Search results for: European bioethics
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1716

Search results for: European bioethics

696 Structural Analysis and Strengthening of the National Youth Foundation Building in Igoumenitsa, Greece

Authors: Chrysanthos Maraveas, Argiris Plesias, Garyfalia G. Triantafyllou, Konstantinos Petronikolos

Abstract:

The current paper presents a structural assessment and proposals for retrofit of the National Youth Foundation Building, an existing reinforced concrete (RC) building in the city of Igoumenitsa, Greece. The building is scheduled to be renovated in order to create a Municipal Cultural Center. The bearing capacity and structural integrity have been investigated in relation to the provisions and requirements of the Greek Retrofitting Code (KAN.EPE.) and European Standards (Eurocodes). The capacity of the existing concrete structure that makes up the two central buildings in the complex (buildings II and IV) has been evaluated both in its present form and after including several proposed architectural interventions. The structural system consists of spatial frames of columns and beams that have been simulated using beam elements. Some RC elements of the buildings have been strengthened in the past by means of concrete jacketing and have had cracks sealed with epoxy injections. Static-nonlinear analysis (Pushover) has been used to assess the seismic performance of the two structures with regard to performance level B1 from KAN.EPE. Retrofitting scenarios are proposed for the two buildings, including type Λ steel bracings and placement of concrete shear walls in the transverse direction in order to achieve the design-specification deformation in each applicable situation, improve the seismic performance, and reduce the number of interventions required.

Keywords: earthquake resistance, pushover analysis, reinforced concrete, retrofit, strengthening

Procedia PDF Downloads 292
695 Light Sensitive Plasmonic Nanostructures for Photonic Applications

Authors: Istvan Csarnovics, Attila Bonyar, Miklos Veres, Laszlo Himics, Attila Csik, Judit Kaman, Julia Burunkova, Geza Szanto, Laszlo Balazs, Sandor Kokenyesi

Abstract:

In this work, the performance of gold nanoparticles were investigated for stimulation of photosensitive materials for photonic applications. It was widely used for surface plasmon resonance experiments, not in the last place because of the manifestation of optical resonances in the visible spectral region. The localized surface plasmon resonance is rather easily observed in nanometer-sized metallic structures and widely used for measurements, sensing, in semiconductor devices and even in optical data storage. Firstly, gold nanoparticles on silica glass substrate satisfy the conditions for surface plasmon resonance in the green-red spectral range, where the chalcogenide glasses have the highest sensitivity. The gold nanostructures influence and enhance the optical, structural and volume changes and promote the exciton generation in gold nanoparticles/chalcogenide layer structure. The experimental results support the importance of localized electric fields in the photo-induced transformation of chalcogenide glasses as well as suggest new approaches to improve the performance of these optical recording media. Results may be utilized for direct, micrometre- or submicron size geometrical and optical pattern formation and used also for further development of the explanations of these effects in chalcogenide glasses. Besides of that, gold nanoparticles could be added to the organic light-sensitive material. The acrylate-based materials are frequently used for optical, holographic recording of optoelectronic elements due to photo-stimulated structural transformations. The holographic recording process and photo-polymerization effect could be enhanced by the localized plasmon field of the created gold nanostructures. Finally, gold nanoparticles widely used for electrochemical and optical sensor applications. Although these NPs can be synthesized in several ways, perhaps one of the simplest methods is the thermal annealing of pre-deposited thin films on glass or silicon surfaces. With this method, the parameters of the annealing process (time, temperature) and the pre-deposited thin film thickness influence and define the resulting size and distribution of the NPs on the surface. Localized surface plasmon resonance (LSPR) is a very sensitive optical phenomenon and can be utilized for a large variety of sensing purposes (chemical sensors, gas sensors, biosensors, etc.). Surface-enhanced Raman spectroscopy (SERS) is an analytical method which can significantly increase the yield of Raman scattering of target molecules adsorbed on the surface of metallic nanoparticles. The sensitivity of LSPR and SERS based devices is strongly depending on the used material and also on the size and geometry of the metallic nanoparticles. By controlling these parameters the plasmon absorption band can be tuned and the sensitivity can be optimized. The technological parameters of the generated gold nanoparticles were investigated and influence on the SERS and on the LSPR sensitivity was established. The LSPR sensitivity were simulated for gold nanocubes and nanospheres with MNPBEM Matlab toolbox. It was found that the enhancement factor (which characterize the increase in the peak shift for multi-particle arrangements compared to single-particle models) depends on the size of the nanoparticles and on the distance between the particles. This work was supported by GINOP- 2.3.2-15-2016-00041 project, which is co-financed by the European Union and European Social Fund. Istvan Csarnovics is grateful for the support through the New National Excellence Program of the Ministry of Human Capacities, supported by the ÚNKP-17-4 Attila Bonyár and Miklós Veres are grateful for the support of the János Bolyai Research Scholarship of the Hungarian Academy of Sciences.

Keywords: light sensitive nanocomposites, metallic nanoparticles, photonic application, plasmonic nanostructures

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694 The Reasons for Food Losses and Waste and the Trends of Their Management in Basic Vegetal Production in Poland

Authors: Krystian Szczepanski, Sylwia Łaba

Abstract:

