Search results for: early years practitioners (EYP)
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 13903

Search results for: early years practitioners (EYP)

4243 Developing Thai-UK Double Degree Programmes: An Exploratory Study Identifying Challenges, Competing Interests and Risks

Authors: Joy Tweed, Jon Pike

Abstract:

In Thailand, a 4.0 policy has been initiated that is designed to prepare and train an appropriate workforce to support the move to a value-based economy. One aspect of support for this policy is a project to encourage the creation of double degree programmes, specifically between Thai and UK universities. This research into the project, conducted with its key players, explores the factors that can either enable or hinder the development of such programmes. It is an area that has received little research attention to date. Key findings focus on differences in quality assurance requirements, attitudes to benefits, risks, and committed levels of institutional support, thus providing valuable input into future policy making. The Transnational Education (TNE) Development Project was initiated in 2015 by the British Council, in conjunction with the Office for Higher Education Commission (OHEC), Thailand. The purpose of the project was to facilitate opportunities for Thai Universities to partner with UK Universities so as to develop double degree programme models. In this arrangement, the student gains both a UK and a Thai qualification, spending time studying in both countries. Twenty-two partnerships were initiated via the project. Utilizing a qualitative approach, data sources included participation in TNE project workshops, peer reviews, and over 20 semi-structured interviews conducted with key informants within the participating UK and Thai universities. Interviews were recorded, transcribed, and analysed for key themes. The research has revealed that the strength of the relationship between the two partner institutions is critical. Successful partnerships are often built on previous personal contact, have senior-level involvement and are strengthened by partnership on different levels, such as research, student exchange, and other forms of mobility. The support of the British Council was regarded as a key enabler in developing these types of projects for those universities that had not been involved in TNE previously. The involvement of industry is apparent in programmes that have high scientific content but not well developed in other subject areas. Factors that hinder the development of partnership programmes include the approval processes and quality requirements of each institution. Significant differences in fee levels between Thai and UK universities provide a challenge and attempts to bridge them require goodwill on the part of the latter that may be difficult to realise. This research indicates the key factors to which attention needs to be given when developing a TNE programme. Early attention to these factors can reduce the likelihood that the partnership will fail to develop. Representatives in both partner universities need to understand their respective processes of development and approval. The research has important practical implications for policy-makers and planners involved with TNE, not only in relation to the specific TNE project but also more widely in relation to the development of TNE programmes in other countries and other subject areas. Future research will focus on assessing the success of the double degree programmes generated by the TNE Development Project from the perspective of universities, policy makers, and industry partners.

Keywords: double-degree, internationalization, partnerships, Thai-UK

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4242 The Effects of Applying Wash and Green-A Syrups as Substitution of Sugar on Dough and Cake Properties

Authors: Banafsheh Aghamohammadi, Masoud Honarvar, Babak Ghiassi Tarzi

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Usage of different components has been considered to improve the quality and nutritional properties of cakes in recent years. The effects of applying some sweeteners, instead of sugar, have been evaluated in cakes and many bread formulas up to now; but there has not been any research about the usage of by-products of sugar factories such as Wash and Green-A Syrups in cake formulas. In this research, the effects of substituting 25%, 50%, 75% and 100% of sugar with Wash and Green-A Syrups on some dough and cake properties, such as pH, viscosity, density, volume, weight loss, moisture, water activity, texture, staling, color and sensory evaluations, are studied. The results of these experiments showed that the pH values were not significantly different among any of the all cake batters and also most of the cake samples. Although differences among viscosity and specific gravity of all treatments were both significant and insignificant, these two parameters resulted in higher volume in all samples than the blank one. The differences in weight loss, moisture content and water activity of samples were insignificant. Evaluating of texture showed that the softness of most of samples is increased and the staling is decreased. Crumb color and sensory evaluations of samples were also affected by the replacement of sucrose with Wash and Green-A Syrups. According to the results, we can increase the shelf life and improve the quality and nutritional values of cake by using these kinds of syrups in the formulation.

Keywords: cake, green-A syrup, quality tests, sensory evaluation, wash syrup

Procedia PDF Downloads 173
4241 Cost Valuation Method for Development Concurrent, Phase Appropriate Requirement Valuation Using the Example of Load Carrier Development in the Lithium-Ion-Battery Production

Authors: Achim Kampker, Christoph Deutskens, Heiner Hans Heimes, Mathias Ordung, Felix Optehostert

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In the past years electric mobility became part of a public discussion. The trend to fully electrified vehicles instead of vehicles fueled with fossil energy has notably gained momentum. Today nearly every big car manufacturer produces and sells fully electrified vehicles, but electrified vehicles are still not as competitive as conventional powered vehicles. As the traction battery states the largest cost driver, lowering its price is a crucial objective. In addition to improvements in product and production processes a non-negligible, but widely underestimated cost driver of production can be found in logistics, since the production technology is not continuous yet and neither are the logistics systems. This paper presents an approach to evaluate cost factors on different designs of load carrier systems. Due to numerous interdependencies, the combination of costs factors for a particular scenario is not transparent. This is effecting actions for cost reduction negatively, but still cost reduction is one of the major goals for simultaneous engineering processes. Therefore a concurrent and phase appropriate cost valuation method is necessary to serve cost transparency. In this paper the four phases of this cost valuation method are defined and explained, which based upon a new approach integrating the logistics development process in to the integrated product and process development.

Keywords: research and development, technology and innovation, lithium-ion-battery production, load carrier development process, cost valuation method

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4240 An Audit of Local Guidance Compliance For Stereotactic Core Biopsy For DCIS In The Breast Screening Programme

Authors: Aisling Eves, Andrew Pieri, Ross McLean, Nerys Forester

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Background: The breast unit local guideline recommends that 12 cores should be used in a stereotactic-guided biopsy to diagnose DCIS. Twelve cores are regarded to provide good diagnostic value without removing more breast tissue than necessary. This study aimed to determine compliance with guidelines and investigated how the number of cores impacted upon the re-excision rate and size discrepancies. Methods: This single-centre retrospective cohort study of 72 consecutive breast screened patients with <15mm DCIS on radiological report underwent stereotactic-guided core biopsy and subsequent surgical excision. Clinical, radiological, and histological data were collected over 5 years, and ASCO guidelines for margin involvement of <2mm was used to guide the need for re-excision. Results: Forty-six (63.9%) patients had <12 cores taken, and 26 (36.1%) patients had ≥12 cores taken. Only six (8.3%) patients had 12 cores taken in their stereotactic biopsy. Incomplete surgical excision was seen in 17 patients overall (23.6%), and of these patients, twelve (70.6%) had fewer than 12 cores taken (p=0.55 for the difference between groups). Mammogram and biopsy underestimated the size of the DCIS in this subgroup by a median of 15mm (range: 6-135mm). Re-excision was required in 9 patients (12.5%), and five patients (6.9%) were found to have invasive ductal carcinoma on excision (80% had <12 cores, p=0.43). Discussion: There is poor compliance with the breast unit local guidelines and higher rates of re-excision in patients who did not have ≥12 cores taken. Taking ≥12 cores resulted in fewer missed invasive cancers lower incomplete excision and re-excision rates.

