs polyphenols were microencapsulated with polycaprolactone (PCL) and utilized in formulating novel functional yoghurt. PCL-microcapsules were characterized by scanning electron microscopy, and Fourier transform infrared spectrometry analysis. Their total phenolic (TPC), total flavonoid (TFC) contents, and antioxidant activities (DPPH, FRAP, ABTS), and polyphenols bioaccessibility were measured after oral, gastric, and intestinal steps of in vitro digestion. The four yoghurt formulations (containing 0, 25, 50, and 75 mg of PCL-microsphere/100g yoghurt) were evaluated for their pH, acidity, syneresis viscosity, and color during storage. In vitro digestion significantly affected the phenolic composition in non-encapsulated extract while had a lower impact on encapsulated phenolics. Higher protection was provided for encapsulated OLs extract, and their higher release was observed at the intestinal phase. Yoghurt with PCL-microsphere had lower viscosity, syneresis, and color parameters, as compared to control yoghurt. Thus, OLs represent a valuable and cheap source of polyphenols which can be successfully applied, in microencapsulated form, to formulate functional yoghurt.Keywords: yoghurt quality attributes, olive leaves, phenolic and flavonoids compounds, antioxidant activity, polycaprolactone as microencapsulant
Procedia PDF Downloads 14218846 The Effects of in vitro Digestion on Cheese Bioactivity; Comparing Adult and Elderly Simulated in vitro Gastrointestinal Digestion Models
Authors: A. M. Plante, F. O’Halloran, A. L. McCarthy
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By 2050 it is projected that 2 billion of the global population will be more than 60 years old. Older adults have unique dietary requirements and aging is associated with physiological changes that affect appetite, sensory perception, metabolism, and digestion. Therefore, it is essential that foods recommended and designed for older adults promote healthy aging. To assess cheese as a functional food for the elderly, a range of commercial cheese products were selected and compared for their antioxidant properties. Cheese from various milk sources (bovine, goats, sheep) with different textures and fat content, including cheddar, feta, goats, brie, roquefort, halloumi, wensleydale and gouda, were initially digested with two different simulated in vitro gastrointestinal digestion (SGID) models. One SGID model represented a validated in vitro adult digestion system and the second model, an elderly SGID, was designed to consider the physiological changes associated with aging. The antioxidant potential of all cheese digestates was investigated using in vitro chemical-based antioxidant assays, (2,2-Diphenyl-1-picrylhydrazyl (DPPH) radical scavenging, ferric reducing antioxidant power (FRAP) and total phenolic content (TPC)). All adult model digestates had high antioxidant activity across both DPPH ( > 70%) and FRAP ( > 700 µM Fe²⁺/kg.fw) assays. Following in vitro digestion using the elderly SGID model, full-fat red cheddar, low-fat white cheddar, roquefort, halloumi, wensleydale, and gouda digestates had significantly lower (p ≤ 0.05) DPPH radical scavenging properties compared to the adult model digestates. Full-fat white cheddar had higher DPPH radical scavenging activity following elderly SGID digestion compared to the adult model digestate, but the difference was not significant. All other cheese digestates from the elderly model were comparable to the digestates from the adult model in terms of radical scavenging activity. The FRAP of all elderly digestates were significantly lower (p ≤ 0.05) compared to the adult digestates. Goats cheese was significantly higher (p ≤ 0.05) in FRAP (718 µM Fe²/kg.fw) compared to all other digestates in the elderly model. TPC levels in the soft cheeses (feta, goats) and low-fat cheeses (red cheddar, white cheddar) were significantly lower (p ≤ 0.05) in the elderly digestates compared to the adult digestates. There was no significant difference in TPC levels, between the elderly and adult model for full-fat cheddar (red, white), roquefort, wensleydale, gouda, and brie digestates. Halloumi cheese was the only cheese that was significantly higher in TPC levels following elderly digestion compared to adult digestates. Low fat red cheddar had significantly higher (p ≤ 0.05) TPC levels compared to all other digestates for both adult and elderly digestive systems. Findings from this study demonstrate that aging has an impact on the bioactivity of cheese, as antioxidant activity and TPC levels were lower, following in vitro elderly digestion compared to the adult model. For older adults, soft cheese, particularly goats cheese, was associated with high radical scavenging and reducing power, while roquefort cheese had low antioxidant activity. Also, elderly digestates of halloumi and low-fat red cheddar were associated with high TPC levels. Cheese has potential as a functional food for the elderly, however, bioactivity can vary depending on the cheese matrix. Funding for this research was provided by the RISAM Scholarship Scheme, Cork Institute of Technology, Ireland.Keywords: antioxidants, cheese, in-vitro digestion, older adults
Procedia PDF Downloads 22818845 The Impact of a Five-Day Basic Disaster Management Training on Disaster Risk Reduction: Case Study of Indonesia Defense University
Authors: Jazmi Adlan Bohari, I. Dewa Ketut Kerta Widana
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Education on disaster management has been made as a mainstream focus of many countries. In Indonesia, this has been emphasized with the direct order of the President of Indonesia to implement disaster education at all levels in both formal and informal education. Indonesia Defense University (IDU) executes this order through Three Pillars of Higher Education, which consists of research, education, and community service. One of them is a five-day disaster management training for 105 participants divided into three batches that consist of faculty members and graduate students. This training uses the 2018 Basic Disaster Management Training Modul issued by the Indonesia National Disaster Management Agency (BNPB). This research aims to analyze the impact of this short training on the trainee’s knowledge and understanding of basic disaster management. This study is a qualitative research with case study approach. The research shows that after five days of training, there as a significant increase in knowledge and understanding of basic disaster management experienced by the trainees with a 61,73% overall increase. The post-training data shows that 61% of the trainees have a very good understanding, 24% with good understanding, 13% with adequate understanding, and 2% with poor understanding. The result suggests that a short-time education with a structured curriculum can successfully increase the knowledge and understanding of disaster management on a basic level and can hypothetically contribute to the effort to reduce disaster risks.Keywords: disaster education, basic disaster management training, three Pillars of Higher Education, disaster risk reduction