Production of fruit and vegetables, food cereals or oilseeds affects the natural environment via intake of nutrients being contained in the soil, use of the resources of water, fertilizers and food protection products, and energy. The limitation of the mentioned effects requires the introduction of techniques and methods for cultivation being friendly to the environment and counteracting losses and waste of agricultural raw materials as well as the appropriate management of food waste in every stage of the agri-food supply chain. The link to basic production includes obtaining a vegetal raw material and its storage in agricultural farm and transport to a collecting point. When the plants are ready to be harvested is the initial point; the stage before harvesting is not considered in the system of measuring and monitoring the food losses. The moment at which the raw material enters the stage of processing, i.e., its receipt at the gate of the processing plant, is considered as a final point of basic production. According to the Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002, Art. 2, “food” means any substance or product, intended to be, or reasonably expected to be consumed by humans. For the needs of the studies and their analysis, it was determined when raw material is considered as food – the plants (fruit, vegetables, cereals, oilseeds), after being harvested, arrive at storehouses. The aim of the studies was to determine the reasons for loss generation and to analyze the directions of their management in basic vegetal production in Poland in the years 2017 and 2018. The studies on food losses and waste in basic vegetal production were carried out in three sectors – fruit and vegetables, cereals and oilseeds. The studies of the basic production were conducted during the period of March-May 2019 at the territory of the whole country on a representative trail of 250 farms in each sector. The surveys were carried out using the questionnaires by the PAP method; the pollsters conducted the direct questionnaire interviews. From the conducted studies, it is followed that in 19% of the examined farms, any losses were not recorded during preparation, loading, and transport of the raw material to the manufacturing plant. In the farms, where the losses were indicated, the main reason in production of fruit and vegetables was rotting and it constituted more than 20% of the reported reasons, while in the case of cereals and oilseeds’ production, the respondents identified damages, moisture and pests as the most frequent reason. The losses and waste, generated in vegetal production as well as in processing and trade of fruit and vegetables, or cereal products should be appropriately managed or recovered. The respondents indicated composting (more than 60%) as the main direction of waste management in all categories. Animal feed and landfill sites were the other indicated directions of management. Prevention and minimization of loss generation are important in every stage of production as well as in basic production. When possessing the knowledge on the reasons for loss generation, we may introduce the preventive measures, mainly connected with the appropriate conditions and methods of the storage. Production of fruit and vegetables, food cereals or oilseeds affects the natural environment via intake of nutrients being contained in the soil, use of the resources of water, fertilizers and food protection products, and energy. The limitation of the mentioned effects requires the introduction of techniques and methods for cultivation being friendly to the environment and counteracting losses and waste of agricultural raw materials as well as the appropriate management of food waste in every stage of the agri-food supply chain. The link to basic production includes obtaining a vegetal raw material and its storage in agricultural farm and transport to a collecting point. The starting point is when the plants are ready to be harvested; the stage before harvesting is not considered in the system of measuring and monitoring the food losses. The successive stage is the transport of the collected crops to the collecting point or its storage and transport. The moment, at which the raw material enters the stage of processing, i.e. its receipt at the gate of the processing plant, is considered as a final point of basic production. Processing is understood as the change of the raw material into food products. According to the Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002, Art. 2, “food” means any substance or product, intended to be, or reasonably expected to be consumed by humans. It was determined (for the needs of the present studies) when raw material is considered as a food; it is the moment when the plants (fruit, vegetables, cereals, oilseeds), after being harvested, arrive at storehouses. The aim of the studies was to determine the reasons for loss generation and to analyze the directions of their management in basic vegetal production in Poland in the years 2017 and 2018. The studies on food losses and waste in basic vegetal production were carried out in three sectors – fruit and vegetables, cereals and oilseeds. The studies of the basic production were conducted during the period of March-May 2019 at the territory of the whole country on a representative trail of 250 farms in each sector. The surveys were carried out using the questionnaires by the PAPI (Paper & Pen Personal Interview) method; the pollsters conducted the direct questionnaire interviews. From the conducted studies, it is followed that in 19% of the examined farms, any losses were not recorded during preparation, loading, and transport of the raw material to the manufacturing plant. In the farms, where the losses were indicated, the main reason in production of fruit and vegetables was rotting and it constituted more than 20% of the reported reasons, while in the case of cereals and oilseeds’ production, the respondents identified damages, moisture, and pests as the most frequent reason. The losses and waste, generated in vegetal production as well as in processing and trade of fruit and vegetables, or cereal products should be appropriately managed or recovered. The respondents indicated composting (more than 60%) as the main direction of waste management in all categories. Animal feed and landfill sites were the other indicated directions of management. Prevention and minimization of loss generation are important in every stage of production as well as in basic production. When possessing the knowledge on the reasons for loss generation, we may introduce the preventive measures, mainly connected with the appropriate conditions and methods of the storage. ACKNOWLEDGEMENT The article was prepared within the project: "Development of a waste food monitoring system and an effective program to rationalize losses and reduce food waste", acronym PROM implemented under the STRATEGIC SCIENTIFIC AND LEARNING PROGRAM - GOSPOSTRATEG financed by the National Center for Research and Development in accordance with the provisions of Gospostrateg1 / 385753/1/2018

Keywords: food losses, food waste, PAP method, vegetal production

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693 Simulation of Glass Breakage Using Voronoi Random Field Tessellations

Authors: Michael A. Kraus, Navid Pourmoghaddam, Martin Botz, Jens Schneider, Geralt Siebert

Abstract:

Fragmentation analysis of tempered glass gives insight into the quality of the tempering process and defines a certain degree of safety as well. Different standard such as the European EN 12150-1 or the American ASTM C 1048/CPSC 16 CFR 1201 define a minimum number of fragments required for soda-lime safety glass on the basis of fragmentation test results for classification. This work presents an approach for the glass breakage pattern prediction using a Voronoi Tesselation over Random Fields. The random Voronoi tessellation is trained with and validated against data from several breakage patterns. The fragments in observation areas of 50 mm x 50 mm were used for training and validation. All glass specimen used in this study were commercially available soda-lime glasses at three different thicknesses levels of 4 mm, 8 mm and 12 mm. The results of this work form a Bayesian framework for the training and prediction of breakage patterns of tempered soda-lime glass using a Voronoi Random Field Tesselation. Uncertainties occurring in this process can be well quantified, and several statistical measures of the pattern can be preservation with this method. Within this work it was found, that different Random Fields as basis for the Voronoi Tesselation lead to differently well fitted statistical properties of the glass breakage patterns. As the methodology is derived and kept general, the framework could be also applied to other random tesselations and crack pattern modelling purposes.

Keywords: glass breakage predicition, Voronoi Random Field Tessellation, fragmentation analysis, Bayesian parameter identification

Procedia PDF Downloads 160
692 Assessing the Resilience of the Insurance Industry under Solvency II

Authors: Vincenzo Russo, Rosella Giacometti

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The paper aims to assess the insurance industry's resilience under Solvency II against adverse scenarios. Starting from the economic balance sheet available under Solvency II for insurance and reinsurance undertakings, we assume that assets and liabilities follow a bivariate geometric Brownian motion (GBM). Then, using the results available under Margrabe's formula, we establish an analytical solution to calibrate the volatility of the asset-liability ratio. In such a way, we can estimate the probability of default and the probability of breaching the undertaking's Solvency Capital Requirement (SCR). Furthermore, since estimating the volatility of the Solvency Ratio became crucial for insurers in light of the financial crises featured in the last decades, we introduce a novel measure that we call Resiliency Ratio. The Resiliency Ratio can be used, in addition to the Solvency Ratio, to evaluate the insurance industry's resilience in case of adverse scenarios. Finally, we introduce a simplified stress test tool to evaluate the economic balance sheet under stressed conditions. The model we propose is featured by analytical tractability and fast calibration procedure where only the disclosed data available under the Solvency II public reporting are needed for the calibration. Using the data published regularly by the European Insurance and Occupational Pensions Authority (EIOPA) in an aggregated form by country, an empirical analysis has been performed to calibrate the model and provide the related results at the country level.