Keywords: stereotactic core biopsy, DCIS, breast screening, Re-excision rates, core biopsy

Procedia PDF Downloads 126
4239 Indigenous Women and Intimate Partner Homicide in Australia: Preventing Future Deaths through Law, Policy and Practice Change

Authors: Kyllie Cripps

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In Australia, not dissimilar to other jurisdictions with indigenous populations, indigenous women are more likely to experience violence than any other section of society. In recent years in response to horrific examples of Indigenous women’s deaths, Australian Coronial courts have investigated, wanting to know more about the circumstances that led to the deaths. This paper critically examined 12 Coronial Court investigations from around Australia, analyzing them thematically. The analysis highlighted the differential vulnerability of indigenous women to intimate partner homicides. In all the cases reviewed, it was evident that the women’s deaths, in most instances were entirely preventable. Evidence was also presented demonstrating that services were aware of the women’s heightened risks but were unable to sufficiently coordinate themselves to provide wrap around support to minimise the risk of violence and to maximise the women’s safety. Consequently, putting the women in environments where their deaths were both predictable and inevitable. The profound system failings at the intersections of law, policy, and practice have ultimately cost indigenous women their lives. This paper firstly explores the nuances of the Coronial Court findings – demonstrating the similarities and differences present within the cases. Part two interrogates the reported system failings, and part three considers potential improvements in system integration to prevent future deaths. The paper concludes recognizing that Indigenous women play important valued roles in indigenous communities, their loss has profound costs and consequences, and to honor their memory, we must learn from their deaths and improve responses to intimate partner violence.

Keywords: homicide, intimate partner violence, indigenous women

Procedia PDF Downloads 178
4238 The Issue of Online Fake News and Disinformation: Criminal and Criminological Aspects of Prevention

Authors: Fotios Spyropoulos, Evangelia Androulaki, Vasileios Karagiannopoulos, Aristotelis Kompothrekas, Nikolaos Karagiannis

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The problem of 'fake news' and 'hoaxes' has dominated in recent years the field of news, politics, economy, safety, and security as dissemination of false information can intensively affect and mislead public discourse and public opinion. The widespread use of internet and social media platforms can substantially intensify these effects, which often include public fear and insecurity. Misinformation, malinformation, and disinformation have also been blamed for affecting election results in multiple countries, and since then, there have been efforts to tackle the phenomenon both on national and international level. The presentation will focus on methods of prevention of disseminating false information on social media and on the internet and will discuss relevant criminological views. The challenges that have arisen for criminal law will be covered, taking into account the potential need for a multi-national approach required in order to mitigate the extent and negative impact of the fake news phenomenon. Finally, the analysis will include a discussion on the potential usefulness of non-legal modalities of regulation and crime prevention, especially situational and social measures of prevention and the possibility of combining an array of methods to achieve better results on national and international level. This project has received funding from the Hellenic Foundation for Research and Innovation (HFRI) and the General Secretariat for Research and Technology (GSRT), under grant agreement No 80529.

Keywords: cybercrime, disinformation, fake news, prevention

Procedia PDF Downloads 140
4237 An Intergenerational Study of Iranian Migrant Families in Australia: Exploring Language, Identity, and Acculturation

Authors: Alireza Fard Kashani

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This study reports on the experiences and attitudes of six Iranian migrant families, from two groups of asylum seekers and skilled workers, with regard to their language, identity, and acculturation in Australia. The participants included first generation parents and 1.5-generation adolescents, who had lived in Australia for a minimum of three years. For this investigation, Mendoza’s (1984, 2016) acculturation model, as well as poststructuralist views of identity, were employed. The semi-structured interview results have highlighted that Iranian parents and adolescents face low degrees of intergenerational conflicts in most domains of their acculturation. However, the structural and lawful patterns in Australia have caused some internal conflicts for the parents, especially fathers (e.g., their power status within the family or their children’s freedom). Furthermore, while most participants reported ‘cultural eclecticism’ as their preferred acculturation orientation, female participants seemed to be more eclectic than their male counterparts who showed inclination towards keeping more aspects of their home culture. This finding, however, highlights a meaningful effort on the part of husbands that in order to make their married lives continue well in Australia they need to re-consider the traditional male-dominated customs they used to have in Iran. As for identity, not only the parents but also the adolescents proudly identified themselves as Persians. In addition, with respect to linguistic behaviour, almost all adolescents showed enthusiasm to retain the Persian language at home to be able to maintain contacts with their relatives and friends in Iran and to enjoy many other benefits the language may offer them in the future.

Keywords: acculturation, asylum seekers, identity, intergenerational conflicts, language, skilled workers, 1.5 generation

Procedia PDF Downloads 235
4236 The Meaning of Adolescent Mothers' Experience with Childrearing and Studying Simultaneously

Authors: Benyapa Thitimapong

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Teenage pregnancy and adolescent mothers have become a matter of increasing concern in Thailand. Since adolescent mothers have been a big problem for two main consequences; health outcomes and socio-economic impacts. Adolescent mothers often endure poor living conditions; limited financial resources while also experience high stress, family instability, and limited educational opportunities. These disadvantages are negative and have long-term effects on adolescent mothers, their families, and the community. The majority of pregnant students and adolescent mothers dropped out of school after becoming pregnant, and some of them return to study again after they gave birth. This research aimed to explain the meaning of adolescent mothers who had undergone with childrearing and studying simultaneously after childbirth. A phenomenological qualitative approach was undertaken to investigate this study. The participants were 20 adolescent mothers each of whom became a mother and a student concurrently within less than 2 years after giving birth to a healthy baby and had also undergone the experience of childrearing and studying in non-formal education. In-depth interview was carried out for data collection, and the data were analyzed using content analysis method. ‘Learning to move forward’ was the meaning of adolescent mothers who experienced with childrearing and studying simultaneously. Their expressions were classified into two categories 1) having more responsibility, and 2) conceding and going on. The result of this study can be used as evidence for health care providers, especially nurses to facilitate and support pregnant adolescents and adolescent mothers to continue their education. Also, it can be used to guide policy to promote in all educational system to enable these groups to remain in school for their life-long success in the future.