Procedia PDF Downloads 13718844 A Fuzzy Inference Tool for Assessing Cancer Risk from Radiation Exposure
Authors: Bouharati Lokman, Bouharati Imen, Bouharati Khaoula, Bouharati Oussama, Bouharati Saddek
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Ionizing radiation exposure is an established cancer risk factor. Compared to other common environmental carcinogens, it is relatively easy to determine organ-specific radiation dose and, as a result, radiation dose-response relationships tend to be highly quantified. Nevertheless, there can be considerable uncertainty about questions of radiation-related cancer risk as they apply to risk protection and public policy, and the interpretations of interested parties can differ from one person to another. Examples of tools used in the analysis of the risk of developing cancer due to radiation are characterized by uncertainty. These uncertainties are related to the history of exposure and different assumptions involved in the calculation. We believe that the results of statistical calculations are characterized by uncertainty and imprecision. Having regard to the physiological variation from one person to another. In this study, we develop a tool based on fuzzy logic inference. As fuzzy logic deals with imprecise and uncertain, its application in this area is adequate. We propose a fuzzy system with three input variables (age, sex and body attainable cancer). The output variable expresses the risk of infringement rate of each organ. A base rule is established from recorded actual data. After successful simulation, this will instantly predict the risk of infringement rate of each body following chronic exposure to 0.1 Gy.Keywords: radiation exposure, cancer, modeling, fuzzy logic
Procedia PDF Downloads 31118843 Tibial Hemimelia Type VIIa: A Case Report
Authors: M. Medrano, M. D. M. S., L. Younes, M. D.
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Introduction: Incidence of tibial hemimelia is 1:1,000,000. Due to pre-existing case studies and literature, there is now a better understanding of the genetics, etiology and pathoanatomy of tibial hemimelia, but an underlying cause is generally unknown. This presentation aims to discuss a rare, congenital lower limb deficiency observed in a patient in order to identify potential prenatal risk factors and future considerations for the patient’s well-being. Observation: A newborn female child, born full term via spontaneous vaginal delivery after induction of labor to unaffected and non-consanguineous parents. The prenatal course was notable for limited and disjointed prenatal care as well as maternal tobacco and marijuana use, anemia of pregnancy, and inadequate weight gain. Prenatal imaging showed lower extremity deformity with the inability to visualize tibia and bilateral clubfeet in the setting of Intrauterine Growth Restriction (IUGR). The patient presented with right equino varus deformity of the foot and right knee joint deformity. Radiological imaging showed the absence of the right tibia and varus angulation of the right foot with dislocation of the tibiotalar joint. Normal femur with lateral and mild anterior displacement of a wide fibula (Weber Type VIIa). Due to the absence of the patient’s tibia and knee extensor mechanism, the patient was not a candidate for reconstructive surgery and ultimately underwent successful right knee disarticulation. Discussion and Conclusion: By utilizing a retrospective chart review of this case, possible risk factors in prenatal care may be identified and add to existing knowledge on etiology. Hopefully, a cause can be clearly identified in the future and, thus, addressed in the prenatal period. In addition, we can investigate the patient’s well-being and adjustment post-operatively to support outpatient management of an uncommon anomaly.Keywords: Tibial hemimelia, prenatal care, pediatric orthopedics, congenital deformity
Procedia PDF Downloads 16018842 Vulnerability Analysis for Risk Zones Boundary Definition to Support a Decision Making Process at CBRNE Operations
Authors: Aliaksei Patsekha, Michael Hohenberger, Harald Raupenstrauch
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An effective emergency response to accidents with chemical, biological, radiological, nuclear, or explosive materials (CBRNE) that represent highly dynamic situations needs immediate actions within limited time, information and resources. The aim of the study is to provide the foundation for division of unsafe area into risk zones according to the impact of hazardous parameters (heat radiation, thermal dose, overpressure, chemical concentrations). A decision on the boundary values for three risk zones is based on the vulnerability analysis that covered a variety of accident scenarios containing the release of a toxic or flammable substance which either evaporates, ignites and/or explodes. Critical values are selected for the boundary definition of the Red, Orange and Yellow risk zones upon the examination of harmful effects that are likely to cause injuries of varying severity to people and different levels of damage to structures. The obtained results provide the basis for creating a comprehensive real-time risk map for a decision support at CBRNE operations.Keywords: boundary values, CBRNE threats, decision making process, hazardous effects, vulnerability analysis, risk zones
Procedia PDF Downloads 20918841 Cadmium Accumulation and Depuration Characteristics through Food Source of Cage-Cultivated Fish after Accidental Pollution in Longjiang River
Authors: Qianli Ma, Xuemin Zhao, Lingai Yao, Zhencheng Xu, Li Wang