Keywords: Solvency II, solvency ratio, volatility of the asset-liability ratio, probability of default, probability to breach the SCR, resilience ratio, stress test

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691 Analysis of Veterinary Drug Residues and Pesticide Residues in Beehive Products

Authors: Alba Luna Jimenez, Maria Dolores Hernando

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The administration of veterinary treatments at higher doses than the recommended Varroa mite control in beehive matrices has the potential to generate residues in the honeybee colony and in the derived products for consumption. Honeybee colonies can also be indirectly exposed to residues of plant protection products when foraging in crops, wildflowers near the crops, or in urban gardens just after spraying. The study evaluates the presence of both types of residues, veterinary treatments, and pesticides in beeswax, bee bread, and honey. The study was carried out in apiaries located in agricultural zones and forest areas in Andalusia, Spain. Up to nineteen residues were identified above LOQ using gas chromatography-triple quadrupole-mass spectrometry analysis (GC-MS/MS). Samples were extracted by a modified QuEChERs method. Chlorfenvinphos was detected in beeswax and bee bread despite its use is not authorized for Varroa mite control. Residues of fluvalinate-tau, authorized as veterinary treatment, were detected in most of the samples of beeswax and bee bread, presumably due to overdose or also to its potential for accumulation associated with its marked liposolubility. Residues of plant protection products were also detected in samples of beeswax and bee bread. Pesticide residues were detected above the LOQ that was established at 5 µg.kg⁻¹, which is the minimum concentration that can be quantified with acceptable accuracy and precision, as described in the European guidelines for pesticide residue analysis SANTE/11945/2015. No residues of phytosanitary treatments used in agriculture were detected in honey.

Keywords: honeybee colony, mass spectrometry analysis, pesticide residues, Varroa destructor, veterinary treatment

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690 A Study of the British Security Disembedding Mechanism from a Comparative Political Perspective: Centering on the Bosnia War and the Russian-Ukrainian War

Authors: Yuhong Li, Luyu Mao

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Globalization has led to an increasingly interconnected international community and transmitted risks to every corner of the world through the chain of globalization. Security risks arising from international conflicts seem inescapable. Some countries have begun to build their capacity to deal with the globalization of security risks. They establish disembedding security mechanisms that transcend spatial or temporal boundaries and promote security cooperation with countries or regions that are not geographically close. This paper proposes four hypotheses of the phenomenon of "risks and security disembedding" in the post-Cold War international society and uses them to explain The United Kingdom’s behavior in the Bosnian War and the Russo-Ukrainian War. In the Bosnian War, confident in its own security and focused on maintaining European stability, The UK has therefore chosen to be cautious in its use of force in international frameworks such as the EU and to maintain a very limited intervention in Bosnia and Herzegovina's affairs. In contrast, the failure of the EU and NATO’s security mechanism in the Russo-Ukrainian war heightened Britain's anxiety, and the volatile international situation led it to show a strong tendency towards security disembedding, choosing to conclude security communities with extra-territorial states. Analysis suggests that security mechanisms are also the starting point of conflict and that countries will rely more on disembedding mechanisms to counteract the global security risks. The current mechanism of security disembedding occurs as a result of the global proliferation of security perceptions as a symbolic token and the recognition of an expert system of security mechanisms formed by states with similar security perceptions.

Keywords: disembedding mechanism, bosnia war, the russian-ukrainian war, british security strategy

Procedia PDF Downloads 86
689 An Examination of Health Literacy of Parents with Children Diagnosed With ADHD

Authors: Mehmet Erdem Uzun, Hande Şirin, Amela Kojic Ateş, Utku Beyazıt, Aynur Bütün Ayhan

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The aim of this study was to examine the health literacy of parents with children diagnosed with ADHD. The study group consisted of 394 parents with children diagnosed with ADHD who applied to the child and adolescent psychiatry outpatient clinic of a public hospital in Bursa, Turkey. 339 mothers and 52 fathers participated in the study. The parents were administered a questionnaire prepared by the researchers in addition to the European Health Literacy Scale-Short Form. Prior to the onset of the analyses, a normality test was performed, and it was determined that the data did not show normal distribution. In this regard, Mann-Whitney U and Kruskal Wallis tests were employed in the analyses. According to the results obtained, it was determined that the health literacy of the mothers (x2=21.015, p<.001) and fathers (x2=7.462, p<.05) differed according to their education levels; that is, the health literacy level of parents who graduated from primary school was lower than the other parents. In addition, it was determined that the level of health literacy differed according to the income level of the family (x2=14.308, p<.05), and the health literacy level of the parents in the low-income group was lower than the other parents. On the other hand, it was seen that the health literacy levels of mothers and fathers did not differ according to the variables of age, whether they had social security, whether the child diagnosed with ADHD was taking medication, and if so, how long the child had been taking medication; age and gender of the child; whether there were other individuals diagnosed with ADHD in the family, and whether the child or parents had a chronic disease (p>.05). The results obtained were discussed in the light of the literature findings.