Keywords: adolescent mothers, childrearing, studying, teenage pregnancy

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4235 Gaybe-Boom TV: Reading Homonormative Fatherhood on Israeli Television

Authors: Itay Harlap

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Over the past decade, LGBT figures have become increasingly visible on Israeli television in its various channels and genres. In recent years, however, the representation of gays on Israeli television has undergone an interesting shift, whereby many television texts feature gay people as fathers. These texts, mostly news items and documentaries, usually present gay parenthood as a positive phenomenon. The question in paper is whether LGBT parenting (in reality and as representation) fated to be part of the homonormativity that characterizes the LGBT community in Israel, or can it be an alternative to the hegemonic discourse? This paper embraces a dialectical position and explores the tension between mainstream and radical, or homonormativity and queer politics in the specific Israeli Jewish context through a textual and discursive reading of a selection of television programs that revolve principally around gay parenting in Israel. The first part of this lecture addresses the cultural and social context that generated these representations, dealing with three key Israeli areas: The fertility cult, the evolution of the LGBT community, and the evolution of local television. The second part offers a queer reading of these ‘positive’ representations (mainly in special reports on the news and programs labeled as ‘documentaries’ by broadcasters) and highlight the possible price of the ‘bear hug’ given by Israeli media to gay parents. The last part focuses on a single case study, the TV serial drama Ima Veabaz, and suggests that this drama exposes the performative aspect of parenting and the connection between ethnicity and fertility, and offers an alternative to normative displays of gay parenting.

Keywords: fatherhood, heteronormativity, Israel, queer theory, television

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4234 Evaluation of Critical Rate in Mature Oil Field with Dynamic Oil Rim Fluid Contacts in the Niger Delta

Authors: Stanley Ibuchukwu Onwukwe

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Most reservoir in mature oil fields are vulnerable to challenges of water and/or gas coning as the size of their oil column reduces due to long period of oil production. These often result to low oil production and excessive water and/or gas production. Since over 50 years of oil production in the Niger delta, it is apparent that most of the oil fields in the region have reached their mature stages, thereby susceptible to coning tendencies. As a result of these, a good number of wells have been shut-in and abandoned, with significant amount of oil left unproduced. Analysis of the movement of fluid contacts in the reservoir is a significant aspect of reservoir studies and can assist in the management of coning tendencies and production performance of reservoirs in a mature field. This study, therefore, seeks to evaluate the occurrence of coning through the movement of fluid contacts (GOC and OWC) and determine the critical rate for controlling coning tendencies in mature oil field. This study applies the principle of Nodal analysis to calibrate the thin oil column of a reservoir of a mature field, and was graphically evaluated using the Joshi’s equation of critical rate for gas-oil system and oil-water system respectively. A representative Proxy equation was developed and sensitivity analysis carried out to determine the trend of critical rate as the oil column is been depleted. The result shows the trend in the movement of the GOC and OWC, and the critical rate, beyond which will result in excessive water and gas production, resulting to decreasing oil production from the reservoir. This result of this study can be used as a first pass assessment in the development of mature oil field reservoirs anticipated to experience water and/or gas coning during production.

Keywords: coning, fluid contact movement, mature oil field, oil production

Procedia PDF Downloads 238
4233 Investigation of Chronic Drug Use Due to Chronic Diseases in Patients Admitted to Emergency Department

Authors: Behcet Al, Şener Cindoruk, Suat Zengin, Mehmet Murat Oktay, Mehmet Mustafa Sunar, Hatice Eroglu, Cuma Yildirim

Abstract:

Objective: In present study we aimed to investigate the chronic drug use due to chronic diseases in patients admitted to emergency department. Materials-Methods: 144 patients who applied to emergency department (ED) of medicine school of Gaziantep University between June 2013 and September 2013 with chronic diseases and use chronic drugs were included. Information about drugs used by patients were recorded. Results: Of patients, half were male, half were female, and the mean age was 58 years. The first three common diseases were diabetes mellitus, hypertension and coronary artery diseases. Of patients, %79.2 knew their illness. Fifty patients began to use drug within three months, 36 patient began to use within the last one year. While 42 patients brought all of their drugs with themselves, 17 patients brought along a portion of drugs. While three patients stopped their medication completely, 125 patients received medication on a regular basis. Fifty-two patient described the drugs with names, 13 patients described with their colors, 3 patients described by grammes, 45 patients described with the size of the tablet and 13 patients could not describe the drugs. Ninety-two patients explained which kind of drugs were used for each diseases, 17 patient explained partly, and 35 patients had no idea. Hundred patients received medication by themselves, 44 patients medications were giving by their relatives and med carers. Of medications, 140 were written by doctors directly, three medication were given by pharmacist; and one patient bought the drug by himself. For 11 patients the drugs were not harmonious to their diseases. Fifty-one patients admitted to the ED two times within last week, and 73 admitted two times within last month. Conclusion: The majority of patients with chronic diseases and use chronic drugs know their diseases and use the drugs in order, but do not have enough information about their medication.

Keywords: chronic disease, drug use, emergency department, medication

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4232 Deposition of Size Segregated Particulate Matter in Human Respiratory Tract and Their Health Effects in Glass City Residents

Authors: Kalpana Rajouriya, Ajay Taneja

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Particulates are ubiquitous in the air environment and cause serious threats to human beings, such as lung cancer, COPD, and Asthma. Particulates mainly arise from industrial effluent, vehicular emission, and other anthropogenic activities. In the glass industrial city Firozabad, real-time monitoring of size segregated Particulate Matter (PM) and black carbon was done by Aerosol Black Carbon Detector (ABCD) and GRIMM portable aerosol Spectrometer at two different sites in which one site is urban and another is rural. The average mass concentration of size segregated PM during the study period (March & April 2022) was recorded as PM10 (223.73 g/m⁻³), PM5.0 (44.955 g/m⁻³), PM2.5 (59.275 g/m⁻³), PM1.0 (33.02 g/m⁻³), PM0.5 (2.05 g/m⁻³), and PM0.25 (2.99 g/m⁻³). The highest concentration of BC was found in Urban due to the emissions from diesel engines and wood burning, while NO2 was highest at the rural sites. The average concentrations of PM10 (6.08 and 2.73 times) PM2.5 exceeded the NAAQS and WHO guidelines. Particulate Matter deposition and health risk assessment was done by MPPD and USEPA model to know about the particulate matter toxicity in industrial residents. Health risk assessment results showed that Children are most likely to be affected by exposure of PM10 and PM2.5 and may have various non-carcinogenic and carcinogenic diseases. Deposition results inferred that the sensitive exposed population, especially 9 years old children, have high PM deposition as well as visualization and may be at risk of developing health-related problems from exposure to size-segregated PM. They will be discussed during presentation.