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Heavy metal pollution accidents, frequently happened in this decade in China, severely threaten aquatic ecosystem and economy. In January 2012, a basin-scale accidental Cd pollution happened in Longjiang River in southwest China. Although water quality was recovered in short period by emergency treatment with flocculants, a large amount of contaminated cage-cultivated fish were left with the task of preventing or mitigating Cd contamination of fish. In this study, unpolluted Ctenopharyngodon idellus were fed by Cd-contaminated macrophytes for assessing the effect of Cd accumulation through food exposure, and the contaminated C. idellus were fed with Cd-free macrophytes for assessing the ability of Cd depuration. The on-site cultivation experiments were done in two sites of Lalang (S1, accidental Cd pollution originated) and Sancha (S2, a large amount of flocculants were added to accelerate Cd precipitation) in Longjiang river. Results showed that Cd content in fish muscle presented an increasing trend in the accumulation experiment. In S1, Cd content of fish muscle rose sharply from day 8 to day 18 with higher average Cd content in macrophytes and sediment, and kept in the range of 0.208-0.308 mg/kg afterward. In S2, Cd content of fish muscle rose gradually throughout the experiment and reached the maximum level of 0.285 mg/kg on day 76. The results of the depuration experiment showed that Cd content in fish muscle decreased and significant changes were observed in the first half time of the experiment. Meanwhile, fish with lower initial Cd content presented higher elimination constant. In S1, Cd content of fish significantly decreased from 0.713 to 0.304 mg/kg in 18 days and kept decreasing to 0.110 mg/kg in the end, and 84.6% of Cd content was eliminated. While in S2, there was a sharp decrease of Cd content of fish in 0-8 days from 0.355 mg/kg to 0.069 mg/kg. The total elimination percentage was 93.8% and 80.6% of which appeared in day 0-8. The elimination constant of fish in S2 was 0.03 which was higher than 0.02 in S1. Collectively, our results showed Cd could be absorbed through food exposure and accumulate in fish muscle, and the accumulated Cd in fish muscle can be excreted after isolated from the polluted food sources. This knowledge allows managers to assess health risk of Cd contaminated fish and minimize aquaculture loss when considering fish cultivation after accidental pollution.Keywords: accidental pollution, cadmium accumulation and depuration, cage-cultivated fish, environmental management, river
Procedia PDF Downloads 25318840 Identification of Architectural Design Error Risk Factors in Construction Projects Using IDEF0 Technique
Authors: Sahar Tabarroki, Ahad Nazari
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The design process is one of the most key project processes in the construction industry. Although architects have the responsibility to produce complete, accurate, and coordinated documents, architectural design is accompanied by many errors. A design error occurs when the constraints and requirements of the design are not satisfied. Errors are potentially costly and time-consuming to correct if not caught early during the design phase, and they become expensive in either construction documents or in the construction phase. The aim of this research is to identify the risk factors of architectural design errors, so identification of risks is necessary. First, a literature review in the design process was conducted and then a questionnaire was designed to identify the risks and risk factors. The questions in the form of the questionnaire were based on the “similar service description of study and supervision of architectural works” published by “Vice Presidency of Strategic Planning & Supervision of I.R. Iran” as the base of architects’ tasks. Second, the top 10 risks of architectural activities were identified. To determine the positions of possible causes of risks with respect to architectural activities, these activities were located in a design process modeled by the IDEF0 technique. The research was carried out by choosing a case study, checking the design drawings, interviewing its architect and client, and providing a checklist in order to identify the concrete examples of architectural design errors. The results revealed that activities such as “defining the current and future requirements of the project”, “studies and space planning,” and “time and cost estimation of suggested solution” has a higher error risk than others. Moreover, the most important causes include “unclear goals of a client”, “time force by a client”, and “lack of knowledge of architects about the requirements of end-users”. For error detecting in the case study, lack of criteria, standards and design criteria, and lack of coordination among them, was a barrier, anyway, “lack of coordination between architectural design and electrical and mechanical facility”, “violation of the standard dimensions and sizes in space designing”, “design omissions” were identified as the most important design errors.Keywords: architectural design, design error, risk management, risk factor
Procedia PDF Downloads 13018839 Endoscopic Versus Open Treatment of Carpal Tunnel Syndrome: Postoperative Complications in Patients on Anticoagulation
Authors: Arman Kishan, Mark Haft, Kiyanna Thomas, Duc Nguyen, Dawn Laporte
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Objective: Patients receiving anticoagulation therapy frequently experience increased rates of postoperative complications. Presently, limited data exist regarding the outcomes of patients undergoing carpal tunnel release surgery (CTR) while on anticoagulation. Our objective is to examine and compare the occurrence of complications in patients on anticoagulation who underwent either endoscopic CTR (ECTR) or open CTR (OCTR) for CTS. Methods: The Trinet X database was utilized to retrospectively identify patients who underwent OCTR or ECTR while concurrently on anticoagulation. Demographic data, medical comorbidities, and complication rates were analyzed. We used multivariable analysis to identify differences in postoperative complications, including wound infection within 90 days, wound dehiscence within 90 days, and intraoperative median nerve injury between the two surgical methods in patients on anticoagulation. Results: A total of 10,919 carpal tunnel syndrome patients on anticoagulation were included in the study, with 9082 and 1837 undergoing OCTR and ECTR, respectively. Among patients on anticoagulation, those undergoing ECTR exhibited a significantly lower occurrence of 90-day wound infection (p < 0.001) and nerve injury (p < 0.001) compared to those who underwent OCTR. However, there was no statistically significant difference in the risk of 90-day wound dehiscence between the two groups (p = 0.323). Conclusion: In prior studies, ECTR demonstrated reduced rates of postoperative complications compared to OCTR in the general population. Our study demonstrates that among patients on anticoagulation, those undergoing ECTR experienced a significantly lower incidence of 90-day wound infection and nerve injury, with risk reductions of 35% and 40%, respectively. These findings support using ECTR as a preferred surgical method for patients with CTS who are on anticoagulation therapy.Keywords: endoscopic treatment of carpal tunnel syndrome, open treatment of carpal tunnel syndrome, postoperative complications in patients on anticoagulation, carpal tunnel syndrome