Keywords: health literacy, parents, children, ADHD

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688 Genome-Wide Analysis of Long Terminal Repeat (LTR) Retrotransposons in Rabbit (Oryctolagus cuniculus)

Authors: Zeeshan Khan, Faisal Nouroz, Shumaila Noureen

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European or common rabbit (Oryctolagus cuniculus) belongs to class Mammalia, order Lagomorpha of family Leporidae. They are distributed worldwide and are native to Europe (France, Spain and Portugal) and Africa (Morocco and Algeria). LTR retrotransposons are major Class I mobile genetic elements of eukaryotic genomes and play a crucial role in genome expansion, evolution and diversification. They were mostly annotated in various genomes by conventional approaches of homology searches, which restricted the annotation of novel elements. Present work involved de novo identification of LTR retrotransposons by LTR_FINDER in haploid genome of rabbit (2247.74 Mb) distributed in 22 chromosomes, of which 7,933 putative full-length or partial copies were identified containing 69.38 Mb of elements, accounting 3.08% of the genome. Highest copy numbers (731) were found on chromosome 7, followed by chromosome 12 (705), while the lowest copy numbers (27) were detected in chromosome 19 with no elements identified from chromosome 21 due to partially sequenced chromosome, unidentified nucleotides (N) and repeated simple sequence repeats (SSRs). The identified elements ranged in sizes from 1.2 - 25.8 Kb with average sizes between 2-10 Kb. Highest percentage (4.77%) of elements was found in chromosome 15, while lowest (0.55%) in chromosome 19. The most frequent tRNA type was Arginine present in majority of the elements. Based on gained results, it was estimated that rabbit exhibits 15,866 copies having 137.73 Mb of elements accounting 6.16% of diploid genome (44 chromosomes). Further molecular analyses will be helpful in chromosomal localization and distribution of these elements on chromosomes.

Keywords: rabbit, LTR retrotransposons, genome, chromosome

Procedia PDF Downloads 149
687 Role of International Organizations towards Good Governance: Recent Trends

Authors: E. Prema Shyam

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The role of international organizations has contributed in various ways for the good governance in the world at large. Since the beginning of the 1990s international organizations, particularly those active in the areas of human rights, trade and economic etc., have embraced a 'good governance'. It is also pertinent to mention that the application of the concept of good governance to international organizations themselves and not exclusively to national or regional polities is a more recent phenomenon. Especially since the second half of the 1990s, a number of international organizations have carried out major governance reforms, assuming that their calls for governments to heed higher standards of good governance will be all the more credible provided that they develop a good governance standard for themselves. In addition to this number of organizations such as the United Nations (UN), Organisation for Economic Co-operation and Development (OECD), European Union (EU), International Committee of the Red Cross and World Trade Organization (WTO). OECD has been specifically mobilized to fight corruption. The World Bank was the first international organization to address the issue of good governance when it attributed the African development crisis to a crisis of governance in a 1989 report. International organizations are often denounced for their lack of transparency and democracy. However, in the last few years, a number of them have pushed through impressive reforms aimed at enhancing good governance standards within their own organizations, especially in the light of their long-standing secrecy. This is a remnant of the traditional conception of international organizations, which renders them merely answerable to their Members. International organizations have already gone quite some way in the areas of good management and opening up to the public. However, as far as participatory governance is concerned, lot to be done for the larger interest of society. In this paper, an attempt has been made to focus the issues on international organisations with regard to good governance.

Keywords: good governance, World Trade Organisation, international organisation, governance reforms

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686 Experimental Characterization of Anti-Icing System and Accretion of Re-Emitted Droplets on Turbojet Engine Blades

Authors: Guillaume Linassier, Morgan Balland, Hugo Pervier, Marie Pervier, David Hammond

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Atmospheric icing for turbojet is caused by ingestion of super-cooled water droplets. To prevent operability risks, manufacturer can implement ice protection systems. Thermal systems are commonly used for this purpose, but their activation can cause the formation of a water liquid film, that can freeze downstream the heated surface or even on other components. In the framework of STORM, a European project dedicated to icing physics in turbojet engines, a cascade rig representative of engine inlet blades was built and tested in an icing wind tunnel. This mock-up integrates two rows of blades, the upstream one being anti-iced using an electro-thermal device the downstream one being unheated. Under icing conditions, the anti-icing system is activated and set at power level to observe a liquid film on the surface and droplet re-emission at the trailing edge. These re-emitted droplets will impinge on the downstream row and contribute to ice accretion. A complete experimental database was generated, including the characterization of ice accretion shapes, and the characterization of electro-thermal anti-icing system (power limit for apparition of the runback water or ice accretion). These data will be used for validation of numerical tools for modeling thermal anti-icing systems in the scope of engine application, as well as validation of re-emission droplets model for stator parts.

Keywords: turbomachine, anti-icing, cascade rig, runback water

Procedia PDF Downloads 182
685 Gradient-Based Reliability Optimization of Integrated Energy Systems Under Extreme Weather Conditions: A Case Study in Ningbo, China

Authors: Da LI, Peng Xu

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Recent extreme weather events, such as the 2021 European floods and North American heatwaves, have exposed the vulnerability of energy systems to both extreme demand scenarios and potential physical damage. Current integrated energy system designs often overlook performance under these challenging conditions. This research, focusing on a regional integrated energy system in Ningbo, China, proposes a distinct design method to optimize system reliability during extreme events. A multi-scenario model was developed, encompassing various extreme load conditions and potential system damages caused by severe weather. Based on this model, a comprehensive reliability improvement scheme was designed, incorporating a gradient approach to address different levels of disaster severity through the integration of advanced technologies like distributed energy storage. The scheme's effectiveness was validated through Monte Carlo simulations. Results demonstrate significant enhancements in energy supply reliability and peak load reduction capability under extreme scenarios. The findings provide several insights for improving energy system adaptability in the face of climate-induced challenges, offering valuable references for building reliable energy infrastructure capable of withstanding both extreme demands and physical threats across a spectrum of disaster intensities.

Keywords: extreme weather events, integrated energy systems, reliability improvement, climate change adaptation

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684 Uncertainty Assessment in Building Energy Performance

Authors: Fally Titikpina, Abderafi Charki, Antoine Caucheteux, David Bigaud

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The building sector is one of the largest energy consumer with about 40% of the final energy consumption in the European Union. Ensuring building energy performance is of scientific, technological and sociological matter. To assess a building energy performance, the consumption being predicted or estimated during the design stage is compared with the measured consumption when the building is operational. When valuing this performance, many buildings show significant differences between the calculated and measured consumption. In order to assess the performance accurately and ensure the thermal efficiency of the building, it is necessary to evaluate the uncertainties involved not only in measurement but also those induced by the propagation of dynamic and static input data in the model being used. The evaluation of measurement uncertainty is based on both the knowledge about the measurement process and the input quantities which influence the result of measurement. Measurement uncertainty can be evaluated within the framework of conventional statistics presented in the \textit{Guide to the Expression of Measurement Uncertainty (GUM)} as well as by Bayesian Statistical Theory (BST). Another choice is the use of numerical methods like Monte Carlo Simulation (MCS). In this paper, we proposed to evaluate the uncertainty associated to the use of a simplified model for the estimation of the energy consumption of a given building. A detailed review and discussion of these three approaches (GUM, MCS and BST) is given. Therefore, an office building has been monitored and multiple sensors have been mounted on candidate locations to get required data. The monitored zone is composed of six offices and has an overall surface of 102 $m^2$. Temperature data, electrical and heating consumption, windows opening and occupancy rate are the features for our research work.

