Search results for: recombination center level
13602 The Impact of Skills-Development Training on Lower-Level Employee's Motivation and Job Satisfaction: A Case-Study of Five South African Companies
Authors: M. N. Naong
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Empirical findings of the impact of training on employee motivation and job satisfaction are reported. One of the major debilitating effects of the legacy of apartheid is a high level of illiteracy in the South African population. Encouraging the corporate sector through levies to promote skills development seems to have been received with mixed feelings. In this regard, the impact of training on the motivation level and job satisfaction of randomly sampled employees of five companies in two South African provinces is reported on. A longitudinal study, with a pre- and post-quasi experimental research design, was adopted to achieve the goal of the study - using a Job Description Index (JDI) measuring instrument to collect data from the respondents. There was a significant correlation between job satisfaction and effectiveness of training transfer - i.e. those employees who received more training were more motivated than those who received less training or no training at all. It is concluded that managers need to appreciate and ensure that the effectiveness of skills transfer is a critical determinant, that must illuminate the underlying challenges of achieving bottom-line targets.Keywords: employee motivation, skills transfer, moderating effect, job satisfaction, lower-level employees
Procedia PDF Downloads 31313601 Effect of Diamagnetic Additives on Defects Level of Soft LiTiZn Ferrite Ceramics
Authors: Andrey V. Malyshev, Anna B. Petrova, Anatoly P. Surzhikov
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The article presents the results of the influence of diamagnetic additives on the defects level of ferrite ceramics. For this purpose, we use a previously developed method based on the mathematical analysis of experimental temperature dependences of the initial permeability. A phenomenological expression for the description of such dependence was suggested and an interpretation of its main parameters was given. It was shown, that the main criterion of the integral defects level of ferrite ceramics is the relation of two parameters correlating with elastic stress value in a material. Model samples containing a controlled number of intergranular phase inclusions served to prove the validity of the proposed method, as well as to assess its sensitivity in comparison with the traditional XRD (X-ray diffraction) analysis. The broadening data of diffraction reflexes of model samples have served for such comparison. The defects level data obtained by the proposed method are in good agreement with the X-ray data. The method showed high sensitivity. Therefore, the legitimacy of the selection relationship β/α parameters of phenomenological expression as a characteristic of the elastic state of the ferrite ceramics confirmed. In addition, the obtained data can be used in the detection of non-magnetic phases and testing the optimal sintering production technology of soft magnetic ferrites.Keywords: cure point, initial permeability, integral defects level, homogeneity
Procedia PDF Downloads 13413600 Highway Capacity and Level of Service
Authors: Kidist Mesfin Nguse
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Ethiopia is the second most densely populated nation in Africa, and about 121 million people as the 2022 Ethiopia population live report recorded. In recent years, the Ethiopian government (GOE) has been gradually growing its road network. With 138,127 kilometers (85,825 miles) of all-weather roads as of the end of 2018–19, Ethiopia possessed just 39% of the nation's necessary road network and lacked a well-organized system. The Ethiopian urban population report recorded that about 21% of the population lives in urban areas, and the high population, coupled with growth in various infrastructures, has led to the migration of the workforce from rural areas to cities across the country. In main roads, the heterogeneous traffic flow with various operational features makes it more unfavorable, causing frequent congestion in the stretch of road. The Level of Service (LOS), a qualitative measure of traffic, is categorized based on the operating conditions in the traffic stream. Determining the capacity and LOS for this city is very crucial as this affects the planning and design of traffic systems and their operation, and the allocation of route selection for infrastructure building projects to provide for a considerably good level of service.Keywords: capacity, level of service, traffic volume, free flow speed
Procedia PDF Downloads 5113599 Structural Design for Effective Load Balancing of the Iron Frame in Manhole Lid
Authors: Byung Il You, Ryun Oh, Gyo Woo Lee
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Manhole refers to facilities that are accessible to the people cleaning and inspection of sewer, and its covering is called manhole lid. Manhole lid is typically made of a cast iron material. Due to the heavy weight of the cast iron manhole lids their installation and maintenance are not easy, and an electrical shock and corrosion aging of them can cause critical problems. The manhole body and the lid manufacturing using the fiber-reinforced composite material can reduce the weight considerably compared to the cast iron manhole. But only the fiber reinforcing is hard to maintain the heavy load, and the method of the iron frame with double injection molding of the composite material has been proposed widely. In this study reflecting the situation of this market, the structural design of the iron frame for the composite manhole lid was carried out. Structural analysis with the computer simulation for the effectively distributed load on the iron frame was conducted. In addition, we want to assess manufacturing costs through the comparing of weights and number of welding spots of the frames. Despite the cross-sectional area is up to 38% compared with the basic solid form the maximum von Mises stress is increased at least about 7 times locally near the rim and the maximum strain in the central part of the lid is about 5.5 times. The number of welding points related to the manufacturing cost was increased gradually with the more complicated shape. Also, the higher the height of the arch in the center of the lid the better result might be obtained. But considering the economic aspect of the composite fabrication we determined the same thickness as the frame for the height of the arch at the center of the lid. Additionally in consideration of the number of the welding points we selected the hexagonal as the optimal shape. Acknowledgment: These are results of a study on the 'Leaders Industry-university Cooperation' Project, supported by the Ministry of Education (MOE).Keywords: manhole lid, iron frame, structural design, computer simulation
