Search results for: research reputations
13733 Multifunctional Coating of Nylon Using Nano-Si, Nano-Ti and SiO2-TiO2 Nancomposite :Properties of Colorimetric and Flammability
Authors: E. Fereydouni, Laleh Maleknia , M. E. Olya
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The present research, nylon fabric dyed by pressure method with nano-Si, nano-Ti particles and SiO2-TiO2 nancomposite. The influence of the amount of Si, Ti and SiO2-TiO2 on the performance of nylon fabric was investigated by the use of Fourier transform infrared spectrophotometer (FTIR), horizontal flammability apparatus (HFA), scanning electron microscope (SEM), electron dispersive X-ray spectroscope (EDX), water contact angle tester (WCA) and CIE LAB colorimetric system. The possible interactions between particles and nylon fiber were elucidated by the FTIR spectroscopy. Results indicated that the stabilized nanoparticles and nanocomposite enhances flame retardancy of nylon fabrics. Also, the prominet features of nanoparticles and nanocomposite treatment can note increase of adsorption and fixation of dye.Keywords: nano-Si, nano- Ti, SiO2-TiO2 nancomposite, nylon fabric, flame retardant nylon
Procedia PDF Downloads 35513732 High Efficiency Class-F Power Amplifier Design
Authors: Abdalla Mohamed Eblabla
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Due to the high increase and demand for a wide assortment of applications that require low-cost, high-efficiency, and compact systems, RF power amplifiers are considered the most critical design blocks and power consuming components in wireless communication, TV transmission, radar, and RF heating. Therefore, much research has been carried out in order to improve the performance of power amplifiers. Classes-A, B, C, D, E, and F are the main techniques for realizing power amplifiers. An implementation of high efficiency class-F power amplifier with Gallium Nitride (GaN) High Electron Mobility Transistor (HEMT) was realized in this paper. The simulation and optimization of the class-F power amplifier circuit model was undertaken using Agilent’s Advanced Design system (ADS). The circuit was designed using lumped elements.Keywords: Power Amplifier (PA), gallium nitride (GaN), Agilent’s Advanced Design System (ADS), lumped elements
Procedia PDF Downloads 43413731 Research on Urban Thermal Environment Climate Map Based on GIS: Taking Shapingba District, Chongqing as an Example
Authors: Zhao Haoyue
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Due to the combined effects of climate change, urban expansion, and population growth, various environmental issues, such as urban heat islands and pollution, arise. Therefore, reliable information on urban environmental climate is needed to address and mitigate the negative effects. The emergence of urban climate maps provides a practical basis for urban climate regulation and improvement. This article takes Shapingba District, Chongqing City, as an example to study the construction method of urban thermal environment climate maps based on GIS spatial analysis technology. The thermal load, ventilation potential analysis map, and thermal environment comprehensive analysis map were obtained. Based on the classification criteria obtained from the climate map, corresponding protection and planning mitigation measures have been proposed.Keywords: urban climate, GIS, heat island analysis, urban thermal environment
Procedia PDF Downloads 10113730 Simulation and Experimentation Investigation of Infrared Non-Destructive Testing on Thermal Insulation Material
Authors: Bi Yan-Qiang, Shang Yonghong, Lin Boying, Ji Xinyan, Li Xiyuan
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The heat-resistant material has important application in the aerospace field. The reliability of the connection between the heat-resisting material and the body determines the success or failure of the project. In this paper, lock-in infrared thermography non-destructive testing technology is used to detect the stability of the thermal-resistant structure. The phase relationship between the temperature and the heat flow is calculated by the numerical method, and the influence of the heating frequency and power is obtained. The correctness of the analysis is verified by the experimental method. Through the research, it can provide the basis for the parameter setting of heat flux including frequency and power, improve the efficiency of detection and the reliability of connection between the heat-resisting material and the body.Keywords: infrared non-destructive, thermal insulation material, reliability, connection
Procedia PDF Downloads 37513729 Exploring the Relationship between Building Construction Activity and Road-Related Expenditure in Victoria
Authors: Md. Aftabuzzaman, Md. Kamruzzaman
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Road-related expenditure and building construction activity are two significant drivers of the Victorian economy. This paper investigates the relationship between building construction activity and road-related expenditure. Data for construction activities were collected from Victorian Building Authority, and road-related expenditure data were explored by the Bureau of Infrastructure and Transport Research Economics. The trend between these two sectors was compared. The analysis found a strong relationship between road-related expenditure and the volume of construction activity, i.e., the more construction activities, the greater the requirement of road-related expenditure, or vice-versa. The road-related expenditure has a two-year lag period, suggesting that the road sector requires two years to respond to the growth in the building sector.Keywords: building construction activity, infrastructure, road expenditure, Victorian Building Authority