Keywords: building energy performance, uncertainty evaluation, GUM, bayesian approach, monte carlo method

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683 Non-Linear Assessment of Chromatographic Lipophilicity and Model Ranking of Newly Synthesized Steroid Derivatives

Authors: Milica Karadzic, Lidija Jevric, Sanja Podunavac-Kuzmanovic, Strahinja Kovacevic, Anamarija Mandic, Katarina Penov Gasi, Marija Sakac, Aleksandar Okljesa, Andrea Nikolic

Abstract:

The present paper deals with chromatographic lipophilicity prediction of newly synthesized steroid derivatives. The prediction was achieved using in silico generated molecular descriptors and quantitative structure-retention relationship (QSRR) methodology with the artificial neural networks (ANN) approach. Chromatographic lipophilicity of the investigated compounds was expressed as retention factor value logk. For QSRR modeling, a feedforward back-propagation ANN with gradient descent learning algorithm was applied. Using the novel sum of ranking differences (SRD) method generated ANN models were ranked. The aim was to distinguish the most consistent QSRR model that can be found, and similarity or dissimilarity between the models that could be noticed. In this study, SRD was performed with average values of retention factor value logk as reference values. An excellent correlation between experimentally observed retention factor value logk and values predicted by the ANN was obtained with a correlation coefficient higher than 0.9890. Statistical results show that the established ANN models can be applied for required purpose. This article is based upon work from COST Action (TD1305), supported by COST (European Cooperation in Science and Technology).

Keywords: artificial neural networks, liquid chromatography, molecular descriptors, steroids, sum of ranking differences

Procedia PDF Downloads 319
682 Economic Integration in Eurasia: Modeling of the Current and Future Architecture

Authors: M. G. Shilina

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The prospects for political and economic development of the Eurasian space are currently discussed at both governmental and expert levels. New concepts actively proposed by the Eurasian governments require the analysis and search for effective implementation options. In the paper, an attempt to identify effective solutions to the problems surrounding the current economic integration of the Eurasian states is given on the basis of an interdisciplinary, comprehensive, structured analysis. The phenomenon is considered through the prism of the international law, world economy and politics, combined with the study of existing intergovernmental practice. The modeling method was taken as the basis for the research and is supplemented by legal and empirical methods. The detailed multi-level model of practical construction the 'Great Eurasia' (the GE) concept is proposed, the option for building a phased interaction in Eurasia is given through the prism of construction by the Eurasian Economic Union (the EAEU) as the main tool. The Shanghai Cooperation Organization (the SCO) is seen as the most promising element of the model. The SCO is capable of streamlining the formation of the GE and determine the transformation of Eurasia into a common economic space. Effective development of the economic integration between Eurasian states on the framework of the SCO is optimal. The SCO+ could be used as a platform for integration-integration processes formation. The creation of stable financial ties could become the basis for the possible formation of an expanded transregional integration platform. The paper concludes that the implementation of the proposed model could entail a gradual economic rapprochement of Eurasia and beyond.

Keywords: economic integration, The Eurasian Economic Union, The European Union, The Shanghai Cooperation Organization, the silk road economic belt

Procedia PDF Downloads 121
681 Assessment of Conditions and Experience for Plantation of Agro-Energy Crops on Degraded Agricultural Land in Serbia

Authors: Djordjevic J. Sladjana, Djordjevic-Milošević B. Suzana, Milošević M. Slobodan

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The potential of biomass as a renewable energy source leads Serbia to be the top of European countries by the amount of available but unused biomass. Technologies for its use are available and ecologically acceptable. Moreover, they are not expensive high-tech solutions even for the poor investment environment of Serbia, while other options seem to be less achievable. From the other point of view, Serbia has a huge percentage of unused agriculture land. Agricultural production in Serbia languishes: a large share of agricultural land therefore remains untreated, and there is a significant proportion of degraded land. From all the above, biomass intended for energy production is becoming an increasingly important factor in the stabilization of agricultural activities. Orientation towards the growing bioenergy crops versus conventional crop cultivation becomes an interesting option. The aim of this paper is to point out the possibility of growing energy crops in accordance with the conditions and cultural practice in rural areas of Serbia. First of all, the cultivation of energy crops on lower quality land is being discussed, in order to revitalize the rural areas of crops through their inclusion into potential energy sector. Next is the theme of throwing more light on the increase in the area under this competitive agricultural production to correct land use in terms of climate change in Serbia. The goal of this paper is to point out the contribution of the share of biomass in energy production and consumption, and the effect of reducing the negative environmental impact.

Keywords: agro-energy crops, conditions for plantation, revitalization of rural areas, degraded and unused soils

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680 Counter-Urbanisation and Digital Nomads: Connections of the Two Phenomena and Infrastructure in Greece

Authors: Dimitrios Orfanos, Yannis Maniatis, Alcestis Rodi

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The overconcentration of people in big cities (namely Athens and Thessaloniki) and the tendency to increase their density in the upcoming years cause various problems on a personal, environmental, and social level. During the COVID-19 pandemic, a reversal in urbanism was observed. The counter-urbanization that took place, along with the steady growth of the digital nomad lifestyle, opens up new paths for policies that rejuvenate the non-urban regions in Greece and elsewhere. Promoting actions, either through incentives or through creating organized structures, can transform the Greek rural regions into attractive destinations for those who want to avoid life in big cities permanently or for a short period of time. Subsequently, the gain of the regions that will apply such policies will have a multiplier effect. Greece, being a country with great touristic interest from foreigners, can use the infusion of long-stay visitors as a boost to give way to the Greek urban population that works remotely to move permanently to more rural regions and create the conditions for growth in those regions. The paper studies several cases of such policies, in combination with different options to be explored as to the methods that can be used to take better advantage of these policies. Examples from European and worldwide use cases are presented, noting the parts that can be applied in a country like Greece. An example of an abandoned village is also presented that can be revived through the methods described in the paper. The next possible step in research could be a case study in one of the various locations to determine the level of maturity of the market to pursue such actions.