Procedia PDF Downloads 27513598 Assessment of Sustainability in the Wulo Abiye Watershed, Central Highlands of Ethiopia
Authors: Getabalew Derib, Arragaw Alemayehu
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Assessing the sustainability of watersheds holds significant importance for regional natural resource management and to achieve sustainable development. This study investigated the sustainability of the Wulo Abiye watershed, central highlands of Ethiopia. The sustainability status of the watershed was evaluated by using 17 indicators representing the economic, social, and environmental dimensions of sustainable development goals (SDGs) based on the local and existing conditions of the watershed. The results indicated that environmental sustainability was at a ’ high’ level, while social and economic sustainability and the aggregate index were at ‘moderate’ levels. The overall level of community participation in the planning and evaluation phases of watershed management was at ’low’ levels. The implementation phase was at ’high’ level. Overall , the sustainability status of watershed management and level of community participation were at ‘moderate’ levels. The study concluded that integrated support is needed to overcome the identified challenges to achieve sustainable development in watersheds.Keywords: Wulo Abiye watershed, community participation, watershed management, sustainable development
Procedia PDF Downloads 4613597 The Impact of Fiscal Policy on Gross Domestic Product under Contributions of Level of External Debt in Developing Countries
Authors: Zohreh Bang Tavakoli, Shuktika Chatterjee
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This study investigates the fiscal policy impact on countries’ economic growth in developing countries with a different external debt level. The fiscal policy effectiveness has been re-emphasized in the global financial crisis of 2008 with the external debt as its new contemporary driver (Ruščáková and Semančíková, 2016). According to Bouakez, (2014 ) different theories have proposed the economic consequence of fiscal policy, specifically for developing countries. However, fiscal policy literature is lacking research regarding the fiscal policy’s effectiveness with the external debt’s contributions through comprehensive study (Canh, 2018). Also, according to scholars, high levels of external debt will influence economic growth. First, through foreign resources and channel of investment in which high level of debt decreases the amount of foreign investment in the developing countries. Second, through the deterioration of foreign investors and fiscal policies related to a high level of debt (Cordella, et.al., 2010). Therefore, this study proposed that only countries with a low external debt level and appropriate fiscal policies and good quality institutions can gain the proper quantity and quality of foreign investors, which will help the economic growth. For this, this research is examining the impact of fiscal policy on developing countries' economic growth in the situation of different external debt levels.Keywords: fiscal policy, external debt, gross domestic product, developing countries
Procedia PDF Downloads 16013596 Finite Time Blow-Up and Global Solutions for a Semilinear Parabolic Equation with Linear Dynamical Boundary Conditions
Authors: Xu Runzhang, Yang Yanbing, Niu Yi, Zhang Mingyou, Liu Yu
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For a class of semilinear parabolic equations with linear dynamical boundary conditions in a bounded domain, we obtain both global solutions and finite time blow-up solutions when the initial data varies in the phase space H1(Ω). Our main tools are the comparison principle, the potential well method and the concavity method. In particular, we discuss the behavior of the solutions with the initial data at critical and high energy level.Keywords: high energy level, critical energy level, linear dynamical boundary condition, semilinear parabolic equation
Procedia PDF Downloads 43613595 Empirical Study and Modelling of Three-Dimensional Pedestrian Flow in Railway Foot-Over-Bridge Stair
Authors: Ujjal Chattaraj, M. Raviteja, Chaitanya Aemala
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Over the years vehicular traffic has been given priority over pedestrian traffic. With the increase of population in cities, pedestrian traffic is increasing day by day. Pedestrian safety has become a matter of concern for the Traffic Engineers. Pedestrian comfort is primary important for the Engineers who design different pedestrian facilities. Pedestrian comfort and safety can be measured in terms of different level of service (LOS) of the facilities. In this study video data on pedestrian movement have been collected from different railway foot over bridges (FOB) in India. The level of service of those facilities has been analyzed. A cellular automata based model has been formulated to mimic the route choice behaviour of the pedestrians on the foot over bridges.Keywords: cellular automata model, foot over bridge, level of service, pedestrian
Procedia PDF Downloads 26413594 The U.S.-Taliban Peace Deal: Two-level Game Logic and Actors’ Payoffs
Authors: Zafar Iqbal
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This article aims at analyzing the U.S.-Taliban peace deal considering the cross- pressures that both parties (U.S. and Taliban) faced and eventually paved the way for a negotiated settlement to the two-decade-long war. The paper first discusses the peace process initiated by President Obama in 2009 and then explores the factors that compelled both the parties to sign this deal. The study is based on secondary data and interviews done with the leading experts on Afghanistan along with the Taliban Qatar office spokesperson’s interview. The theoretical framework is based on the interplay of diplomacy and domestic politics: two-level games logic proposed by Robert D. Putnam. The two-level games suggest that actors involved in negotiations face cross-pressures and are constrained both by the expectations of the domestic audience and their counterpart’s zone of possible agreement. This paper will take the cross pressures for both sides as the permissive factors for the entire process of negotiations. However, there will be a slight aberration in the application of Putnam’s two-level games. In this case, it is not inter-state negotiations but between an all-powerful state and the unyielding non-state actors. The study concludes that both the parties faced domestic as well as international pressure which compelled them to sign a deal that could lead to an end of the two-decade-long war. Furthermore, it looks at the potential prospects and challenges of the deal following the U.S. withdrawal.Keywords: neo-Taliban insurgency, negotiations, two-level game, U.S.-Taliban peace deal, U.S. withdrawal
Procedia PDF Downloads 20413593 Determination of Complexity Level in Okike's Merged Irregular Transposition Cipher
Authors: Okike Benjami, Garba Ejd