Procedia PDF Downloads 12713728 Accelerating Malaysian Technology Startups: Case Study of Malaysian Technology Development Corporation as the Innovator
Authors: Norhalim Yunus, Mohamad Husaini Dahalan, Nor Halina Ghazali
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Building technology start-ups from ground zero into world-class companies in form and substance present a rare opportunity for government-affiliated institutions in Malaysia. The challenge of building such start-ups becomes tougher when their core businesses involve commercialization of unproven technologies for the mass market. These simple truths, while difficult to execute, will go a long way in getting a business off the ground and flying high. Malaysian Technology Development Corporation (MTDC), a company founded to facilitate the commercial exploitation of R&D findings from research institutions and universities, and eventually help translate these findings of applications in the marketplace, is an excellent case in point. The purpose of this paper is to examine MTDC as an institution as it explores the concept of ‘it takes a village to raise a child’ in an effort to create and nurture start-ups into established world class Malaysian technology companies. With MTDC at the centre of Malaysia's innovative start-ups, the analysis seeks to specifically answer two questions: How has the concept been applied in MTDC? and what can we learn from this successful case? A key aim is to elucidate how MTDC's journey as a private limited company can help leverage reforms and achieve transformation, a process that might be suitable for other small, open, third world and developing countries. This paper employs a single case study, designed to acquire an in-depth understanding of how MTDC has developed and grown technology start-ups to world-class technology companies. The case study methodology is employed as the focus is on a contemporary phenomenon within a real business context. It also explains the causal links in real-life situations where a single survey or experiment is unable to unearth. The findings show that MTDC maximises the concept of it needs a village to raise a child in totality, as MTDC itself assumes the role of the innovator to 'raise' start-up companies into world-class stature. As the innovator, MTDC creates shared value and leadership, introduces innovative programmes ahead of the curve, mobilises talents for optimum results and aggregates knowledge for personnel advancement. The success of the company's effort is attributed largely to leadership, visionary, adaptability, commitment to innovate, partnership and networking, and entrepreneurial drive. The findings of this paper are however limited by the single case study of MTDC. Future research is required to study more cases of success or/and failure where the concept of it takes a village to raise a child have been explored and applied.Keywords: start-ups, technology transfer, commercialization, technology incubator
Procedia PDF Downloads 13913727 Identity Verification Using k-NN Classifiers and Autistic Genetic Data
Authors: Fuad M. Alkoot
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DNA data have been used in forensics for decades. However, current research looks at using the DNA as a biometric identity verification modality. The goal is to improve the speed of identification. We aim at using gene data that was initially used for autism detection to find if and how accurate is this data for identification applications. Mainly our goal is to find if our data preprocessing technique yields data useful as a biometric identification tool. We experiment with using the nearest neighbor classifier to identify subjects. Results show that optimal classification rate is achieved when the test set is corrupted by normally distributed noise with zero mean and standard deviation of 1. The classification rate is close to optimal at higher noise standard deviation reaching 3. This shows that the data can be used for identity verification with high accuracy using a simple classifier such as the k-nearest neighbor (k-NN).Keywords: biometrics, genetic data, identity verification, k nearest neighbor
Procedia PDF Downloads 24813726 Comparative Study of Computer Assisted Instruction and Conventional Method in Attaining and Retaining Mathematical Concepts
Authors: Nirupma Bhatti
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This empirical study was aimed to compare the effectiveness of Computer Assisted Instruction (CAI) and Conventional Method (CM) in attaining and retaining mathematical concepts. Instructional and measuring tools were developed for five units of Matrix Algebra, two of Calculus and five of Numerical Analysis. Reliability and validity of these tools were also examined in pilot study. Ninety undergraduates participated in this study. Pre-test – post-test equivalent – groups research design was used. SPSS v.16 was used for data analysis. Findings supported CAI as better mode of instruction for attainment and retention of basic mathematical concepts. Administrators should motivate faculty members to develop Computer Assisted Instructional Material (CAIM) in mathematics for higher education.Keywords: attainment, CAI, CAIM, conventional method, retention
Procedia PDF Downloads 18113725 The Intention to Use E-Money Transaction: The Moderating Effect of Security in Conceptual Frammework
Authors: Husnil Khatimah, Fairol Halim