Procedia PDF Downloads 6818838 Flood Risk Assessment in the Niger River Basin in Support of the Conception of a Flood Risk Management Plan: Case Study of the District of Malanville, Benin
Authors: Freddy Houndekindo
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A study was carried out to evaluate the flood risk in the district of Malanville located along the Niger River. The knowledge produce by this study is useful in the implementation of adaptation and/or mitigation measures to alleviate the impact of the flooding on the populations, the economy and the environment. Over the course of the study, the lack of data in the area of interest has been one of the main challenges encountered. Therefore, in the analysis of the flood hazard different sources of remotely sensed data were used. Moreover, the flood hazard was analysed by applying a 1D hydraulic model: HEC-RAS. After setting up the model for the study area, the different flood scenarios considered were simulated and mapped using ArcGIS and the HEC-GEORAS extension. The result of the simulation gave information about the inundated areas and the water depths at each location. From the analysis of the flood hazard, it was found that between 47% and 50% of the total area of the district of Malanville would be flooded in the different flood scenarios considered, and the water depth varies between 1 and 7 m. The townships of Malanville most at risk of flooding are Momkassa and Galiel, located in a high-risk and very high-risk zone, respectively. Furthermore, the assessment of the flood risk showed that the most vulnerable sector to the inundations is the agricultural sector. Indeed, the cultivated floodplains were the most affected areas by the floodwater in every flood scenarios. Knowing that a high proportion of the population of the district relies on their farmlands in these floodplains for their livelihood, the floods pose a challenge not only to the food security in the area but also to its development.Keywords: flood risk management, Niger, remote sensing, vulnerability
Procedia PDF Downloads 15318837 The Relationship between Top Management Replacement and Risk, Sale and Cash Volatilities with Respect to Unqualified Audit Opinion
Authors: Mehdi Dasineh, Yadollah Tariverdi, Marzieh H. Takhti
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This paper investigated the relationship between top management turnover with risk volatility, sale volatility and fluctuations in the company's cash depending on the unqualified audit report in Tehran Stock Exchange (TSE). In this study, we examined 104 firms over the period 2009-2014 which were selected from (TSE). There was 624 observed year-company data in this research. Hypotheses of this research have been evaluated by using regression tests for example F-statistical and Durbin-Watson. Based on our sample we found significant relationship between top management replacement and risk volatility, sale Volatility and cash volatility with tendency unqualified audit opinion.Keywords: top management replacement, risk volatility, sale volatility, cash volatility, unqualified audit opinion
Procedia PDF Downloads 28318836 Effect of Fly Ash Fineness on Sorption Properties of Geopolymers Based on Liquid Glass
Authors: Miroslava Zelinkova, Marcela Ondova
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Fly ash (FA) thanks to the significant presence of SiO2 and Al2O3 as the main components is a potential raw material for geopolymers production. Mechanical activation is a method for improving FA reactivity and also the porosity of final mixture; those parameters can be analysed through sorption properties. They have direct impact on the durability of fly ash based geopolymer mortars. In the paper, effect of FA fineness on sorption properties of geopolymers based on sodium silicate, as well as relationship between fly ash fineness and apparent density, compressive and flexural strength of geopolymers are presented. The best results in the evaluated area reached the sample H1, which contents the highest portion of particle under 20μm (100% of GFA). The interdependence of individual tested properties was confirmed for geopolymer mixtures corresponding to those in the cement based mixtures: higher is portion of fine particles < 20μm, higher is strength, density and lower are sorption properties. The compressive strength as well as sorption parameters of the geopolymer can be reasonably controlled by grinding process and also ensured by the higher share of fine particle (to 20μm) in total mass of the material.Keywords: alkali activation, geopolymers, fly ash, particle fineness
Procedia PDF Downloads 22118835 Assessment of Impact of Manpower Training and Development in the Construction Industry
Authors: Olalekan Bamidele Aruleba
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This research assessed the impact of manpower training and development in the construction industry. The aim is to determine the effect of training and development on employees for effective organizational growth in the construction industry to identify the training method for each category of employee in the construction industry, challenges to training and development of workers in the construction industry and impact of manpower training and development on employees and employers. Data for the study were obtained through a well-structured questionnaire administered to building professionals in Nigeria construction firm. Eighty (80) questionnaires were distributed among building professionals in three selected local governments within Ondo State and sixty-four (64) were returned. Data collected were analysed using descriptive statistics and ranking. Findings of the study revealed that in house training and in-service training methods were preferred by most construction industry. It concluded that the attitude of top management and lack of fund was seen as the significant challenges militating against training of employees. The study recommended that manpower training and development must be sustained by all stakeholders in the industry in order to improve workers' productivity; the organization should adopt the right method in training each category of employees and carry out the need assessment for training to avoid training wrong employees.Keywords: construction, development, manpower, training
Procedia PDF Downloads 23418834 An Integrated Approach for Risk Management of Transportation of HAZMAT: Use of Quality Function Deployment and Risk Assessment
Authors: Guldana Zhigerbayeva, Ming Yang