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Today, it has been observed security of information along the superhighway is often compromised by those who are not authorized to have access to such information. In other to ensure the security of information along the superhighway, such information should be encrypted by some means to conceal the real meaning of the information. There are many encryption techniques out there in the market. However, some of these encryption techniques are often decrypted by adversaries with ease. The researcher has decided to develop an encryption technique that may be more difficult to decrypt. This may be achieved by splitting the message to be encrypted into parts and encrypting each part separately and swapping the positions before transmitting the message along the superhighway. The method is termed Okike’s Merged Irregular Transposition Cipher. Also, the research would determine the complexity level in respect to the number of splits of the message.Keywords: transposition cipher, merged irregular cipher, encryption, complexity level
Procedia PDF Downloads 29013592 A Study on Knowledge, Attitude and Behavior on Emergency Contraception among Higher Secondary and Bachelor Level Youth Students of Lekhnath Municipality, Nepal
Authors: Gokul Pathak, Dilip Kumar Yadav
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Background: Unsafe/unprotected and early sexual relations are highly responsible for the problems of unwanted pregnancy, child birth and other adverse consequences. Emergency contraception (EC) refers to methods that women can use to prevent pregnancy after unprotected sexual intercourse, method failure or incorrect use. Aim and Objective: The objective of this research study was to assess the level of knowledge, attitude and behavior on emergency contraception among youth students of Lekhnath Municipality. Methodology: This institution based descriptive study was carried out in August-October 2012 on Lekhnath Municipality, Nepal. Multistage simple random sampling procedure with pretested semi structured questionnaire following self administered technique was used to collect information. Collected data was coded and entered in the EpiData 3.1 ® and exported to Statistical Package for Social Science (SPSS®) version 20.0 for analysis. Chi-square test and Spearman correlation was applied wherever required. Results: A total of 641 students (87.6 %), youth students participated in this study which incorporates 354 male and 287 female youth students, of them 54.3% were from Higher Secondary level and 45.7% were from Undergraduate level. The awareness of EC among respondents was found only 64.7%. 25.8% respondents were found to have fair knowledge level where as 74.2% had poor knowledge level. Level of knowledge was significantly associated with age, educational level, faculty and educational status of mother. The study showed 82.4% respondent’s favorable attitude towards use of EC. 21.1% respondents were found to be sexually active (29.7% male and 10.5% female) and only 28.1% of sexually active respondents had ever used any method of EC. Conclusion: Knowledge about EC was found quiet low among youth. There was significant lack of knowledge about exact time limit of using devices of EC. Similarly several misconceptions regarding EC were found very high among youth. Health education initiatives should target students as they are more likely to be sexually active.Keywords: emergency contraception, youth, unsafe/unprotected sexual intercourse, knowledge, attitude and behavior
Procedia PDF Downloads 44613591 Design and Analysis of Deep Excavations
Authors: Barham J. Nareeman, Ilham I. Mohammed
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Excavations in urban developed area are generally supported by deep excavation walls such as; diaphragm wall, bored piles, soldier piles and sheet piles. In some cases, these walls may be braced by internal braces or tie back anchors. Tie back anchors are by far the predominant method for wall support, the large working space inside the excavation provided by a tieback anchor system has a significant construction advantage. This paper aims to analyze a deep excavation bracing system of contiguous pile wall braced by pre-stressed tie back anchors, which is a part of a huge residential building project, located in Turkey/Gaziantep province. The contiguous pile wall will be constructed with a length of 270 m that consists of 285 piles, each having a diameter of 80 cm, and a center to center spacing of 95 cm. The deformation analysis was carried out by a finite element analysis tool using PLAXIS. In the analysis, beam element method together with an elastic perfect plastic soil model and Soil Hardening Model was used to design the contiguous pile wall, the tieback anchor system, and the soil. The two soil clusters which are limestone and a filled soil were modelled with both Hardening soil and Mohr Coulomb models. According to the basic design, both soil clusters are modelled as drained condition. The simulation results show that the maximum horizontal movement of the walls and the maximum settlement of the ground are convenient with 300 individual case histories which are ranging between 1.2mm and 2.3mm for walls, and 15mm and 6.5mm for the settlements. It was concluded that tied-back contiguous pile wall can be satisfactorily modelled using Hardening soil model.Keywords: deep excavation, finite element, pre-stressed tie back anchors, contiguous pile wall, PLAXIS, horizontal deflection, ground settlement
Procedia PDF Downloads 25513590 Hematological Profiles of Visceral Leishmaniasis Patients before and after Treatment of Anti-Leishmanial Drugs at University of Gondar Leishmania Research and Treatment Center Northwest, Ethiopia
Authors: Fitsumbrhan Tajebe, Fadil Murad, Mitikie Tigabie, Mareye Abebaw, Tadele Alemu, Sefanit Abate, Rezika Mohammedw, Arega Yeshanew, Elias Shiferaw
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Background: Visceral leshimaniasis is a parasitic disease characterized by a systemic infection of phagocytic cells. Hematological parameters of these patients may be affected by the progress of the disease or treatment. Thus, the current study aimed to assess the hematological profiles of visceral leishmaniasis patients before and after treatment. Method: An institutional based retrospective cohort study was conducted among visceral leishmaniasis patients at University of Gondar Comprehensive Specialized Referral Hospital Leishmaniasis Research and Treatment Center from 2013 to 2018. Hematological profiles before initiation and after completion of treatment were extracted from registration book. Descriptive statics was presented using frequency and percentage. Paired t-test and Wilcoxon Signed rank test were used for comparing mean difference for normally and non- normally distributed data, respectively. Spearman and Pearson correlation analysis was used to describe the correlation of hematological parameters with different variables. P value < 0.05 was considered as statistically significant. Result: Except absolute nerutrophil count, post treatment hematological parameters show a significant increment compared to pretreatment one. The prevalence of anemia, leucopenia and thrombocytopenia was 85.5%, 83.4% and 75.8% prior to treatment and it was 58.3%, 38.2% and 19.2% after treatment, respectively. Moreover, parasite load of the disease showed statistically significant negative correlation with hematological profiles mainly with white blood cell and red blood cell. Conclusion: Majority of hematological profiles of patients with active VL have been restored after treatment, which might be associated with treatment effect on parasite proliferation and concentration of parasite in visceral organ, which directly affect hematological profiles.Keywords: visceral leshimaniasis, hematological profile, anti-leshimanial drug, Gondar