Keywords: particulate matter, black carbon, NO2, deposition of PM, health risk

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4231 Spatial Interpolation of Aerosol Optical Depth Pollution: Comparison of Methods for the Development of Aerosol Distribution

Authors: Sahabeh Safarpour, Khiruddin Abdullah, Hwee San Lim, Mohsen Dadras

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Air pollution is a growing problem arising from domestic heating, high density of vehicle traffic, electricity production, and expanding commercial and industrial activities, all increasing in parallel with urban population. Monitoring and forecasting of air quality parameters are important due to health impact. One widely available metric of aerosol abundance is the aerosol optical depth (AOD). The AOD is the integrated light extinction coefficient over a vertical atmospheric column of unit cross section, which represents the extent to which the aerosols in that vertical profile prevent the transmission of light by absorption or scattering. Seasonal aerosol optical depth (AOD) values at 550 nm derived from the Moderate Resolution Imaging Spectroradiometer (MODIS) sensor onboard NASA’s Terra satellites, for the 10 years period of 2000-2010 were used to test 7 different spatial interpolation methods in the present study. The accuracy of estimations was assessed through visual analysis as well as independent validation based on basic statistics, such as root mean square error (RMSE) and correlation coefficient. Based on the RMSE and R values of predictions made using measured values from 2000 to 2010, Radial Basis Functions (RBFs) yielded the best results for spring, summer, and winter and ordinary kriging yielded the best results for fall.

Keywords: aerosol optical depth, MODIS, spatial interpolation techniques, Radial Basis Functions

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4230 Meditation Aided with 40 Hz Binaural Beats Enhances the Cognitive Function and Mood State

Authors: Rubina Shakya, Srijana Dangol, Dil Islam Mansur

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The exposure of constant stress stimuli in our daily lives is causing deterioration of neural connectivity in the brain. Interestingly, the improvement in larger-scale neural communication has been argued to rely on brain rhythms, which might be sensitive to binaural beats of particular frequency bands. The theoretical idea behind neural entrainment is that the rhythmic oscillatory activity within and between different brain regions can enhance cognitive function and mood state. So, we aimed to investigate whether the binaural beats of 40 Hz could enhance the cognition and the mood stability of the medical students at Kathmandu University of age 18-25 years old, which possibly, in the long run, might help to enhance their work productivity. The participants were asked to focus on the auditory stimuli of binaural beats with 200 Hz on the right side and 240 Hz on the left side of the headset for 15 minutes, every alternative day of three consecutive weeks. The Stroop’s test and the Brunel Mood Scale (BRUMS) were applied to assess the cognitive function and the mood state, respectively. The binaural beats significantly decreased the reaction time for the incoherent component of Stroop’s test in both male and female participants. For the mood state, scores of all positive emotions except ‘Calmness’ were significantly increased in the case of males. Whereas, scores of all positive emotions except ‘Vigor’ were significantly increased in the case of females. The results suggested that the meditation aided by binaural beats of 40 Hz helps in improving cognition and mood states to some extent.

Keywords: binaural beats, cognitive function, gamma neural oscillation, mood states

Procedia PDF Downloads 138
4229 Biological Monitoring: Vegetation Cover, Bird Assemblages, Rodents, Terrestrial and Aquatic Invertebrates from a Closed Landfill

Authors: A. Cittadino, P. Gantes, C. Coviella, M. Casset, A. Sanchez Caro

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Three currently active landfills receive the waste from Buenos Aires city and the Great Buenos Aires suburbs. One of the first landfills to receive solid waste from this area was located in Villa Dominico, some 7 km south from Buenos Aires City. With an area of some 750 ha, including riparian habitats, divided into 14 cells, it received solid wastes from June 1979 through February 2004. In December 2010, a biological monitoring program was set up by CEAMSE and Universidad Nacional de Lujan, still operational to date. The aim of the monitoring program is to assess the state of several biological groups within the landfill and to follow their dynamics overtime in order to identify if any, early signs of damage the landfill activities might have over the biota present. Bird and rodent populations, aquatic and terrestrial invertebrates’ populations, cells vegetation coverage, and surrounding areas vegetation coverage and main composition are followed by quarterly samplings. Bird species richness and abundance were estimated by observation over walk transects on each environment. A total of 74 different species of birds were identified. Species richness and diversity were high for both riparian surrounding areas and within the landfill. Several grassland -typical of the 'Pampa'- bird species were found within the landfill, as well as some migratory and endangered bird species. Sherman and Tomahawk traps are set overnight for small mammal sampling. Rodent populations are just above detection limits, and the few specimens captured belong mainly to species common to rural areas, instead of city-dwelling species. The two marsupial species present in the region were captured on occasions. Aquatic macroinvertebrates were sampled on a watercourse upstream and downstream the outlet of the landfill’s wastewater treatment plant and are used to follow water quality using biological indices. Water quality ranged between weak and severe pollution; benthic invertebrates sampled before and after the landfill, show no significant differences in water quality using the IBMWP index. Insect biota from yellow sticky cards and pitfall traps showed over 90 different morphospecies, with Shannon diversity index running from 1.9 to 3.9, strongly affected by the season. An easy-to-perform non-expert demandant method was used to assess vegetation coverage. Two scales of determination are utilized: field observation (1 m resolution), and Google Earth images (that allow for a better than 5 m resolution). Over the eight year period of the study, vegetation coverage over the landfill cells run from a low 83% to 100% on different cells, with an average between 95 to 99% for the entire landfill depending on seasonality. Surrounding area vegetation showed almost 100% coverage during the entire period, with an average density from 2 to 6 species per sq meter and no signs of leachate damaged vegetation.