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Transportation of hazardous materials (HAZMAT) is inevitable in the process industries. The statistics show a significant number of accidents has occurred during the transportation of HAZMAT. This makes risk management of HAZMAT transportation an important topic. The tree-based methods including fault-trees, event-trees and cause-consequence analysis, and Bayesian network, have been applied to risk management of HAZMAT transportation. However, there is limited work on the development of a systematic approach. The existing approaches fail to build up the linkages between the regulatory requirements and the safety measures development. The analysis of historical data from the past accidents’ report databases would limit our focus on the specific incidents and their specific causes. Thus, we may overlook some essential elements in risk management, including regulatory compliance, field expert opinions, and suggestions. A systematic approach is needed to translate the regulatory requirements of HAZMAT transportation into specified safety measures (both technical and administrative) to support the risk management process. This study aims to first adapt the House of Quality (HoQ) to House of Safety (HoS) and proposes a new approach- Safety Function Deployment (SFD). The results of SFD will be used in a multi-criteria decision-support system to develop find an optimal route for HazMats transportation. The proposed approach will be demonstrated through a hypothetical transportation case in Kazakhstan.Keywords: hazardous materials, risk assessment, risk management, quality function deployment
Procedia PDF Downloads 14218833 Effects of Nutrients Supply on Milk Yield, Composition and Enteric Methane Gas Emissions from Smallholder Dairy Farms in Rwanda
Authors: Jean De Dieu Ayabagabo, Paul A.Onjoro, Karubiu P. Migwi, Marie C. Dusingize
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This study investigated the effects of feed on milk yield and quality through feed monitoring and quality assessment, and the consequent enteric methane gas emissions from smallholder dairy farms in drier areas of Rwanda, using the Tier II approach for four seasons in three zones, namely; Mayaga and peripheral Bugesera (MPB), Eastern Savanna and Central Bugesera (ESCB), and Eastern plateau (EP). The study was carried out using 186 dairy cows with a mean live weight of 292 Kg in three communal cowsheds. The milk quality analysis was carried out on 418 samples. Methane emission was estimated using prediction equations. Data collected were subjected to ANOVA. The dry matter intake was lower (p<0.05) in the long dry season (7.24 Kg), with the ESCB zone having the highest value of 9.10 Kg, explained by the practice of crop-livestock integration agriculture in that zone. The Dry matter digestibility varied between seasons and zones, ranging from 52.5 to 56.4% for seasons and from 51.9 to 57.5% for zones. The daily protein supply was higher (p<0.05) in the long rain season with 969 g. The mean daily milk production of lactating cows was 5.6 L with a lower value (p<0.05) during the long dry season (4.76 L), and the MPB zone having the lowest value of 4.65 L. The yearly milk production per cow was 1179 L. The milk fat varied from 3.79 to 5.49% with a seasonal and zone variation. No variation was observed with milk protein. The seasonal daily methane emission varied from 150 g for the long dry season to 174 g for the long rain season (p<0.05). The rain season had the highest methane emission as it is associated with high forage intake. The mean emission factor was 59.4 Kg of methane/year. The present EFs were higher than the default IPPC value of 41 Kg from developing countries in African, the Middle East, and other tropical regions livestock EFs using Tier I approach due to the higher live weight in the current study. The methane emission per unit of milk production was lower in the EP zone (46.8 g/L) due to the feed efficiency observed in that zone. Farmers should use high-quality feeds to increase the milk yield and reduce the methane gas produced per unit of milk. For an accurate assessment of the methane produced from dairy farms, there is a need for the use of the Life Cycle Assessment approach that considers all the sources of emissions.Keywords: footprint, forage, girinka, tier
Procedia PDF Downloads 20518832 Effects of Live Yeast Supplementation to Reduce Oxidative Stress and Increase Lactation Performance of Dairy Cattle during the Summer Season
Authors: Ahmad Nawid Mirzad, Akira Goto, Takuto Endo, Hitoshi Ano, Hiromu Katamoto, Takenori Yamauchi
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The objective of this study was to evaluate the effects of live yeast supplementation on oxidative stress biomarker and antioxidant vitamin levels as well as lactation performance in Holstein Friesian cows during the summer season in Fukuoka prefecture. Sixteen lactating cows weighing 707.50 ± 13.09 kg (Mean ± SE) were used and randomly assigned to either supplemented (n = 8) or control (n = 8) group. The cows in supplemented group were administered with live yeast product at 10 g/d per cow from middle of July to middle of September for eight weeks. In treatment group, serum levels of derivatives of reactive oxygen metabolites (d-ROMs) were lower at week six. In addition, serum levels of glucose and retinol were higher at week eight and those of α-tocopherol were higher at week 2 in treatment group. During study period daily average milk yield decreased in both groups. Daily average milk yield 63 days after the onset of supplementation in treatment and control groups were 23.5 and 22.2 kg, respectively. The reduction rate of milk yield in treatment group tended to be lower (17.6 vs. 20.0%). These results suggest that live yeast supplementation may reduce oxidative stress and improve energy metabolism in lactating dairy cows during the summer season.Keywords: cow, live yeast, milk, oxidative stress, summer season
Procedia PDF Downloads 16018831 Simulated Translator-Client Relations in Translator Training: Translator Behavior around Risk Management
Authors: Maggie Hui