Procedia PDF Downloads 12813589 Development of Composite Materials for CO2 Reduction and Organic Compound Decomposition
Authors: H. F. Shi, C. L. Zhang
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Visible-light-responsive g-C3N4/NaNbO3 nanowires photocatalysts were fabricated by introducing polymeric g-C3N4 on NaNbO3 nanowires. The microscopic mechanisms of interface interaction, charge transfer and separation, as well as the influence on the photocatalytic activity of g-C3N4/NaNbO3 composite were systematic investigated. The HR-TEM revealed that an intimate interface between C3N4 and NaNbO3 nanowires formed in the g-C3N4/NaNbO3 heterojunctions. The photocatalytic performance of photocatalysts was evaluated for CO2 reduction under visible-light illumination. Significantly, the activity of g-C3N4/NaNbO3 composite photocatalyst for photoreduction of CO2 was higher than that of either single-phase g-C3N4 or NaNbO3. Such a remarkable enhancement of photocatalytic activity was mainly ascribed to the improved separation and transfer of photogenerated electron-hole pairs at the intimate interface of g-C3N4/NaNbO3 heterojunctions, which originated from the well-aligned overlapping band structures of C3N4 and NaNbO3. Pt loaded NaNbO3-xNx (Pt-NNON), a visible-light-sensitive photocatalyst, was synthesized by an in situ photodeposition method from H2PtCl6•6H2O onto NaNbO3-xNx (NNON) sample. Pt-NNON exhibited a much higher photocatalytic activity for gaseous 2-propanol (IPA) degradation under visible-light irradiation in contrast to NNON. The apparent quantum efficiency (AQE) of Pt-NNON sample for IPA photodegradation achieved up to 8.6% at the wavelength of 419 nm. The notably enhanced photocatalytic performance was attributed to the promoted charge separation and transfer capability in the Pt-NNON system. This work suggests that surface nanosteps possibly play an important role as an electron transfer at high way, which facilitates to the charge carrier collection onto Pt rich zones and thus suppresses recombination between photogenerated electrons and holes. This method can thus be considered as an excellent strategy to enhance photocatalytic activity of organic decomposition in addition to the commonly applied noble metal doping method.Keywords: CO2 reduction, NaNbO3, nanowires, g-C3N4
Procedia PDF Downloads 19913588 Treatment of Healthcare Wastewater Using The Peroxi-Photoelectrocoagulation Process: Predictive Models for Chemical Oxygen Demand, Color Removal, and Electrical Energy Consumption
Authors: Samuel Fekadu A., Esayas Alemayehu B., Bultum Oljira D., Seid Tiku D., Dessalegn Dadi D., Bart Van Der Bruggen A.
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The peroxi-photoelectrocoagulation process was evaluated for the removal of chemical oxygen demand (COD) and color from healthcare wastewater. A 2-level full factorial design with center points was created to investigate the effect of the process parameters, i.e., initial COD, H₂O₂, pH, reaction time and current density. Furthermore, the total energy consumption and average current efficiency in the system were evaluated. Predictive models for % COD, % color removal and energy consumption were obtained. The initial COD and pH were found to be the most significant variables in the reduction of COD and color in peroxi-photoelectrocoagulation process. Hydrogen peroxide only has a significant effect on the treated wastewater when combined with other input variables in the process like pH, reaction time and current density. In the peroxi-photoelectrocoagulation process, current density appears not as a single effect but rather as an interaction effect with H₂O₂ in reducing COD and color. Lower energy expenditure was observed at higher initial COD, shorter reaction time and lower current density. The average current efficiency was found as low as 13 % and as high as 777 %. Overall, the study showed that hybrid electrochemical oxidation can be applied effectively and efficiently for the removal of pollutants from healthcare wastewater.Keywords: electrochemical oxidation, UV, healthcare pollutants removals, factorial design
Procedia PDF Downloads 7913587 Dwindling the Stability of DNA Sequence by Base Substitution at Intersection of COMT and MIR4761 Gene
Authors: Srishty Gulati, Anju Singh, Shrikant Kukreti
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The manifestation of structural polymorphism in DNA depends on the sequence and surrounding environment. Ample of folded DNA structures have been found in the cellular system out of which DNA hairpins are very common, however, are indispensable due to their role in the replication initiation sites, recombination, transcription regulation, and protein recognition. We enumerate this approach in our study, where the two base substitutions and change in temperature embark destabilization of DNA structure and misbalance the equilibrium between two structures of a sequence present at the overlapping region of the human COMT gene and MIR4761 gene. COMT and MIR4761 gene encodes for catechol-O-methyltransferase (COMT) enzyme and microRNAs (miRNAs), respectively. Environmental changes and errors during cell division lead to genetic abnormalities. The COMT gene entailed in dopamine regulation fosters neurological diseases like Parkinson's disease, schizophrenia, velocardiofacial syndrome, etc. A 19-mer deoxyoligonucleotide sequence 5'-AGGACAAGGTGTGCATGCC-3' (COMT19) is located at exon-4 on chromosome 22 and band q11.2 at the intersection of COMT and MIR4761 gene. Bioinformatics studies suggest that this sequence is conserved in humans and few other organisms and is involved in recognition of transcription factors in the vicinity of 3'-end. Non-denaturating gel electrophoresis and CD spectroscopy of COMT sequences indicate the formation of hairpin type DNA structures. Temperature-dependent CD studies revealed an unusual shift in the slipped DNA-Hairpin DNA equilibrium with the change in temperature. Also, UV-thermal melting techniques suggest that the two base substitutions on the complementary strand of COMT19 did not affect the structure but reduces the stability of duplex. This study gives insight about the possibility of existing structurally polymorphic transient states within DNA segments present at the intersection of COMT and MIR4761 gene.Keywords: base-substitution, catechol-o-methyltransferase (COMT), hairpin-DNA, structural polymorphism