Keywords: counter-urbanization, digital nomads, rural growth, village revival

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679 Understanding the Multilingualism of the Mauritian Multilingual Primary School Learner and Translanguaging: A Linguistic Ethnographic Study

Authors: Yesha Devi Mahadeo-Doorgakant

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The Mauritian landscape is well-known for its multilingualism with the daily interaction of the number of languages that are used in the island; namely Kreol Morisien, the European languages (English and French) and the Oriental/Asian languages (Hindi, Arabic/Urdu, Tamil, Telegu, Marathi, Mandarin, etc.). However, within Mauritius’ multilingual educational system, English is the official medium of instruction while French is taught as compulsory subject till upper secondary and oriental languages are offered as optional languages at primary level. Usually, Mauritians choose one oriental language based on their ethnic/religious identity, when they start their primary schooling as an additional language to learn. In January 2012, Kreol Morisien, which is the considered the language of daily interaction of the majority of Mauritians, was introduced as an optional subject at primary level, taught at the same time as the oriental languages. The introduction of Kreol Morisien has spurred linguistic debates about the issue of multilingualism within the curriculum. Taking this into account, researchers have started pondering on the multilingual educational system of the country and questioning whether the current language curriculum caters for the complex everyday linguistic reality of the multilingual Mauritian learner, given most learners are embedded within an environment where the different languages interact with each other daily. This paper, therefore, proposes translanguaging as being a more befitting theoretical lens through which the multilingualism and the linguistic repertoire of Mauritian learners’ can best be understood.

Keywords: multilingualism, translanguaging, multilingual learner, linguistic ethnography

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678 Luminescence Dating of Ancient Agricultural Terraced Landscapes: Prospects for Heritage Protection

Authors: Lisa Snape, Andreas Lang, Tony Brown, Dan Fallu, Ben Pears

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Agricultural terraced landscapes are widespread in mountainous areas in a variety of climatic zones around the World. The most famous are those found associated with the famous Inca site of Machu Pichu in the Andes, the arid lands in upland areas of Yemen, and the abundant rice terraces covering the hilltops in tropical areas such as Thailand, Vietnam, and China and also Bali. Terraces were designed using advanced engineered techniques, requiring specialist knowledge of bedrock geology, soil cultivation and maintenance, and ecosystem management to grow a variety of crops in specific environmental conditions. These enigmatic landscapes were often overlooked in the past but have now received widespread attention to further understand their age, origins, and evolution as the landscapes and environment changed over time. By understanding the age and chronologies of agricultural terrace technology, we can enhance our understanding of these unique features considered widely as important ecosystem services in the present day. We present distinct luminescence dating evidence from a variety of terraced systems found in different European environmental settings, such as the UK, Italy and Belgium, as part of the wider ERC-funded TerrACE Project. Our research aims to better understand their history and advocate for their protection and effective management as important cultural, heritage and environmental assets, creating new avenues for future scientific research.

Keywords: terraces, agriculture, luminescence dating, heritage protection

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677 Climate Change: A Critical Analysis on the Relationship between Science and Policy

Authors: Paraskevi Liosatou

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Climate change is considered to be of global concern being amplified by the fact that by its nature, cannot be spatially limited. This fact makes necessary the intergovernmental decision-making procedures. In the intergovernmental level, the institutions such as the United Nations Framework Convention on Climate Change and the Intergovernmental Panel on Climate Change develop efforts, methods, and practices in order to plan and suggest climate mitigation and adaptation measures. These measures are based on specific scientific findings and methods making clear the strong connection between science and policy. In particular, these scientific recommendations offer a series of practices, methods, and choices mitigating the problem by aiming at the indirect mitigation of the causes and the factors amplifying climate change. Moreover, modern production and economic context do not take into consideration the social, political, environmental and spatial dimensions of the problem. This work studies the decision-making process working in international and European level. In this context, this work considers the policy tools that have been implemented by various intergovernmental organizations. The methodology followed is based mainly on the critical study of standards and process concerning the connections and cooperation between science and policy as well as considering the skeptic debates developed. The finding of this work focuses on the links between science and policy developed by the institutional and scientific mechanisms concerning climate change mitigation. It also analyses the dimensions and the factors of the science-policy framework; in this way, it points out the causes that maintain skepticism in current scientific circles.

Keywords: climate change, climate change mitigation, climate change skepticism, IPCC, skepticism

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676 Exceptionally Glauconite-Rich Strata from the Miocene Bejaoua Facies of Northern Tunisia: Origin, Composition, and Depositional Conditions

Authors: Abdelbasset Tounekti, Kamel Boukhalfa, Tathagata Roy Choudhury, Mohamed Soussi, Santanu Banerjee

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The exceptionally glauconite-rich Miocene strata are superbly exposed throughout the front of the nappes zone of northern Tunisia. Each of the glauconitic fine-grained intervals coincide with the peak rise of third order sea-level cycles during the Burdigalian-Langhiantime. These deposits show coarsening- and thickening-upward glauconitic shale and sandstone, recording a shallowing upward progression across offshore-shoreface settings. Petrographic investigation reveals that the glauconite was originated from the alteration of fecal pellets, and lithoclast including feldspar, volcanic particle, and quartz and infillings with intraparticle pores. Mineralogical analysis of both randomly oriented and air-dried, ethylene-glycolate, and heated glauconite pellets show the low intensity of (002) reflection peaks, indicating high iron substitution for aluminum in octahedral sites. Geochemical characterization of the Miocene glauconite reveals a high K2O and variable Fe2O3 (total) content. A combination of layer lattice and divertissement theories explains the origin of glauconite. The formation of glauconite was facilitated by the abundant supply of Fe through contemporaneous volcanism in Algeria and surrounding areas, which accompanied the African-European plate convergence. Therefore, the occurrence of glauconite in the Miocene succession of Tunisia is influenced by the combination of eustacy and volcanism.