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This research examines the moderating impact of security on intention to use e-money that adapted from some variables of the TAM (Technology Acceptance Model) and TPB (Theory of Planned Behavior). This study will use security as moderating variable and finds these relationship depends on customer intention to use e-money as payment tools. The conceptual framework of e-money transactions was reviewed to understand behavioral intention of consumers from perceived usefulness, perceived ease of use, perceived behavioral control and security. Quantitative method will be utilized as sources of data collection. A total of one thousand respondents will be selected using quota sampling method in Medan, Indonesia. Descriptive analysis and Multiple Regression analysis will be conducted to analyze the data. The article ended with suggestion for future studies.Keywords: e-money transaction, TAM & TPB, moderating variable, behavioral intention, conceptual paper
Procedia PDF Downloads 44513724 Awareness of 'Psychosocial Restraint': A Proper Caring Attitude and Truly Listening to People with Dementia in the Hong Kong’S Residential Care Homes
Authors: Kenny Chi Man Chui
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Background: In Chinese culture, the traditional equivalent term for English dementia is chi dai zheng, which, whether translated as ‘insanity’ or ‘idiocy’ carries a sharply negative connotation. In fact, even though the traditional name for dementia has evolved, from chi dai zheng to shi zhi zheng, nao tui hua zheng or ren zhi zhang ai zheng, educating the population about more respectful terms for the condition and promoting a positive understanding about people with dementia in society have proven to be time-intensive endeavors. By extension, the use of such terms promotes the perception that people with dementia undergo a ‘total loss of self’ or experience a ‘living death’ or ‘social death’. Both in Asia and elsewhere, the appropriate nomenclature for dementia remains controversial, and different medical and healthcare professionals in Hong Kong have taken various stances on how to refer to the condition there. Indeed, how this negative perception affects the interaction between people with dementia and the surrounding others? Methodology: Qualitative research with the concept of postmodernism, interpretivism, and Foucauldian theory was adopted as frameworks in applying participatory observations, in-depth interviews, and other qualitative methods. First, ten people with dementia—one man and nine women—living in two residential care homes in Hong Kong were interviewed, as were ten members of the care staff, all of whom were women. Next, to coach the staff in understanding the feelings and self-perceptions of people with dementia, two reflective training sessions were provided. Afterward, to assess the impact of the training sessions on the staff, two focus groups were held. Findings: The findings revealed that residents with dementia did not perceive themselves as being ‘demented’ and were confused by not getting responses from the others. From the understanding of care staff, they perceived the residents as being ‘demented’, desolate troublemakers. They described people with dementia as ‘naughty children’ who should be controlled and be punished while treated them as ‘psychiatric patients’ who could be ignored and be mute. “Psychosocial restraint” happened regarding the discrepancy of perception between people with dementia and the care staff. People with dementia did not think that their confusion of memory was related to dementia or, frankly speaking, they did not know what dementia was. When others treated them as ‘demented patients, the residents with mild to moderate dementia fiercely rejected that designation and reported a host of negative feelings, hence the fluctuations of mood and emotion noted by the care staff. Conclusion: As the findings revealed, the people with dementia were also discontent with the care arrangements in the care homes, felt abandoned by others and worried about bothering others. Their shifting emotional states and moods were treated as the Behavioral and Psychological symptoms of Dementia (BPSD), which nothing can do reported by the care staff in the residential care homes. People with dementia become social withdrawal or isolated in daily living, which should be alert and be changed by the social work professionals about the occurrence of “psychosocial restraint” in dementia care.Keywords: psychosocial restraint, qualitative research, social work with dementitude, voice of people with dementia
Procedia PDF Downloads 16813723 Enhancing Sustainability of Residential Buildings: A Case Study of Al-Malaz District, Riyadh, Saudi Arabia
Authors: Jenin Zidan
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This research paper investigates how planning, urban design, and architectural decisions affect the long-term environmental sustainability of residential buildings. The study, which focuses on the Al-Malaz District in Riyadh, Saudi Arabia, looks into how strategic planning, innovative urban design, and sustainable architectural practices might help mitigate environmental concerns and promote sustainable development in rapidly growing cities. This study attempts to shed light on the interplay of urban planning, design, and architecture in constructing sustainable residential environments by conducting a thorough examination of case studies and empirical data.Keywords: urban planning, sustainable architecture, urban environmental challenge, residential buildings, villa house type
Procedia PDF Downloads 4113722 Biodiesel Production from Palm Oil Using an Oscillatory Baffled Reactor
Authors: Malee Santikunaporn, Tattep Techopittayakul, Channarong Asavatesanupap