Procedia PDF Downloads 12213586 Taking What Each Needs - The Basic Logic of Everyday Practice in State-backed Cultural Infrastructure in China
Authors: Yiling Shao, Megan Dai
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This paper attempts to explore whether the cultural infrastructure supported by the Chinese government is still subject to a logic of “strict regulation”.Previous studies have pointed out that the "paternalism" tendency of China's cultural policy always leads to excessive government intervention in cultural development, while Chinese cultural practitioners can only seek cultural autonomy in the cracks of supervision. This can also explain why Chinese cultural policies sometimes have different effects than the official expectations.But this only reflects one aspect of China's cultural policy. In fact, the welfare cultural infrastructure funded by the government seems to highlight the principles of "safeguarding citizens' cultural rights" and "citizens' voluntary" rather than "indoctrination" and "enlightenment", What new features of China's cultural policy are reflected behind this policy orientation that is completely different from the logic of "regulation", which has also become an important issue in this paper. Based on the field survey of a cultural infrastructure (Gao ming District Cultural Center) in Gao ming District, Fo shan City, Guangdong Province, China, for nearly one year, the authors have obtained many text and picture materials.The paper discusses the dual role of cultural centers in China's cultural policy -both as a formal commitment by the state to protect citizens' basic cultural rights and as a social space for citizens to use preferential policies to obtain cultural capital. All in all, the author have conclued three operational logics of the cultural infrastructure currently supported by the Chinese government (at least in developed areas): first, the cultural center has become a versatile cultural space; second, grass-roots cultural cadres can be described as "policy entrepreneurs"; third, ordinary citizens will use the officially supported cultural infrastructure to increase cultural capital. This paper argues that, in comparison to the common “regulatory hand” in the field of cultural industries, in cultural infrastructure supported by state, the authorities and citizens are not in conflict. On the contrary, authorities must adopt a de-regulatory "pleasing" strategy to gain the support of citizens.Keywords: cultural infrastructure, cultural capital, deregulation, policy entrepreneur
Procedia PDF Downloads 9813585 The Communication of Audit Report: Key Audit Matters in United Kingdom
Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta
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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics
Procedia PDF Downloads 23113584 Determination of Heavy Metals in Canned Dry-Milk and Fish from Supermarkets in Addis Ababa
Authors: Kefyalew Muleta, Tetemke Mehari
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Background: Human being require metallic elements such as copper and zinc up to certain limits that could cause problems if found in excess. Other metallic elements like cadmium and lead can be harmful to health if foodstuffs containing them are consumed regularly. Canned dry-milk and fish contain these metals in the journey from farm to fork. Objective: This study was designed to determine the concentration of Cd, Cu, Pb, and Zn in four brands of canned dry-milk and fish from supermarkets in Addis Ababa. Methods: Laboratory based cross-sectional study design was used to determine the concentration of the heavy metals in four different brands of canned dry-milk and fish imported from different country from February to March 2013. The foods brands were sampled by simple random sampling method from eight supermarkets in Addis Ababa and coded. Wet oxidation using HNO3 and H2O2 was used to extract the heavy metals from the foods samples and analyzed by Flame Atomic Absorption Spectroscopy. Conclusions: From this study, it can be concluded that the level of Cadmium and Copper residues in canned dry-milk significantly vary among brands; and the levels of copper residue significantly vary among brands of canned fish at 95 % level. The AM milk brand from Ethiopia was safe in cadmium level. The cadmium and lead level in the NF fish brands from Indonesia packed in vegetables oil, and the lead level in DF brand packed in brine are safe.Keywords: AAS, canned dry milk, canned fish, Cd, Cu, Pb, Zn
Procedia PDF Downloads 42013583 Middle Ordovician (Llanvirnian) Relative Sea-Level Fluctuations
Authors: Ying Jia Teoh
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The Canning Basin is located between the Kimberley and Pilbara Precambrian cratonic blocks. It is a large but relatively poorly explored Paleozoic basin in remote Western Australia. During the early Ordovician period, the Australian continent was located near the equator. Middle Ordovician age Nita and Goldwyer Formations in Canning Basin are therefore warm water carbonates. The Nita Formation carbonates are a regressive sequence which conformably overlies the Goldwyer Formation. It contains numerous progradational cycles of limestone, vuggy dolomitized carbonate beds and shale deposited in subtidal to supratidal environments. The Goldwyer Formation contains transgressive shale sequences and regressive carbonates deposited in shallow subtidal conditions. The shales contain oil-prone Gloeocapsormorpha prisca-bearing source rocks. Llanvirnian relative sea-level fluctuations were reconstructed by using Fischer plots methodology for three key wells (wells McLarty 1, Looma 1 and Robert 1) in Broome Platform and compared with INPEFA data. The Goldwyer lower shale (interval Or1000P) shows increasing relative sea-level and this matches with a transgressive systems tract. Goldwyer middle carbonate (interval Or2000) shows relative sea-level drop and this matches with a regressive systems tract. Goldwyer upper shale (interval Or2000P) shows relative sea-level drop and this matches with a transgressive systems tract. Nita Formation Leo Member (interval Or3000) shows a relative sea level drop and this matches with a regressive systems tract. The Nita Formation Cudalgarra Member (intervals Or3000P and Or4000) with transgressive systems tract then this is followed by a regressive systems tract. This pattern matches with the relative sea-level curves in wells McLarty 1 and Robert 1. The correlation is weak for parts of well Looma 1. This is probably influenced by the fact that the thickness of this section is quite small. As a conclusion, Fischer plots for the Llanvirnian Goldwyer and Nita Formations show good agreement with the third order global sea level cycles of Haq and others. Fischer plots are generally correlated well with trend and cyclicity determined by INPEFA curves and as a method of cross-checking INPEFA data and sea-level change.Keywords: canning basin, Fischer plots, Llanvirnian, middle Ordovician, sea-level fluctuations, stratigraphy