Keywords: biological indicators, biota monitoring, landfill species diversity, waste management

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4228 Times2D: A Time-Frequency Method for Time Series Forecasting

Authors: Reza Nematirad, Anil Pahwa, Balasubramaniam Natarajan

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Time series data consist of successive data points collected over a period of time. Accurate prediction of future values is essential for informed decision-making in several real-world applications, including electricity load demand forecasting, lifetime estimation of industrial machinery, traffic planning, weather prediction, and the stock market. Due to their critical relevance and wide application, there has been considerable interest in time series forecasting in recent years. However, the proliferation of sensors and IoT devices, real-time monitoring systems, and high-frequency trading data introduce significant intricate temporal variations, rapid changes, noise, and non-linearities, making time series forecasting more challenging. Classical methods such as Autoregressive integrated moving average (ARIMA) and Exponential Smoothing aim to extract pre-defined temporal variations, such as trends and seasonality. While these methods are effective for capturing well-defined seasonal patterns and trends, they often struggle with more complex, non-linear patterns present in real-world time series data. In recent years, deep learning has made significant contributions to time series forecasting. Recurrent Neural Networks (RNNs) and their variants, such as Long short-term memory (LSTMs) and Gated Recurrent Units (GRUs), have been widely adopted for modeling sequential data. However, they often suffer from the locality, making it difficult to capture local trends and rapid fluctuations. Convolutional Neural Networks (CNNs), particularly Temporal Convolutional Networks (TCNs), leverage convolutional layers to capture temporal dependencies by applying convolutional filters along the temporal dimension. Despite their advantages, TCNs struggle with capturing relationships between distant time points due to the locality of one-dimensional convolution kernels. Transformers have revolutionized time series forecasting with their powerful attention mechanisms, effectively capturing long-term dependencies and relationships between distant time points. However, the attention mechanism may struggle to discern dependencies directly from scattered time points due to intricate temporal patterns. Lastly, Multi-Layer Perceptrons (MLPs) have also been employed, with models like N-BEATS and LightTS demonstrating success. Despite this, MLPs often face high volatility and computational complexity challenges in long-horizon forecasting. To address intricate temporal variations in time series data, this study introduces Times2D, a novel framework that parallelly integrates 2D spectrogram and derivative heatmap techniques. The spectrogram focuses on the frequency domain, capturing periodicity, while the derivative patterns emphasize the time domain, highlighting sharp fluctuations and turning points. This 2D transformation enables the utilization of powerful computer vision techniques to capture various intricate temporal variations. To evaluate the performance of Times2D, extensive experiments were conducted on standard time series datasets and compared with various state-of-the-art algorithms, including DLinear (2023), TimesNet (2023), Non-stationary Transformer (2022), PatchTST (2023), N-HiTS (2023), Crossformer (2023), MICN (2023), LightTS (2022), FEDformer (2022), FiLM (2022), SCINet (2022a), Autoformer (2021), and Informer (2021) under the same modeling conditions. The initial results demonstrated that Times2D achieves consistent state-of-the-art performance in both short-term and long-term forecasting tasks. Furthermore, the generality of the Times2D framework allows it to be applied to various tasks such as time series imputation, clustering, classification, and anomaly detection, offering potential benefits in any domain that involves sequential data analysis.

Keywords: derivative patterns, spectrogram, time series forecasting, times2D, 2D representation

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4227 Criticality of Socio-Cultural Factors in Public Policy: A Study of Reproductive Health Care in Rural West Bengal

Authors: Arindam Roy

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Public policy is an intriguing terrain, which involves complex interplay of administrative, social political and economic components. There is hardly any fit-for all formulation of public policy as Lindbloom has aptly categorized it as a science of muddling through. In fact, policies are both temporally and contextually determined as one the proponents of policy sciences Harold D Lasswell has underscored it in his ‘contextual-configurative analysis’ as early as 1950s. Though, a lot of theoretical efforts have been made to make sense of this intricate dynamics of policy making, at the end of the day the applied area of public policy negates any such uniform, planned and systematic formulation. However, our policy makers seem to have learnt very little of that. Until recently, policy making was deemed as an absolutely specialized exercise to be conducted by a cadre of professionally trained seasoned mandarin. Attributes like homogeneity, impartiality, efficiency, and neutrality were considered as the watchwords of delivering common goods. Citizen or clientele was conceptualized as universal political or economic construct, to be taken care of uniformly. Moreover, policy makers usually have the proclivity to put anything into straightjacket, and to ignore the nuances therein. Hence, least attention has been given to the ground level reality, especially the socio-cultural milieu where the policy is supposed to be applied. Consequently, a substantial amount of public money goes in vain as the intended beneficiaries remain indifferent to the delivery of public policies. The present paper in the light of Reproductive Health Care policy in rural West Bengal has tried to underscore the criticality of socio-cultural factors in public health delivery. Indian health sector has traversed a long way. From a near non-existent at the time of independence, the Indian state has gradually built a country-wide network of health infrastructure. Yet it has to make a major breakthrough in terms of coverage and penetration of the health services in the rural areas. Several factors are held responsible for such state of things. These include lack of proper infrastructure, medicine, communication, ambulatory services, doctors, nursing services and trained birth attendants. Policy makers have underlined the importance of supply side in policy formulation and implementation. The successive policy documents concerning health delivery bear the testimony of it. The present paper seeks to interrogate the supply-side oriented explanations for the failure of the delivery of health services. Instead, it identified demand side to find out the answer. The state-led and bureaucratically engineered public health measures fail to engender demands as these measures mostly ignore socio-cultural nuances of health and well-being. Hence, the hiatus between supply side and demand side leads to huge wastage of revenue as health infrastructure, medicine and instruments remain unutilized in most cases. Therefore, taking proper cognizance of these factors could have streamlined the delivery of public health.

Keywords: context, policy, socio-cultural factor, uniformity

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4226 Development of Nondestructive Imaging Analysis Method Using Muonic X-Ray with a Double-Sided Silicon Strip Detector

Authors: I-Huan Chiu, Kazuhiko Ninomiya, Shin’ichiro Takeda, Meito Kajino, Miho Katsuragawa, Shunsaku Nagasawa, Atsushi Shinohara, Tadayuki Takahashi, Ryota Tomaru, Shin Watanabe, Goro Yabu

Abstract:

In recent years, a nondestructive elemental analysis method based on muonic X-ray measurements has been developed and applied for various samples. Muonic X-rays are emitted after the formation of a muonic atom, which occurs when a negatively charged muon is captured in a muon atomic orbit around the nucleus. Because muonic X-rays have higher energy than electronic X-rays due to the muon mass, they can be measured without being absorbed by a material. Thus, estimating the two-dimensional (2D) elemental distribution of a sample became possible using an X-ray imaging detector. In this work, we report a non-destructive imaging experiment using muonic X-rays at Japan Proton Accelerator Research Complex. The irradiated target consisted of polypropylene material, and a double-sided silicon strip detector, which was developed as an imaging detector for astronomical observation, was employed. A peak corresponding to muonic X-rays from the carbon atoms in the target was clearly observed in the energy spectrum at an energy of 14 keV, and 2D visualizations were successfully reconstructed to reveal the projection image from the target. This result demonstrates the potential of the non-destructive elemental imaging method that is based on muonic X-ray measurement. To obtain a higher position resolution for imaging a smaller target, a new detector system will be developed to improve the statistical analysis in further research.