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Risk management is not a new concept; however, it is an uncharted area as applied to the translation process and translator training. Risk managers are responsible for managing risk, i.e. adopting strategies with the intention to minimize loss and maximize gains in spite of uncertainty. Which risk strategy to use often depends on the frequency of an event (i.e. probability) and the severity of its outcomes (i.e. impact). This is basically the way translation/localization project managers handle risk management. Although risk management could involve both positive and negative impacts, impact seems to be always negative in professional translators’ management models, e.g. how many days of project time are lost or how many clients are lost. However, for analysis of translation performance, the impact should be possibly positive (e.g. increased readability of the translation) or negative (e.g. loss of source-text information). In other words, the straight business model of risk management is not directly applicable to the study of risk management in the rendition process. This research aims to explore trainee translators’ risk managing while translating in a simulated setting that involves translator-client relations. A two-cycle experiment involving two roles, the translator and the simulated client, was carried out with a class of translation students to test the effects of the main variable of peer-group interaction. The researcher made use of a user-friendly screen-voice recording freeware to record subjects’ screen activities, including every word the translator typed and every change they made to the rendition, the websites they browsed and the reference tools they used, in addition to the verbalization of their thoughts throughout the process. The research observes the translation procedures subjects considered and finally adopted, and looks into the justifications for their procedures, in order to interpret their risk management. The qualitative and quantitative results of this study have some implications for translator training: (a) the experience of being a client seems to reinforce the translator’s risk aversion; (b) there is a wide gap between the translator’s internal risk management and their external presentation of risk; and (c) the use of role-playing simulation can empower students’ learning by enhancing their attitudinal or psycho-physiological competence, interpersonal competence and strategic competence.Keywords: risk management, role-playing simulation, translation pedagogy, translator-client relations
Procedia PDF Downloads 26118830 Determinants of Free Independent Traveler Tourist Expenditures in Israel: Quantile Regression Model
Authors: Shlomit Hon-Snir, Sharon Teitler-Regev, Anabel Lifszyc Friedlander
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Tourism, one of the world's largest and fastest growing industries, exerts a major economic influence. The number of international tourists is growing every year, and the relative portion of independent (FIT) tourists is growing as well. The characteristics of independent tourists differ from those of tourists who travel in organized trips. The purpose of the research is to identify the factors that affect the individual tourist's expenses in Israel: total expenses, expenses per day, expenses per tourist, expenses per day per tourist, accommodation expenses, dining expenses and transportation expenses. Most of the research analyzed the total expenses using OLS regression. The determinants influencing expenses were divided into four groups: budget constraints, socio-demographic data, psychological characteristics and travel-related characteristics. Since the effect of each variable may change over different levels of total expenses the quantile regression (QR) theory will be applied. The current research will use data collected by the Israeli Ministry of Tourism in 2015 from individual independent tourists at the end of their visit to Israel. Preliminary results show that: At lower levels of expense, only income has a (positive) effect on total expenses, while at higher levels of expense, both income and length of stay have (positive) effects. -The effect of income on total expenses is higher for higher levels of expenses than for lower level of expenses. -The number of sites visited during the trip has a (negative) effect on tourist accommodation expenses only for tourists with a high level of total expenses. Due to the increasing share of independent tourism in Israel and around the world and due to the importance of tourism to Israel, it is very important to understand the factors that influence the expenses and behavior of independent tourists. Understanding the factors that affect independent tourists' expenses in Israel can help Israeli policymakers in their promotional efforts to attract tourism to Israel.Keywords: independent tourist, quantile regression theory, tourism expenses, tourism
Procedia PDF Downloads 27418829 Improving Operational Excellence Adopting TPM Practices in an Indian Automobile Industry: A Case Study
Authors: Pardeep Gupta
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The purpose of this paper is to present a case study on TPM implementation methodology and to highlight the benefits achieved after TPM in an engineering industry XYZ Ltd. (name changed) situated in Mohali, Punjab. The improvements in key performance indicators (PQCDSM) after implementing the TPM proved that its implementation helped the company significantly to achieve higher productivity, customer satisfaction, morale, and profits. The manufacturing cost reduced by 30%, overall equipment efficiency increased from 63% in 2010 to 84% after three years and productivity improved by 67%. The Company has won the TPM Excellence Award, Category-A in 2013 and after that continued implementing second phase of TPM. The findings of the study govern that the strategic TPM implementation can significantly contribute for the realization of operational excellence in almost all types of industry.Keywords: total productive maintenance, overall equipment efficiency, continuous improvement, manufacturing excellence, availability, TPM initiatives, productivity
Procedia PDF Downloads 39918828 New to Vancouver: The Effects of Residential Relocation on Cardiovascular Disease Risk
Authors: Rachel Karasenty Saltoun, Charlotte Roddick, Chelsea D. Christie, Frances Chen
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Moving has become an integral part of many people’s lives. This research explores whether relocating to a new city is associated with an increase in loneliness and cardiovascular disease risk and if this increased risk diminishes with continued residency. To test this, various psychosocial variables and three cardiovascular disease risk markers (C-reactive protein, albumin, blood pressure) were assessed on two groups of individuals: those who have moved to Vancouver, Canada in the previous 6 weeks (‘Movers’) and those who have lived in Vancouver for at least five years (‘Non-Movers’). It was hypothesized that individuals who had recently relocated would have heightened levels of loneliness, blood pressure (BP), albumin, and C-reactive protein (CRP) compared to those who had not recently relocated. Length of residency was hypothesized to moderate these effects, such that after a few months, loneliness levels and cardiovascular disease risk would decrease among those who had recently relocated. Correlational analysis indicated a trend between the change in CRP and albumin levels and loneliness overtime on an individual level. However, these results must be interpreted with caution due to the small sample size. As Vancouver’s immigration rates continue to grow, this study has important implications regarding the social support resources offered to new immigrants, as well as bringing awareness at the healthcare level of the potential increase in cardiovascular disease risk among those who have recently relocated.Keywords: cardiovascular disease risk, loneliness, moving, residential mobility