Procedia PDF Downloads 28213582 Different Types of Amyloidosis Revealed with Positive Cardiac Scintigraphy with Tc-99M DPD-SPECT
Authors: Ioannis Panagiotopoulos, Efstathios Kastritis, Anastasia Katinioti, Georgios Efthymiadis, Argyrios Doumas, Maria Koutelou
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Introduction: Transthyretin amyloidosis (ATTR) is a rare but serious infiltrative disease. Myocardial scintigraphy with DPD has emerged as the most effective, non-invasive, highly sensitive, and highly specific diagnostic method for cardiac ATTR amyloidosis. However, there are cases in which additional laboratory investigations reveal AL amyloidosis or other diseases despite a positive DPD scintigraphy. We describe the experience from the Onassis Cardiac Surgery Center and the monitoring center for infiltrative myocardial diseases of the cardiology clinic at AHEPA. Materials and Methods: All patients with clinical suspicion of cardiac or extracardiac amyloidosis undergo a myocardial scintigraphy scan with Tc-99m DPD. In this way, over 500 patients have been examined. Further diagnostic approach based on clinical and imaging findings includes laboratory investigation and invasive techniques (e.g., biopsy). Results: Out of 76 patients in total with positive myocardial scintigraphy Grade 2 or 3 according to the Perugini scale, 8 were proven to suffer from AL Amyloidosis during the investigation of paraproteinemia. Among these patients, 3 showed Grade 3 uptake, while the rest were graded as Grade 2, or 2 to 3. Additionally, one patient presented diffuse and unusual radiopharmaceutical uptake in soft tissues throughout the body without cardiac involvement. These findings raised suspicions, leading to the analysis of κ and λ light chains in the serum, as well as immunostaining of proteins in the serum and urine of these specific patients. The final diagnosis was AL amyloidosis. Conclusion: The value of DPD scintigraphy in the diagnosis of cardiac amyloidosis from transthyretin is undisputed. However, positive myocardial scintigraphy with DPD should not automatically lead to the diagnosis of ATTR amyloidosis. Laboratory differentiation between ATTR and AL amyloidosis is crucial, as both prognosis and therapeutic strategy are dramatically altered. Laboratory exclusion of paraproteinemia is a necessary and essential step in the diagnostic algorithm of ATTR amyloidosis for all positive myocardial scintigraphy with diphosphonate tracers since >20% of patients with Grade 3 and 2 uptake may conceal AL amyloidosis.Keywords: AL amyloidosis, amyloidosis, ATTR, myocardial scintigraphy, Tc-99m DPD
Procedia PDF Downloads 8213581 Call-Back Laterality and Bilaterality: Possible Screening Mammography Quality Metrics
Authors: Samson Munn, Virginia H. Kim, Huija Chen, Sean Maldonado, Michelle Kim, Paul Koscheski, Babak N. Kalantari, Gregory Eckel, Albert Lee
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In terms of screening mammography quality, neither the portion of reports that advise call-back imaging that should be bilateral versus unilateral nor how much the unilateral call-backs may appropriately diverge from 50–50 (left versus right) is known. Many factors may affect detection laterality: display arrangement, reflections preferentially striking one display location, hanging protocols, seating positions with respect to others and displays, visual field cuts, health, etc. The call-back bilateral fraction may reflect radiologist experience (not in our data) or confidence level. Thus, laterality and bilaterality of call-backs advised in screening mammography reports could be worthy quality metrics. Here, laterality data did not reveal a concern until drilling down to individuals. Bilateral screening mammogram report recommendations by five breast imaging, attending radiologists at Harbor-UCLA Medical Center (Torrance, California) 9/1/15--8/31/16 and 9/1/16--8/31/17 were retrospectively reviewed. Recommended call-backs for bilateral versus unilateral, and for left versus right, findings were counted. Chi-square (χ²) statistic was applied. Year 1: of 2,665 bilateral screening mammograms, reports of 556 (20.9%) recommended call-back, of which 99 (17.8% of the 556) were for bilateral findings. Of the 457 unilateral recommendations, 222 (48.6%) regarded the left breast. Year 2: of 2,106 bilateral screening mammograms, reports of 439 (20.8%) recommended call-back, of which 65 (14.8% of the 439) were for bilateral findings. Of the 374 unilateral recommendations, 182 (48.7%) regarded the left breast. Individual ranges of call-backs that were bilateral were 13.2–23.3%, 10.2–22.5%, and 13.6–17.9%, by year(s) 1, 2, and 1+2, respectively; these ranges were unrelated to experience level; the two-year mean was 15.8% (SD=1.9%). The lowest χ² p value of the group's sidedness disparities years 1, 2, and 1+2 was > 0.4. Regarding four individual radiologists, the lowest p value was 0.42. However, the fifth radiologist disfavored the left, with p values of 0.21, 0.19, and 0.07, respectively; that radiologist had the greatest number of years of experience. There was a concerning, 93% likelihood that bias against left breast findings evidenced by one of our radiologists was not random. Notably, very soon after the period under review, he retired, presented with leukemia, and died. We call for research to be done, particularly by large departments with many radiologists, of two possible, new, quality metrics in screening mammography: laterality and bilaterality. (Images, patient outcomes, report validity, and radiologist psychological confidence levels were not assessed. No intervention nor subsequent data collection was conducted. This uncomplicated collection of data and simple appraisal were not designed, nor had there been any intention to develop or contribute, to generalizable knowledge (per U.S. DHHS 45 CFR, part 46)).Keywords: mammography, screening mammography, quality, quality metrics, laterality
Procedia PDF Downloads 16213580 Inferring Cognitive Skill in Concept Space
Authors: Rania A. Aboalela, Javed I. Khan
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This research presents a learning assessment theory of Cognitive Skill in Concept Space (CS2) to measure the assessed knowledge in terms of cognitive skill levels of the concepts. The cognitive skill levels refer to levels such as if a student has acquired the state at the level of understanding, or applying, or analyzing, etc. The theory is comprised of three constructions: Graph paradigm of a semantic/ ontological scheme, the concept states of the theory and the assessment analytics which is the process to estimate the sets of concept state at a certain skill level. Concept state means if a student has already learned, or is ready to learn, or is not ready to learn a certain skill level. The experiment is conducted to prove the validation of the theory CS2.Keywords: cognitive skill levels, concept states, concept space, knowledge assessment theory