Keywords: glauconite, autogenic, volcanism, geochemistry, chamosite, northern Tunisia, miocene

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675 Emotional Impact and Moral Panic in Swedish Social Media during the COVID-19 Crisis

Authors: Sophia Yakhlef

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In spring 2020, the spread of coronavirus disease 2019 (COVID-19) reached the epidemiological criteria to be declared a global pandemic. Global action was taken in order to stop the spread of the virus, such as, for example, restrictions regarding spending time outside of your home and, in several countries, periods of mandatory quarantine. Sweden's method of handling the pandemic has stood out among other European nations, and the tactic of relying on citizens' sense of civic solidarity, rather than enforcing legal restrictions preventing people from spending time outside, has been highly criticised in international news media. This situation has entailed a moral dilemma concerning the proper conduct of behaviour in everyday situations in Sweden, which is also reflected in public news media and social media. This media study focuses on Swedish social media debates and attitudes concerning moral dilemmas of handling this sense of civic solidarity. Comments on social media forums expressing outrage and anger regarding, amongst others, the actions of public media figures (such as celebrities, journalists, and bloggers) are analyzed. Drawing on a social psychological perspective on emotions, the study identifies ambiguities of moral disagreements and moral panics as ways of expressing that a moral norm has been violated. The findings suggest that social media is used in order to handle such ambiguities and make sense of the loosely defined norms of civic solidarity.

Keywords: COVID-19 crisis, moral disagreements, moral panic, social media, social norms, social psychology, Sweden

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674 Exploring the Dynamics in the EU-Association of Southeast Asia Nations Interregional Relationship, 2012-2017

Authors: Xuechen Chen

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The EU-ASEAN relations which can be dated back to 1972 represents one of the oldest group-to-group relationship in international politics. Despite a longstanding dialogue partnership, the EU and ASEAN have long been reluctant to forge deeper and substantial cooperation in political and security domains. However, the year of 2012 witnessed a salient shift in EU-ASEAN relations, with the EU significantly elevating ASEAN's profile in its external relations. Given the limited scholarly attention that has been devoted to this change in ASEAN-EU relations, this article explores why there has been a greater level of engagement and approximation between the EU and ASEAN. In particular, it asks why the EU, which had long been reluctant to recognize ASEAN as a strategic partner, has changed its policy towards ASEAN. Drawing on social constructivism, this article argues that the EU’s and ASEAN’s evolving identity-formation processes have played a significant role in reshaping their mutual perceptions, which subsequently leads to the modification of the interregional policies of both actors. The methodology of this study is based on content analysis of a wide range of official documents and policy papers from the EU and ASEAN, as well as more than 20 in-depth elite interviews with diplomats and experts working on the EU-ASEAN relationship from both organisations. Departing from the existing works which mainly adopt a Eurocentric perspective when analysing the EU-ASEAN interregionalism, this study suggests that the approximation of the EU-ASEAN relationship between 2012 and 2017 is driven by both actors’ adjustment of international identities, together with the internal dynamics and systematic changes within both regions.

Keywords: Association of Southeast Asia Nations, European Union, EU foreign policy, interregionalism

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673 Engineering of E-Learning Content Creation: Case Study for African Countries

Authors: María-Dolores Afonso-Suárez, Nayra Pumar-Carreras, Juan Ruiz-Alzola

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This research addresses the use of an e-Learning creation methodology for learning objects. Throughout the process, indicators are being gathered, to determine if it responds to the main objectives of an engineering discipline. These parameters will also indicate if it is necessary to review the creation cycle and readjust any phase. Within the project developed for this study, apart from the use of structured methods, there has been a central objective: the establishment of a learning atmosphere. A place where all the professionals involved are able to collaborate, plan, solve problems and determine guides to follow in order to develop creative and innovative solutions. It has been outlined as a blended learning program with an assessment plan that proposes face to face lessons, coaching, collaboration, multimedia and web based learning objects as well as support resources. The project has been drawn as a long term task, the pilot teaching actions designed provide the preliminary results object of study. This methodology is been used in the creation of learning content for the African countries of Senegal, Mauritania and Cape Verde. It has been developed within the framework of the MACbioIDi, an Interreg European project for the International cooperation and development. The educational area of this project is focused in the training and advice of professionals of the medicine as well as engineers in the use of applications of medical imaging technology, specifically the 3DSlicer application and the Open Anatomy Browser.

Keywords: teaching contents engineering, e-learning, blended learning, international cooperation, 3dslicer, open anatomy browser

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672 Mass Customization of Chemical Protective Clothing

Authors: Eugenija Strazdiene, Violeta Bytautaite, Daivute Krisciuniene

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The object of the investigation is the suit for chemical protection, which totally covers human body together with breathing apparatus, breathing mask and helmet (JSC Ansell Protective Solutions Lithuania). The end users of such clothing are the members of rescue team – firefighters. During the presentation, the results of 3D scanning with stationary Human Solutions scanner and portable Artec Eva scanner will be compared on the basis of the efficiency of scanning procedure and scanning accuracy. Also, the possibilities to exporting scanned bodies into specialized CAD systems for suit design development and material consumption calculation will be analyzed. The necessity to understand and to implement corresponding clothing material properties during 3D visualization of garment on CAD systems will be presented. During the presentation, the outcomes of the project ‘Smart and Safe Work Wear Clothing SWW’ will be discussed. The project is carried out under the Interreg Baltic Sea Region Program as 2014-2020 European territorial cooperation objective. Thematic priority is Capacity for Innovation. The main goal of the project is to improve competitiveness and to increase business possibilities for work wear enterprises in the Baltic Sea Region. The project focuses on mass customization of products for various end users. It engages textile and clothing manufacturing technology researchers, work wear producers, end users, as well as national textile and clothing branch organizations in Finland, Lithuania, Latvia, Estonia and Poland.