Keywords: DSSD, muon, muonic X-ray, imaging, non-destructive analysis

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4225 The Performance of Six Exotic Perennial Grass Species in the Central Region of Saudi Arabia

Authors: A. Alsoqeer

Abstract:

The establishment, dry matter production and feeding value of six perennial grasses were measured over two growing seasons in a field experiments. The experiments were conducted at the Agricultural and Veterinary Medicine Research Station, Faculty of Agriculture and Veterinary Medicine, Qassim University, Kingdom of Saudi Arabia in 2009 and 2010 seasons. The six perennial grasses were: creeping bluegrass (Bothriochloa insculpta cv. Bisset), digit grass (Digitaria smutsi), Jarra digit grass (Digitaria milanjiana), panic (Panicum coloratum cv. Bambatsii), Sabi grass (Urochloa mosambicensis) and setaria (Setaria sphacelata cv. Kazungula). The experimental design used was a completely randomized block design with four replications. The results revealed significant differences among plant species of all agronomic characters and quality traits in the first year, while in the second year, plant species differed significantly for quality traits only. D. smutsi had a superior performance for all agronomic characters, however, it had the lowest values in protein content in the two years comparing with other genotypes. D. milanjiana and U. mosambicensis showed high values in dry matter yield and protein content in the first year, but showed a very poor performance in the second year because most of plants were die due to the low temperatures in the winter. These two species appear to be suitable for annual cultivation. The other species tolerate the cold winter and were a highly productive in the second year.

Keywords: dry mater yield, grass species, cuts, quality traits, crude protein content

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4224 Heat Waves and Hospital Admissions for Mental Disorders in Hanoi Vietnam

Authors: Phan Minh Trang, Joacim Rocklöv, Kim Bao Giang, Gunnar Kullgren, Maria Nilsson

Abstract:

There are recent studies from high income countries reporting an association between heat waves and hospital admissions for mental health disorders. It is not previously studied if such relations exist in sub-tropical and tropical low- and middle-income countries. In this study from Vietnam, the assumption was that hospital admissions for mental disorders may be triggered, or exacerbated, by heat exposure and heat waves. A database from Hanoi Mental Hospital with mental disorders diagnosed by the International Classification of Diseases 10, spanning over five years, was used to estimate the heatwave-related impacts on admissions for mental disorders. The relationship was analysed by a Negative Binomial regression model accounting for year, month, and days of week. The focus of the study was heat-wave events with periods of three or seven consecutive days above the threshold of 35oC daily maximum temperature. The preliminary study results indicated that heat-waves increased the risks for hospital admission for mental disorders (F00-79) from heat-waves of three and seven days with relative risks (RRs) of 1.16 (1.01–1.33) and 1.42 (1.02–1.99) respectively, when compared with non-heat-wave periods. Heatwave-related admissions for mental disorders increased statistically significantly among men, among residents in rural communities and in elderly. Moreover, cases for organic mental disorders including symptomatic illnesses (F0-9) and mental retardation (F70-79) raised in high risks during heat waves. The findings are novel studying a sub-tropical middle-income city, facing rapid urbanisation and epidemiological and demographic transitions.

Keywords: mental disorders, admissions for F0-9 or F70-79, maximum temperature, heat waves

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4223 Increasing Soybean (Glycine Max L) Drought Resistance with Osmolit Sorbitol

Authors: Aminah Muchdar

Abstract:

Efforts to increase soybean production have been pursued for years in Indonesia through the process of intensification and extensification. Increased production through intensification of increasing grain yield per hectare, among others includes the improvement of cultivation system such as the use of cultivars that have superior resistance to drought. Increased soybean production has been through the expansion of planting areas utilizing available idle dry land. However, one of the constraints faced in dryland agriculture was the limited water supply due to low intensity of rainfall that leads to low crop production. In order to ensure that soybeans are cultivated on dry land remains capable of high production, it is necessary to physiologically engineer the soybean with open stomata. The study was conducted in the greenhouse of Balai Penelitian Tanaman Serealia (BALITSEREAL) Maros, Sulawesi, Indonesia with a completely randomized block design h factorial pattern. The first factor was the water stress stadia while the second was the amount of sorbitol osmolit concentration application. Results indicated that there was an interaction between the plant height growth and number of leaves between the water clamping time and concentration of the osmolit sorbitol. The vegetative stage especially during flowering and pod formation was inhibited when the water was clamped, but by spraying osmolit sorbitol, soybean growth in terms of its height and number of leaves was enhanced. This study implies that the application of osmolit sorbitol may enhance the drought resistance of soybean growth. Future research suggested that more work should be done on the application of osmolit sorbital to other agriculture crops to increase their drought resistance in the drylands.

Keywords: DROUGHT, engineered physiology, osmolit sorbitol, soybean

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4222 Research on the Function Optimization of China-Hungary Economic and Trade Cooperation Zone

Authors: Wenjuan Lu

Abstract:

China and Hungary have risen from a friendly and comprehensive cooperative relationship to a comprehensive strategic partnership in recent years, and the economic and trade relations between the two countries have developed smoothly. As an important country along the ‘Belt and Road’, Hungary and China have strong economic complementarities and have unique advantages in carrying China's industrial transfer and economic transformation and development. The construction of the China-Hungary Economic and Trade Cooperation Zone, which was initiated by the ‘Sino-Hungarian Borsod Industrial Zone’ and the ‘Hungarian Central European Trade and Logistics Cooperation Park’ has promoted infrastructure construction, optimized production capacity, promoted industrial restructuring, and formed brand and agglomeration effects. Enhancing the influence of Chinese companies in the European market has also promoted economic development in Hungary and even in Central and Eastern Europe. However, as the China-Hungary Economic and Trade Cooperation Zone is still in its infancy, there are still shortcomings such as small scale, single function, and no prominent platform. In the future, based on the needs of China's cooperation with ‘17+1’ and China-Hungary cooperation, on the basis of appropriately expanding the scale of economic and trade cooperation zones and appropriately increasing the number of economic and trade cooperation zones, it is better to focus on optimizing and adjusting its functions and highlighting different economic and trade cooperation. The differentiated function of the trade zones strengthens the multi-faceted cooperation of economic and trade cooperation zones and highlights its role as a platform for cooperation in information, capital, and services.