Procedia PDF Downloads 32313579 Courtesy to Things and Sense of Unity with the Things: Psychological Evaluation Based on the Teaching of Buddha
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This study aims to clarify factors of courtesy to things and the effect of courtesy on a sense of unity with things based on the teaching of Buddha. The teaching of Buddha explains when dealing with things in a courteous manner carefully, the border between selves and the external world disappears, then both are united. This is an example in Buddhist way that explains the connections with all existences, and in the modern world, it is also a lesson that humans should not let matters go to waste and treat them politely. In order to reveal concrete ways to practice courtesy to things, we clarify the factors of courtesy (Study 1) and examine the effect of courtesy on the sense of unity with the things (Study 2). In Study 1, 100 Japanese (mean age=54.39, SD=15.04, 50% female) described freely about what is courtesy to things that they use daily. These descriptions were classified, and 25 items were made asking for the degree of courtesy to the things. Then different 678 Japanese (mean age=44.72, SD=13.14, 50% female) answered the 25 items on 7-point about tools they use daily. An exploratory factor analysis revealed two factors. The first factor (α=.97) includes 'I deal with the thing carefully' and 'I clean up the thing after use'. This factor reflects how gently people care about things. The second factor (α=.96) includes 'A sense of self-control has come to me through using the thing' and 'I have got inner strength by taking care of the thing'. The second factor reflects how people learn by dealing with things carefully. In this Study 2, 200 Japanese (mean age=49.39, SD=11.07, 50% female) answered courtesy about things they use daily and the degree of sense of unity with the things using the inclusion of other in the self scale, replacing 'Other' with 'Your thing'. The ANOVA was conducted to examine the effect of courtesy (high/low level of two factors) on the score of sense of unity. The results showed the main effect of care level. People with a high level of care have a stronger sense of unity with the thing. The tendency of an interaction effect is also found. The condition with a high level of care and a high level of learning enhances the sense of unity more than the condition of a low level of care and high level in learning. Study 1 found that courtesy is composed of care and learning. That is, courtesy is not only active care to the things but also to learn the meaning of the things and grow personally with the things. Study 2 revealed that people with a high level of care feel a stronger sense of unity and also people with both a high level of care and learn tend to do so. The findings support the idea of the teaching of Buddha. In the future, it is necessary to examine a combined effect of care and learning.Keywords: courtesy, things, sense of unity, the teaching of Buddha
Procedia PDF Downloads 15013578 Processing Big Data: An Approach Using Feature Selection
Authors: Nikat Parveen, M. Ananthi
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Big data is one of the emerging technology, which collects the data from various sensors and those data will be used in many fields. Data retrieval is one of the major issue where there is a need to extract the exact data as per the need. In this paper, large amount of data set is processed by using the feature selection. Feature selection helps to choose the data which are actually needed to process and execute the task. The key value is the one which helps to point out exact data available in the storage space. Here the available data is streamed and R-Center is proposed to achieve this task.Keywords: big data, key value, feature selection, retrieval, performance
Procedia PDF Downloads 34113577 Determinants of the Income of Household Level Coir Yarn Labourers in Sri Lanka
Authors: G. H. B. Dilhari, A. A. D. T. Saparamadu
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Sri Lanka is one of the prominent countries for the coir production. The coir is one of the by-products of the coconut and the coir industry is considered to be one of the traditional industries in Sri Lanka. Because of the inherent nature of the coir industry, labourers play a significant role in the coir production process. The study has analyzed the determinants of the income of the household level coir yarn labourers. The study was conducted in the Kumarakanda Grama Niladhari division. Simple random sampling was used to generate a sample of 100 household level coir yarn labourers and structured questionnaire, personal interviews, and discussion were performed to gather the required data. The obtained data were statistically analyzed by using Statistical Package for Social Science (SPSS) software. Mann-Whitney U and Kruskal-Wallis test were performed for mean comparison. The findings revealed that the household level coir yarn industry is dominated by the female workers and it was identified that fewer numbers of workers have engaged in this industry as the main occupation. In addition to that, elderly participation in the industry is higher than the younger participation and most of them have engaged in the industry as a source of extra income. Level of education, the methods of engagement, satisfaction, engagement in the industry by the next generation, support from the government, method of government support, working hours per day, employed as a main job, number of completed units per day, suffering from job related diseases and type of the diseases were related with income level of household level coir yarn laboures. The recommendations as to flourish in future includes, technological transformation for coir yarn production, strengthening the raw material base and regulating the raw material supply, introduction of new technologies, markets and training programmes, the establishment of the labourers’ association, the initiation of micro credit schemes and better consideration about the job oriented diseases.Keywords: coir yarn, determinants, income, Sri Lanka
Procedia PDF Downloads 31213576 The Physically Handicapped in the City
Authors: Bekhemmas Youcef