Procedia PDF Downloads 10818827 Excess Body Fat as a Store Toxin Affecting the Glomerular Filtration and Excretory Function of the Liver in Patients after Renal Transplantation
Authors: Magdalena B. Kaziuk, Waldemar Kosiba, Marek J. Kuzniewski
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Introduction: Adipose tissue is a typical place for storage water-insoluble toxins in the body. It's connective tissue, where the intercellular substance consist of fat, which level in people with low physical activity should be 18-25% for women and 13-18% for men. Due to the fat distribution in the body we distinquish two types of obesity: android (visceral, abdominal) and gynoidal (gluteal-femoral, peripheral). Abdominal obesity increases the risk of complications of the cardiovascular system diseases, and impaired renal and liver function. Through the influence on disorders of metabolism, lipid metabolism, diabetes and hypertension, leading to emergence of the metabolic syndrome. So thus, obesity will especially overload kidney function in patients after transplantation. Aim: An attempt was made to estimate the impact of amount fat tissue on transplanted kidney function and excretory function of the liver in patients after Ktx. Material and Methods: The study included 108 patients (50 females, 58 male, age 46.5 +/- 12.9 years) with active kidney transplant after more than 3 months from the transplantation. An analysis of body composition was done by using electrical bioimpedance (BIA) and anthropometric measurements. Estimated basal metabolic rate (BMR), muscle mass, total body water content and the amount of body fat. Information about physical activity were obtained during clinical examination. Nutritional status, and type of obesity were determined by using indicators: Waist to Height Ratio (WHR) and Waist to Hip Ratio (WHR). Excretory functions of the transplanted kidney was rated by calculating the estimated renal glomerular filtration rate (eGFR) using the MDRD formula. Liver function was rated by total bilirubin and alanine aminotransferase levels ALT concentration in serum. In our patients haemolitic uremic syndrome (HUS) was excluded. Results: In 19.44% of patients had underweight, 22.37% of the respondents were with normal weight, 11.11% had overweight, and the rest were with obese (49.08%). People with android stature have a lower eGFR compared with those with the gynoidal stature (p = 0.004). All patients with obesity had higher amount of body fat from a few to several percent. The higher amount of body fat percentage, the lower eGFR had patients (p <0.001). Elevated ALT levels significantly correlated with a high fat content (p <0.02). Conclusion: Increased amount of body fat, particularly in the case of android obesity can be a predictor of kidney and liver damage. Due to that obese patients should have more frequent control of diagnostic functions of these organs and the intensive dietary proceedings, pharmacological and regular physical activity adapted to the current physical condition of patients after transplantation.Keywords: obesity, body fat, kidney transplantation, glomerular filtration rate, liver function
Procedia PDF Downloads 46118826 Fundamental Study on the Growth Mechanism of MoS₂ Quantum Dots: Impact of Reaction Time and Precursor Concentration
Authors: Geetika Sahu, Chanchal Chakraborty, Subhadeep Roy, Souri Banerjee
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We aim to investigate the growth mechanism of molybdenum disulfide quantum dots (MoS₂ QDs) under hydrothermal reaction conditions by exploring two important parameters that control the growth process – (i) reaction time and (ii) precursor concentration. This fundamental study will focus on tuning the particle size, which eventually alters the optical and electronic properties of the QDs due to the quantum confinement effect, as well as monitoring the spatial growth of quantum dot sheets prepared through the aggregation of individual quantum dots. Among the mentioned two parameters, the former dictates the duration of aggregation while the latter controls the aggregation rate. The hydrothermally synthesized QDs have been analyzed through morphological and optical tools, and we used fractal analysis to understand the growth process. With increasing reaction time T (at a constant precursor concentration ≈ 73mM), the growth process shows a crossover from a bottom-up to a top-down process at T= 14 hours. A non-monotonic behavior of average QD size ( d ) is observed on the other side of it ( d=7nm at T= 7 hours; d=16nm at T=14 hours; d=2nm at T=30 hours), which is supported by morphological studies like TEM and STEM, as well as optical studies like UV visible and PL spectra. Higher (lower) QD sizes correspond to lower (higher) bandgap and significant redshift (blueshift) in the PL spectra. The fractal dimension ( f) of the QD clusters shows a sudden drop from 1.92 at this particular time T=14 to 1.82 and saturates at this value afterward. This signifies the onset of the fragmentation of the clusters due to the unavailability of active precursors. To validate the role of the precursors that have been claimed, we have carried out photophysical and statistical studies at a constant reaction time (14 hours ) and have varied the precursor concentration instead. We observe a similar non-monotonic behavior in QD size (maximum size at ≈ 73mM) supported by the morphological and optical studies as the precursor concentration varies from 22mM ( d=10nm) to 125mM (d=7nm ). This is in agreement with fractal analysis, where the maximum df of 1.97 is observed at 73 mM which decreases at both higher ( df = 1.67 at 125mM ) and lower concentration ( df = 1.75 at 22mM). This impact of precursor concentration is consistent for all reaction times. The fractal dimension of the QD sheets formed during the seeding and growth process is replicated for different reaction times as well as precursor concentration values through numerical simulations of random walk process on a 2D square lattice.Keywords: aggregation and fragmentation, fractal analysis, optical studies, random walk