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Biofuel production especially that of biodiesel has gained tremendous attention during the last decade due to environmental concerns and shortage in petroleum oil reservoir. This research aims to investigate the influences of operating parameters, such as the alcohol-to-oil molar ratio (4:1, 6:1, and 9:1) and the amount of catalyst (1, 1.5, and 2 wt.%) on the trans esterification of refined palm oil (RPO) in a medium-scale oscillatory baffle reactor. It has been shown that an increase in the methanol-to-oil ratio resulted in an increase in fatty acid methyl esters (FAMEs) content. The amount of catalyst has an insignificant effect on the FAMEs content. Engine testing was performed on B0 (100 v/v% diesel) and blended fuel or B50 (50 v/v% diesel). Combustion of B50 was found to give lower torque compared to pure diesel. Exhaust gas from B50 was found to contain lower concentration of CO and CO2.Keywords: biodiesel, palm oil, transesterification, oscillatory baffled reactor
Procedia PDF Downloads 16913721 Intracommunity Attitudes Toward the Gatekeeping of Asexuality in the LGBTQ+ Community on Tumblr
Authors: A.D. Fredline, Beverly Stiles
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This is a qualitative investigation that examines the social media site, Tumblr, for the goal of analyzing the controversy regarding the inclusion of asexuality in the LGBTQ+ community. As platforms such as Tumblr permit the development of communities for marginalized groups, social media serves as a core component to exclusionary practices and boundary negotiations for community membership. This research is important because there is a paucity of research on the topic and a significant gap in the literature with regards to intracommunity gatekeeping. However, discourse on the topic is blatantly apparent on social media platforms. The objectives are to begin to bridge the gap in the literature by examining attitudes towards the inclusion of asexuality within the LGBTQ+ community. In order to analyze the attitudes developed towards the inclusion of asexuality in the LGBTQ+ community, eight publicly available blogs on Tumblr.com were selected from both the “inclusionist” and “exclusionist” perspectives. Blogs selected were found through a basic search for “inclusionist” and “exclusionist” on the Tumblr website. Out of the first twenty blogs listed for each set of results, those centrally focused on asexuality discourse were selected. For each blog, the fifty most recent postings were collected. Analysis of the collected postings exposed three central themes from the exclusionist perspective as well as for the inclusionist perspective. Findings indicate that from the inclusionist perspective, asexuality belongs to the LGBTQ+ community. One primary argument from this perspective is that asexual individuals face opposition for their identity just as do other identities included in the community. This opposition is said to take a variety of forms, such as verbal shaming, assumption of illness and corrective rape. Another argument is that the LGBTQ+ community and asexuals face a common opponent in cisheterosexism as asexuals struggle with the assumed and expected sexualization. A final central theme is that denying asexual inclusion leads to the assumption of heteronormativity. Findings also indicate that from the exclusionist perspective, asexuality does not belong to the LGBTQ+ community. One central theme from this perspective is the equivalization of cisgender heteroromantic asexuals with cisgender heterosexuals. As straight individuals are not allowed in the community, exclusionists argue that asexuals engaged in opposite gender partnerships should not be included. Another debate is that including asexuality in the community sexualizes all other identities by assuming sexual orientation is inherently sexual rather than romantic. Finally, exclusionists also argue that asexuality encourages childhood labeling and forces sexual identities on children, something not promoted by the LGBTQ+ community. Conclusions drawn from analyzing both perspectives is that integration may be a possibility, but complexities add another layer of discourse. For example, both inclusionists and exclusionists agree that privileged identities do not belong to the LGBTQ+ community. The focus of discourse is whether or not asexuals are privileged. Clearly, both sides of the debate have the same vision of what binds the community together. The question that remains is who belongs to that community.Keywords: asexuality, exclusionists, inclusionists, Tumblr
Procedia PDF Downloads 18013720 Substructure Method for Thermal-Stress Analysis of Liquid-Propellant Rocket Engine Combustion Chamber
Authors: Olga V. Korotkaya
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This article is devoted to an important problem of calculation of deflected mode of the combustion chamber and the nozzle end of a new liquid-propellant rocket cruise engine. A special attention is given to the methodology of calculation. Three operating modes are considered. The analysis has been conducted in ANSYS software. The methods of conducted research are mathematical modelling, substructure method, cyclic symmetry, and finite element method. The calculation has been carried out to order of S. P. Korolev Rocket and Space Corporation «Energia». The main results are practical. Proposed methodology and created models would be able to use for a wide range of strength problems.Keywords: combustion chamber, cyclic symmetry, finite element method, liquid-propellant rocket engine, nozzle end, substructure
Procedia PDF Downloads 49613719 Transmitting Cultural Capital Through Local Products ‘Chanthaboon Reed Mat'