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The category of the disabled, like other social groups, is considered to have been affected by fate with a disability that led to a reduction in the fulfillment of its social roles to the fullest extent or led to its complete abandonment. Psychological, and until we understand its behavioral methods that express a lot of this complexity and intertwining, and despite all that, this category has not yet received the appropriate great interest from specialized researchers, and even officials, and it is natural that the category of people with disabilities has psychological and social requirements in order to regains their capabilities or some From her, it also needs to prepare the environment in which she lives in order to integrate into society As the motor disability is one of the most common types of disability in the world, and it is constantly increasing, considering the increase in the causes leading to it, such as the traffic accident, and the motor disability often affects individuals from a psychological point of view, but it also affects their social surroundings, whether close or extended, and thus it draws limits and quality For their way of life, as well as determining roles for them as actors of a special kind within their societies. The methodology is similar to the organizational framework for the production of any scientific knowledge and based on the fact that sociology is a project that aims to understand and interpret the social reality scientifically and through the nature of the subject studied in the framework of the reality of the disabled in the city and in order to get closer to the daily life of the physically disabled within the urban center, we adopted the qualitative approach A choice that complies with the spirit of Viberian sociology, especially since Max Weber insists on the need to search for the meaning that the social actor gives to his behavior. Through the results reached in this study, it was found that the city still suffers from several deficiencies at the level of equipment and urban planning in a way that keeps pace with the number of people with disabilities in the city.Keywords: physically, handicapped, in, the city
Procedia PDF Downloads 7113575 A Perspective on Emergency Care of Gunshot Injuries in Northern Taiwan
Authors: Liong-Rung Liu, Yu-Hui Chiu, Wen-Han Chang
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Firearm injuries are high-energy injuries. The ballistic pathways could cause severe burns or chemical damages to vessels, musculoskeletal or other major organs. The high mortality rate is accompanied by complications such as sepsis. As laws prohibit gun possession, civilian gunshot wounds (GSW) are relatively rare in Taiwan. Our hospital, Mackay Memorial Hospital, located at the center of Taipei city is surrounded by nightclubs and red-light districts. Due to this unique location, our hospital becomes the first-line trauma center managing gunshot victims in Taiwan. To author’s best knowledge, there are few published research articles regarding this unique situation. We hereby analyze the distinct characteristics and length of stay (LOS) of GSW patients in the emergency room (ER) at Mackay Memorial Hospital. A 6-year retrospective analysis of 27 patients treated for GSW injuries from January 2012 to December 2017 was performed. The patients’ records were reviewed for the following analyses, 1) wound position and the correlated clinical presentations; 2) the LOS in ED of patients receiving emergency surgery for major organ or vascular injuries. We found males (96.3%) were injured by guns more often than females (3.7%) in all age groups. The most common injured site was in the extremities. With regards to the ER LOS, the average time were 72.2 ± 34.5 minutes for patients with triage I and 207.4 ± 143.9 minutes for patients with triage II. The ED LOS of patients whose ISS score were more than 15 was 59.9 ± 25.6 minutes, and 179.4 ± 119.8 minutes for patients whose ISS score were between 9 to 15, respectively. Among these 27 patients, 10 patients had emergency surgery and their average ED stay time was 104.5 ± 33.3 minutes. Even more, the average ED stay time could be shortened to 88.8 ± 32.3 minutes in the 5 patients with trauma team activation. In conclusion, trauma team activation in severe GSW patients indeed shortens the ED LOS and might initially improve the quality of patient care. This is the result of better trauma systems, including advances in care from emergency medical services and acute care surgical management.Keywords: gunshot, length of stay, trauma, mortality
Procedia PDF Downloads 13113574 The Primitive Code-Level Design Patterns for Distributed Programming
Authors: Bing Li
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The primitive code-level design patterns (PDP) are the rudimentary programming elements to develop any distributed systems in the generic distributed programming environment, GreatFree. The PDP works with the primitive distributed application programming interfaces (PDA), the distributed modeling, and the distributed concurrency for scaling-up. They not only hide developers from underlying technical details but also support sufficient adaptability to a variety of distributed computing environments. Programming with them, the simplest distributed system, the lightweight messaging two-node client/server (TNCS) system, is constructed rapidly with straightforward and repeatable behaviors, copy-paste-replace (CPR). As any distributed systems are made up of the simplest ones, those PDAs, as well as the PDP, are generic for distributed programming.Keywords: primitive APIs, primitive code-level design patterns, generic distributed programming, distributed systems, highly patterned development environment, messaging
Procedia PDF Downloads 19213573 The Single-Level Structure in Lucid Dreams
Authors: Jinshuo Zhang
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Lucid dreams(LD) are the mental states in which people are aware that they are dreaming, which is a rising interdisciplinary topic among psychologists, neuroscientists and spiritual practitioners. From a phenomenological perspective, this research explores the self-consciousness structure in lucid dreams, particularly focusing on the self-reference structure between lucidity(the observer) and the dream ego(the observed). The main argument of this paper is that the self-structure in lucid dreams is a single-level paradigm. In this paper, the phenomenological characteristics of lucidity in LD are carefully unfolded. The appearance of lucidity is the most significant part of understanding the self-structure and the consciousness in dreams, which is also related to the “Six Bardos practices” in Tibetan Buddhism. In the second section, this research investigates the referential relationship between"lucidity" and "the dream ego" using the phenomenological resource of subjectivity theory, as well as referring to many cases in the psychological labs. Despite the appearance of various consciousness layers in lucid dreams, according to this paper, they are all part of a single-level consciousness paradigm. Dream ego is transparent, and dream lucidity can grasp it directly and thoroughly during LD. This research also responds to some potential criticisms and engages in current debates about the self-structure issue in lucid dreams, as well as discussing some future research prospects for dreams and lucid dreams.Keywords: lucid dream, self-awareness, phenomenological perspective, high-order theory, one-level consciousness
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