Procedia PDF Downloads 018825 Assessing the Impact of Urbanization on Flood Risk: A Case Study
Authors: Talha Ahmed, Ishtiaq Hassan
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Urban areas or metropolitan is portrayed by the very high density of population due to the result of these economic activities. Some critical elements, such as urban expansion and climate change, are driving changes in cities with exposure to the incidence and impacts of pluvial floods. Urban communities are recurrently developed by huge spaces by which water cannot enter impermeable surfaces, such as man-made permanent surfaces and structures, which do not cause the phenomena of infiltration and percolation. Urban sprawl can result in increased run-off volumes, flood stage and flood extents during heavy rainy seasons. The flood risks require a thorough examination of all aspects affecting to severe an event in order to accurately estimate their impacts and other risk factors associated with them. For risk evaluation and its impact due to urbanization, an integrated hydrological modeling approach is used on the study area in Islamabad (Pakistan), focusing on a natural water body that has been adopted in this research. The vulnerability of the physical elements at risk in the research region is analyzed using GIS and SOBEK. The supervised classification of land use containing the images from 1980 to 2020 is used. The modeling of DEM with selected return period is used for modeling a hydrodynamic model for flood event inundation. The selected return periods are 50,75 and 100 years which are used in flood modeling. The findings of this study provided useful information on high-risk places and at-risk properties.Keywords: urbanization, flood, flood risk, GIS
Procedia PDF Downloads 17518824 Anemia and Nutritional Status as Dominant Factor of the Event Low Birth Weight in Indonesia: A Systematic Review
Authors: Lisnawati Hutagalung
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Background: Low birth weight (LBW) is one cause of newborn death. Babies with low birth weight tend to have slower cognitive development, growth retardation, more at risk of infectious disease event at risk of death. Objective: Identifying risk factors and dominant factors that influence the incidence of LBW in Indonesia. Method: This research used some database of public health such as Google Scholar, UGM journals, UI journals and UNAND journals in 2012-2015. Data were filtered using keywords ‘Risk Factors’ AND ‘Cause LBW’ with amounts 2757 study. The filtrate obtained 5 public health research that meets the criteria. Results: Risk factors associated with LBW, among other environment factors (exposure to cigarette smoke and residence), social demographics (age and socio-economic) and maternal factors (anemia, placental abnormal, nutritional status of mothers, examinations antenatal, preeclampsia, parity, and complications in pregnancy). Anemia and nutritional status become the dominant factor affecting LBW. Conclusions: The risk factors that affect LBW, most commonly found in the maternal factors. The dominant factors are a big effect on LBW is anemia and nutritional status of the mother during pregnancy.Keywords: low birth weight, anemia, nutritional status, the dominant factor
Procedia PDF Downloads 36518823 Comparison Conventional with Microwave-Assisted Drying Method on the Physicochemical Characteristics of Rice Bran Noodle
Authors: Chien-Chun Huang, Yi-U Chiou, Chiun-C.R. Wang
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For longer shelf life of noodles, air-dried method is the traditional way for the noodle preparation. Microwave drying has the specific advantage of rapid and uniform heating due to the penetration of microwaves into the body of the product. Microwave-assisted facility offers a quick and energy saving method during food dehydration as compares to the conventional air-dried method. Recently, numerous studies in the rheological characteristics of pasta or spaghetti were carried out with microwave–assisted air driers and many agricultural products were dried successfully. There are few researches about the evaluation of physicochemical characteristics and cooking quality of microwave-assisted air dried salted noodles. The purposes of this study were to compare the difference between conventional and microwave-assisted drying method on the physicochemical properties and eating quality of rice bran noodles. Three different microwave power including 0.5 KW, 0.75 KW and 1.0 KW installing with 50℃ hot air were applied for dehydration of rice bran noodles in this study. Three proportion of rice bran ranging in 0-20% were incorporated into salted noodles processing. The appearance, optimum cooking time, cooking yield and losses, textural profiles analysis, sensory evaluation of rice bran noodles were measured in this study. The results indicated that high power (1.0 KW) microwave facility caused partially burnt and porous on the surface of rice bran noodles. However, no characteristic of noodle was appeared on the surface of noodles preparing by low power (0.5 KW) microwave facility. The optimum cooking time of noodles was decreased as higher power microwave or higher proportion of rice bran was incorporated into noodles preparation. The higher proportion of rice bran (20%) or higher power of microwave-assisted dried noodles obtained the higher color intensity and the higher cooking losses as compared with conventional air dried noodles. The firmness of cooked rice bran noodles slightly decreased in the cooked noodles which were dried by high power microwave-assisted method. The shearing force, tensile strength, elasticity and texture profiles of cooked rice noodles decreased with the progress of the proportion of rice bran. The results of sensory evaluation indicated conventional dried noodles obtained the higher springiness, cohesiveness and acceptability of cooked noodles than high power (1.0 KW) microwave-assisted dried noodles. However, low power (0.5 KW) microwave-assisted dried noodles showed the comparable sensory attributes and acceptability with conventional dried noodles. Moreover, the sensory attributes including firmness, springiness, cohesiveness decreased, but stickiness increased, with the increases of rice bran proportion. These results inferred that incorporation of lower proportion of rice bran and lower power microwave-assisted dried noodles processing could produce faster cooking time and acceptable quality of cooked noodles as compared to conventional dried noodles.Keywords: microwave-assisted drying method, physicochemical characteristics, rice bran noodles, sensory evaluation
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