Authors: Maythaya Preeyanon
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Chanthaburi Province is a province with people of many nationalities, such as Thai, Chinese, Vietnamese, Chong, and Khmer, resulting in a cultural mix in the past. What is a famous cultural transmission of Chanthaburi province is Chanthaburi reed mat weaving. Due to the suitability of both the climate and topography near the edge of the location, reeds have the qualities to be used to produce mats very well. There have been improvements in the methods of planting, dyeing, and weaving into various patterns that have been passed down as folk wisdom from generation to generation. Currently, there are brands of products belonging to the new generation that add creativity and add value through storytelling. Revive the value of reed mat products to increase in value until they can be exported to sell abroad. This research has therefore been conducted in order to decipher the success in transferring the Chanthaboon reed mat culture capital which has successfully advanced to being a creative economy so that it can be applied to other types of local wisdom or other local products.Keywords: cultural capital, creative economy, communication, local product
Procedia PDF Downloads 4613718 Analysis of Shrinkage Effect during Mercerization on Himalayan Nettle, Cotton and Cotton/Nettle Yarn Blends
Authors: Reena Aggarwal, Neha Kestwal
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The Himalayan Nettle (Girardinia diversifolia) has been used for centuries as fibre and food source by Himalayan communities. Himalayan Nettle is a natural cellulosic fibre that can be handled in the same way as other cellulosic fibres. The Uttarakhand Bamboo and Fibre Development Board based in Uttarakhand, India is working extensively with the nettle fibre to explore the potential of nettle for textile production in the region. The fiber is a potential resource for rural enterprise development for some high altitude pockets of the state and traditionally the plant fibre is used for making domestic products like ropes and sacks. Himalayan Nettle is an unconventional natural fiber with functional characteristics of shrink resistance, degree of pathogen and fire resistance and can blend nicely with other fibres. Most importantly, they generate mainly organic wastes and leave residues that are 100% biodegradable. The fabrics may potentially be reused or re-manufactured and can also be used as a source of cellulose feedstock for regenerated cellulosic products. Being naturally bio- degradable, the fibre can be composted if required. Though a lot of research activities and training are directed towards fibre extraction and processing techniques in different craft clusters villagers of different clusters of Uttarkashi, Chamoli and Bageshwar of Uttarakhand like retting and Degumming process, very little is been done to analyse the crucial properties of nettle fiber like shrinkage and wash fastness. These properties are very crucial to obtain desired quality of fibre for further processing of yarn making and weaving and in developing these fibers into fine saleable products. This research therefore is focused towards various on-field experiments which were focused on shrinkage properties conducted on cotton, nettle and cotton/nettle blended yarn samples. The objective of the study was to analyze the scope of the blended fiber for developing into wearable fabrics. For the study, after conducting the initial fiber length and fineness testing, cotton and nettle fibers were mixed in 60:40 ratio and five varieties of yarns were spun in open end spinning mill having yarn count of 3s, 5s, 6s, 7s and 8s. Samples of 100% Nettle 100% cotton fibers in 8s count were also developed for the study. All the six varieties of yarns were tested with shrinkage test and results were critically analyzed as per ASTM method D2259. It was observed that 100% Nettle has a least shrinkage of 3.36% while pure cotton has shrinkage approx. 13.6%. Yarns made of 100% Cotton exhibits four times more shrinkage than 100% Nettle. The results also show that cotton and Nettle blended yarn exhibit lower shrinkage than 100% cotton yarn. It was thus concluded that as the ratio of nettle increases in the samples, the shrinkage decreases in the samples. These results are very crucial for Uttarakhand people who want to commercially exploit the abundant nettle fiber for generating sustainable employment.Keywords: Himalayan nettle, sustainable, shrinkage, blending
Procedia PDF Downloads 23013717 Analysis of Digital Transformation in Banking: The Hungarian Case
Authors: Éva Pintér, Péter Bagó, Nikolett Deutsch, Miklós Hetényi
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The process of digital transformation has a profound influence on all sectors of the worldwide economy and the business environment. The influence of blockchain technology can be observed in the digital economy and e-government, rendering it an essential element of a nation's growth strategy. The banking industry is experiencing significant expansion and development of financial technology firms. Utilizing developing technologies such as artificial intelligence (AI), machine learning (ML), and big data (BD), these entrants are offering more streamlined financial solutions, promptly addressing client demands, and presenting a challenge to incumbent institutions. The advantages of digital transformation are evident in the corporate realm, and firms that resist its adoption put their survival at risk. The advent of digital technologies has revolutionized the business environment, streamlining processes