Keywords: CAD systems, mass customization, 3D scanning, safe work wear

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671 Financial Markets Integration between Morocco and France: Implications on International Portfolio Diversification

Authors: Abdelmounaim Lahrech, Hajar Bousfiha

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This paper examines equity market integration between Morocco and France and its consequent implications on international portfolio diversification. In the absence of stock market linkages, Morocco can act as a diversification destination to European investors, allowing higher returns at a comparable level of risk in developed markets. In contrast, this attractiveness is limited if both financial markets show significant linkage. The research empirically measures financial market’s integration in by capturing the conditional correlation between the two markets using the Generalized Autoregressive Conditionally Heteroscedastic (GARCH) model. Then, the research uses the Dynamic Conditional Correlation (DCC) model of Engle (2002) to track the correlations. The research findings show that there is no important increase over the years in the correlation between the Moroccan and the French equity markets, even though France is considered Morocco’s first trading partner. Failing to prove evidence of the stock index linkage between the two countries, the volatility series of each market were assumed to change over time separately. Yet, the study reveals that despite the important historical and economic linkages between Morocco and France, there is no evidence that equity markets follow. The small correlations and their stationarity over time show that over the 10 years studied, correlations were fluctuating around a stable mean with no significant change at their level. Different explanations can be attributed to the absence of market linkage between the two equity markets.

Keywords: equity market linkage, DCC GARCH, international portfolio diversification, Morocco, France

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670 Tailoring of ECSS Standard for Space Qualification Test of CubeSat Nano-Satellite

Authors: B. Tiseo, V. Quaranta, G. Bruno, G. Sisinni

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There is an increasing demand of nano-satellite development among universities, small companies, and emerging countries. Low-cost and fast-delivery are the main advantages of such class of satellites achieved by the extensive use of commercial-off-the-shelf components. On the other side, the loss of reliability and the poor success rate are limiting the use of nano-satellite to educational and technology demonstration and not to the commercial purpose. Standardization of nano-satellite environmental testing by tailoring the existing test standard for medium/large satellites is then a crucial step for their market growth. Thus, it is fundamental to find the right trade-off between the improvement of reliability and the need to keep their low-cost/fast-delivery advantages. This is particularly even more essential for satellites of CubeSat family. Such miniaturized and standardized satellites have 10 cm cubic form and mass no more than 1.33 kilograms per 1 unit (1U). For this class of nano-satellites, the qualification process is mandatory to reduce the risk of failure during a space mission. This paper reports the description and results of the space qualification test campaign performed on Endurosat’s CubeSat nano-satellite and modules. Mechanical and environmental tests have been carried out step by step: from the testing of the single subsystem up to the assembled CubeSat nano-satellite. Functional tests have been performed during all the test campaign to verify the functionalities of the systems. The test duration and levels have been selected by tailoring the European Space Agency standard ECSS-E-ST-10-03C and GEVS: GSFC-STD-7000A.

Keywords: CubeSat, nano-satellite, shock, testing, vibration

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669 Smokeless Tobacco Oral Manifestation and Inflammatory Biomarkers in Saliva

Authors: Sintija Miļuna, Ričards Melderis, Loreta Briuka, Dagnija Rostoka, Ingus Skadiņš, Juta Kroiča

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Objectives Smokeless tobacco products in Latvia become more available and favorable to young adults, especially students and athletes like hockey and floorball players. The aim of the research was to detect visual mucosal changes in the oral cavity in smokeless tobacco users and to evaluate pro - inflammatory and anti - inflammatory cytokine (IL-6, IL-1, IL-8, TNF Alpha) levels in saliva from smokeless tobacco users. Methods A smokeless tobacco group (n=10) and a control group (non-tobacco users) (n=10) were intraorally examined for oral lesions and 5 ml of saliva were collected. Saliva was analysed for Il-6, IL-1, Il-8, TNF Alpha using ELISA Sigma-Aldrich. For statistical analysis IBM Statistics 27 was used (Mann - Whitney U test, Spearman’s Rank Correlation coefficient). This research was approved by the Ethics Committee of Rīga Stradiņš University No.22/28.01.2016. This research has been developed with financing from the European Social Fund and Latvian state budget within the project no. 8.2.2.0/20/I/004 “Support for involving doctoral students in scientific research and studies” at Rīga Stradiņš University. Results IL-1, IL-6, IL-8, TNF Alpha levels were higher in the smokeless tobacco group (IL-1 83.34 pg/ml vs. 74.26 pg/ml; IL-6 195.10 pg/ml vs. 6.16 pg/ml; IL-8 736.34 pg/ml vs. 285.26 pg/ml; TNF Alpha 489.27 pg/ml vs. 200.9 pg/ml), but statistically there is no difference between control group and smokeless tobacco group (IL1 p=0.190, IL6 p=0.052, IL8 p=0.165, TNF alpha p=0.089). There was statistical correlation between IL1 and IL6 (p=0.023), IL6 and TNF alpha (p=0.028), IL8 and IL6 (p=0.005). Conclusions White localized lesions were detected in places where smokeless tobacco users placed sachets. There is a statistical correlation between IL6 and IL1 levels, IL6 and TNF alpha levels, IL8 and IL6 levels in saliva. There are no differences in the inflammatory cytokine levels between control group and smokeless tobacco group.

Keywords: smokeless tobacco, Snus, inflammatory biomarkers, oral lesions, oral pathology

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668 Flying Women in Chinese Folklore – Male Narrator’s Rejection of Gender Role Division in Patriarchal Societies

Authors: Emma H. Zhang

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In Women Who Fly (2018), Serinity Young connects tales and legends of flying women in Greco-Roman, Indo-European, Mesopotamian, and Asian cultures with ancient matriarchal bird goddesses and argues that tales of flying women are reminiscent of the rituals and rites related to the worship of goddesses in pre-patriarchal times and that flying women, including swan maidens, harpies, fairies, and witches are “abnormal women” because they reject patriarchal order, defy, and desert their domestic roles. Tales of flying women in Chinese folklore, exemplified by the story of The Cowherd and the Weaver Girl, replicated in countless tales that depicts the courtship between a mortal man and a divine or magical woman suggest otherwise. In these tales, the divine woman exhibits idealized Confucian femininity and fulfills the needs of the male protagonist by providing him with marriage, children, social status, and financial affluence. This paper argues that the flying women in Chinese folklores are not a symbol of defiance but are exemplars that embodyideal Confucian femininity. These tales are instead a reflection of male rejection of gender division in patriarchal societies. The male protagonists, like the male storytellers, reject the necessity to pursue and provide for women in courtship and marriage. Though these tales show their authors’ and readers’ discontent with gender role division, they do not subvert the patriarchal social order but rather offers an escape through fantasy.

Keywords: bird goddess, folklore, gender role division, patriarchy

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667 Accounting Quality and The Adoption of IFRS: Evidence from China

Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

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Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

Procedia PDF Downloads 335