Keywords: ‘One Belt, One Road’ Initiative, China-Hungary economic and trade cooperation zone, function optimization, Central and Eastern Europe

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4221 The Effects of T-Walls on Urban Landscape and Quality of Life and Anti-Terror Design Concept in Kabul, Afghanistan

Authors: Fakhrullah Sarwari, Hiroko Ono

Abstract:

Kabul city has suffered a lot in 40 years of conflict of civil war and “The war on terror”. After the invasion of Afghanistan by the United States of America and its allies in 2001, the Taliban was removed from operational power, but The Taliban and other terrorist groups remained in remote areas of the country, they started suicide attacks and bombings. Hence to protect from these attacks officials surrounded their office buildings and houses with concrete blast walls. It gives a bad landscape to the city and creates traffic congestions. Our research contains; questionnaire, reviewing Kabul Municipality documents and literature review. Questionnaires were distributed to Kabul citizens to find out how people feel by seeing the T-Walls on Kabul streets? And what problems they face with T-Walls. “The T-Walls pull down commission” of Kabul Municipality documents were reviewed to find out what caused the failure of this commission. A literature review has been done to compare Kabul with Washington D.C on how they designed the city against terrorism threat without turning the cities into lock down. Bogota city of Columbia urban happiness movement is reviewed and compared with Kabul. The finding of research revealed that citizens of Kabul want security but not at the expense of public realm and creating the architecture of fear. It also indicates that increasing the T-walls do not give secure feeling but instead; it increases terror, hatred and affect people’s optimism. At the end, a series of recommendation is suggested on the issue.

Keywords: anti-terror design, Kabul, T-Walls, urban happiness

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4220 Indicator-Based Approach for Assessing Socio Economic Vulnerability of Dairy Farmers to Impacts of Climate Variability and Change in India

Authors: Aparna Radhakrishnan, Jancy Gupta, R. Dileepkumar

Abstract:

This paper aims at assessing the Socio Economic Vulnerability (SEV) of dairy farmers to Climate Variability and Change (CVC) in 3 states of Western Ghat region in India. For this purpose, a composite SEV index has been developed on the basis of functional relationships amongst sensitivity, exposure and adaptive capacity using 30 indicators related to dairy farming underlying the principles of Intergovernmental Panel on Climate Change and Fussel framework for nomenclature of vulnerable situation. Household level data were collected through Participatory Rural Appraisal and personal interviews of 540 dairy farmers of nine taluks, three each from a district selected from Kerala, Karnataka and Maharashtra, complemented by thirty years of gridded weather data. The data were normalized and then combined into three indices for sensitivity, exposure and adaptive capacity, which were then averaged with weights given using principal component analysis, to obtain the overall SEV index. Results indicated that the taluks of Western Ghats are vulnerable to CVC. The dairy farmers of Pulpally taluka were most vulnerable having the SEV score +1.24 and 42.66% farmers under high-level vulnerability category. Even though the taluks are geographically closer, there is wide variation in SEV components. Policies for incentivizing the ‘climate risk adaptation’ costs for small and marginal farmers and livelihood infrastructure for mitigating risks and promoting grass root level innovations are necessary to sustain dairy farming of the region.

Keywords: climate change, dairy, vulnerability, livelihoods, adaptation strategies

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4219 Conditions of the Anaerobic Digestion of Biomass

Authors: N. Boontian

Abstract:

Biological conversion of biomass to methane has received increasing attention in recent years. Grasses have been explored for their potential anaerobic digestion to methane. In this review, extensive literature data have been tabulated and classified. The influences of several parameters on the potential of these feedstocks to produce methane are presented. Lignocellulosic biomass represents a mostly unused source for biogas and ethanol production. Many factors, including lignin content, crystallinity of cellulose, and particle size, limit the digestibility of the hemicellulose and cellulose present in the lignocellulosic biomass. Pretreatments have used to improve the digestibility of the lignocellulosic biomass. Each pretreatment has its own effects on cellulose, hemicellulose and lignin, the three main components of lignocellulosic biomass. Solid-state anaerobic digestion (SS-AD) generally occurs at solid concentrations higher than 15%. In contrast, liquid anaerobic digestion (AD) handles feedstocks with solid concentrations between 0.5% and 15%. Animal manure, sewage sludge, and food waste are generally treated by liquid AD, while organic fractions of municipal solid waste (OFMSW) and lignocellulosic biomass such as crop residues and energy crops can be processed through SS-AD. An increase in operating temperature can improve both the biogas yield and the production efficiency, other practices such as using AD digestate or leachate as an inoculant or decreasing the solid content may increase biogas yield but have negative impact on production efficiency. Focus is placed on substrate pretreatment in anaerobic digestion (AD) as a means of increasing biogas yields using today’s diversified substrate sources.

Keywords: anaerobic digestion, lignocellulosic biomass, methane production, optimization, pretreatment

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4218 Students’ Perceptions and Attitudes for Integrating ICube Technology in the Solar System Lesson

Authors: Noran Adel Emara, Elham Ghazi Mohammad

Abstract:

Qatar University is engaged in a systemic education reform that includes integrating the latest and most effective technologies for teaching and learning. ICube is high-immersive virtual reality technology is used to teach educational scenarios that are difficult to teach in real situations. The trends toward delivering science education via virtual reality applications have accelerated in recent years. However, research on students perceptions of integrating virtual reality especially ICube technology is somehow limited. Students often have difficulties focusing attention on learning science topics that require imagination and easily lose attention and interest during the lesson. The aim of this study was to examine students’ perception of integrating ICube technology in the solar system lesson. Moreover, to explore how ICube could engage students in learning scientific concept of the solar system. The research framework included the following quantitative research design with data collection and analysis from questionnaire results. The solar system lesson was conducted by teacher candidates (Diploma students) who taught in the ICube virtual lab in Qatar University. A group of 30 students from eighth grade were randomly selected to participate in the study. Results showed that the students were extremely engaged in learning the solar system and responded positively to integrating ICube in teaching. Moreover, the students showed interest in learning more lessons through ICube as it provided them with valuable learning experience about complex situations.

Keywords: ICube, integrating technology, science education, virtual reality

Procedia PDF Downloads 298
4217 The Inhibition of Sexual Pleasure and Its Associations with Cultural Messages

Authors: Fabiola Trejo Perez, Rolando Diaz Loving

Abstract:

Sexual pleasure consists of the positively valued feelings induced by sexual stimuli, but it is also weighed down by pop-psychological baggage, and subjected to cross-cultural and cross-historical variation. Social and individual interpretations of what can or can’t be considered as pleasurable are intertwined with culture’s predominant values, norms and beliefs. For each culture, sexual norms work as a guide to be followed in order to model socially accepted behaviors. Therefore, cultural messages regarding sexuality are usually directed to restrict men and women from enjoyment, sexual satisfaction and specifically orgasm. Given that sexual pleasure hasn’t been recognized as an accepted topic of open discussion, particularly for women, people have to eventually complement their knowledge using their own experience filling in the blanks from what little has been said. Thus, this research aims to identify which are the particular social messages associated with the easing or inhibition of sexual pleasure. Three hundred Mexican men and women ages 25 to 35 years old answered a self-report survey composed by the Inventory of facilitators and inhibitors of sexual pleasure and the Sexual premises questionnaire via pencil-paper and online. Results show a high endorsement to double standard messages associated with higher levels of sexual pleasure inhibitors like feeling pressured to have sexual activity, guilt and inability to reach orgasm, in contrast with people who endorse more permissive norms and beliefs, feeling connected to their sexual partners and confident with themselves. These results illustrate that the shaping of sexuality, from experience to society, is comprised of an important relationship between culture and sexual pleasure.

Keywords: culture, sexual double standard, sexual norms and beliefs, sexual pleasure

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4216 Association of Human Immunodeficiency Virus with Incident Autoimmune Hemolytic Anemia: A Population-Based Cohort Study in Taiwan

Authors: Yung-Feng Yen, I-an Jen, Yi-Ming Arthur Chen

Abstract:

The molecular mimicry between human immunodeficiency virus (HIV) protein and red blood cell (RBC) antigens could induce the production of anti-RBC autoantibodies. However, the association between HIV infection and subsequent development of autoimmune hemolytic anemia (AIHA) remains unclear. This nationwide population-based cohort study aimed to determine the association between incident AIHA and HIV in Taiwan. From 2000–2012, we identified adult people living with HIV/AIDS (PLWHA) from the Taiwan centers for disease control HIV Surveillance System. HIV-infected individuals were defined by positive HIV-1 western blot. Age- and sex-matched controls without HIV infection were selected from the Taiwan National Health Insurance Research Database for comparison. All patients were followed until Dec. 31, 2012, and observed for occurrence of AIHA. Of 171,468 subjects (19,052 PLWHA, 152,416 controls), 30 (0.02%) had incident AIHA during a mean follow-up of 5.45 years, including 23 (0.12%) PLWHA and 7 (0.01%) controls. After adjusting for potential confounders, HIV infection was found to be an independent risk factor of incident AIHA (adjusted hazard ratio [AHR], 20.9; 95% confidence interval [CI], 8.34-52.3). Moreover, PLWHA receiving HAART were more likely to develop AIHA than those not receiving HAART (AHR, 10.8; 95% CI, 2.90-40.1). Additionally, the risk of AIHA was significantly increased in those taking efavirenz (AHR, 3.15; 95% CI, 1.18-8.43) or atazanavir (AHR, 6.58; 95% CI, 1.88-22.9) component of the HAART. In conclusion, HIV infection is an independent risk factor for incident AIHA. Clinicians need to be aware of the higher risk of AIHA in PLWHA.

Keywords: autoimmune disease , hemolytic anemia, HIV, highly active antiretroviral treatment

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4215 Conditionality of Aid as a Counterproductive Factor in Peacebuilding in the Afghan Context

Authors: Karimova Sitora Yuldashevna

Abstract:

The August 2021 resurgence of Taliban as a ruling force in Afghanistan once again challenged the global community into dealing with an unprecedentedly unlike-minded government. To express their disapproval of the new regime, Western governments and intergovernmental institutions have suspended their infrastructural projects and other forms of support. Moreover, the Afghan offshore reserves were frozen, and Afghanistan was disconnected from the international financial system, which impeded even independent aid agencies’ work. The already poor provision of aid was then further complicated with political conditionality. The purpose of this paper is to investigate the efficacy of conditional aid policy in the Afghan peacebuilding under Taliban rule and provide recommendations to international donors on further course of action. Arguing that conditionality of aid is a counterproductive factor in the peacebuilding process, this paper employs scholarly literature on peacebuilding alongside reports from International non-governmental organizations INGOs who operate directly in Afghanistan. The existing debate on peacebuilding in Afghanistan revolves around aid as a means of building democratic foundation for achieving peace on communal and national levels and why the previous attempts to do so were unsuccessful. This paper focuses on how to recalibrate the approach to aid provision and peacebuilding in the new reality. In the early 2000s, amid the weak Post-Cold War international will for a profound engagement in the conflict, humanitarian and development aid became the new means of achieving peace. Aid agencies provided resources directly to communities, minimizing the risk of local disputes. Through subsidizing education, governance reforms, and infrastructural projects, international aid accelerated school enrollment, introduced peace education, funded provincial council and parliamentary elections, and helped rebuild a conflict-torn country.When the Taliban seized power, the international community called on them to build an inclusive government based on respect for human rights, particularly girls’ and women’s schooling and work, as a condition to retain the aid flow. As the Taliban clearly failed to meet the demands, development aid was withdrawn. Some key United Nation agencies also refrained from collaborating with the de-facto authorities. However, contrary to the intended change in Talibs’ behavior, such a move has only led to further deprivation of those whom the donors strived to protect. This is because concern for civilians has always been the second priority for the warring parties. This paper consists of four parts. First, it describes the scope of the humanitarian crisis that began in Afghanistan in 2001. Second, it examines the previous peacebuilding attempts undertaken by the international community and the contribution that the international aid had in the peacebuilding process. Third, the paper describes the current regime and its relationships with the international donors. Finally, the paper concludes with recommendations for donors who would have to be more realistic and reconsider their priorities. While it is certainly not suggested that the Taliban regime is legitimized internationally, the crisis calls upon donors to be more flexible in collaborating with the de-facto authorities for the sake of the civilians.

Keywords: Afghanistan, international aid, donors, peacebuilding

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4214 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

Abstract:

This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality

Procedia PDF Downloads 195