and creating opportunities for enhanced communication and collaboration. Thanks to the aid of digital technologies, businesses can now swiftly and effortlessly retrieve vast quantities of information, all the while accelerating the process of creating new and improved products and services. Big data analytics is generally recognized as a transformative force in business, considered the fourth paradigm of science, and seen as the next frontier for innovation, competition, and productivity. Big data, an emerging technology that is shaping the future of the banking sector, offers numerous advantages to banks. It enables them to effectively track consumer behavior and make informed decisions, thereby enhancing their operational efficiency. Banks may embrace big data technologies to promptly and efficiently identify fraud, as well as gain insights into client preferences, which can then be leveraged to create better-tailored products and services. Moreover, the utilization of big data technology empowers banks to develop more intelligent and streamlined models for accurately recognizing and focusing on the suitable clientele with pertinent offers. There is a scarcity of research on big data analytics in the banking industry, with the majority of existing studies only examining the advantages and prospects associated with big data. Although big data technologies are crucial, there is a dearth of empirical evidence about the role of big data analytics (BDA) capabilities in bank performance. This research addresses a gap in the existing literature by introducing a model that combines the resource-based view (RBV), the technical organization environment framework (TOE), and dynamic capability theory (DC). This study investigates the influence of Big Data Analytics (BDA) utilization on the performance of market and risk management. This is supported by a comparative examination of Hungarian mobile banking services.Keywords: big data, digital transformation, dynamic capabilities, mobile banking
Procedia PDF Downloads 5013716 Immediate Geometric Solution of Irregular Quadrilaterals: A Digital Tool Applied to Topography
Authors: Miguel Mariano Rivera Galvan
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The purpose of this research was to create a digital tool by which users can obtain an immediate and accurate solution of the angular characteristics of an irregular quadrilateral. The development of this project arose because of the frequent absence of a polygon’s geometric information in land ownership accreditation documents. The researcher created a mathematical model using a linear approximation iterative method, employing various disciplines and techniques including trigonometry, geometry, algebra, and topography. This mathematical model uses as input data the surface of the quadrilateral, as well as the length of its sides, to obtain its interior angles and make possible its representation in a coordinate system. The results are as accurate and reliable as the user requires, offering the possibility of using this tool as a support to develop future engineering and architecture projects quickly and reliably.Keywords: digital tool, geometry, mathematical model, quadrilateral, solution
Procedia PDF Downloads 14213715 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance
Authors: Ikechukwu Ndu
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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance
Procedia PDF Downloads 13113714 Durable Phantom Production Identical to Breast Tissue for Use in Breast Cancer Detection Research Studies
Authors: Hayrettin Eroglu, Adem Kara
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Recently there has been significant attention given to imaging of the biological tissues via microwave imaging techniques. In this study, a phantom for the test and calibration of Microwave imaging used in detecting unhealthy breast structure or tumors was produced by using sol gel method. The liquid and gel phantoms being used nowadays are not durable due to evaporation and their organic ingredients, hence a new design was proposed. This phantom was fabricated from materials that were widely available (water, salt, gelatin, and glycerol) and was easy to make. This phantom was aimed to be better from the ones already proposed in the literature in terms of its durability and stability. S Parameters of phantom was measured with 1-18 GHz Probe Kit and permittivity was calculated via Debye method in “85070” commercial software. One, three, and five-week measurements were taken for this phantom. Finally, it was verified that measurement results were very close to the real biological tissue measurement results.Keywords: phantom, breast tissue, cancer, microwave imaging
Procedia PDF Downloads 34713713 Arabic Language in Modern Era: Some Challenges
Authors: Tajudeen Yusuf
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Arabic language and its instruction occupy a prominent status in the contemporary world, especially in academic and research institutions. Arabic, like other international languages, consolidates understanding among people of different nations and societies. It is a promising medium of sharing thoughts and feelings. As a means of communication and interaction, the language has gained its outstanding status since ancient times, especially because of the relationship it maintains with Islam and its heritage. Adding to its importance is the rapid growth and advancement of Science and Technology in the contemporary Era which has eventually made communication between human societies all over the world inevitable. Despite, the Arabic language still experiences many challenges especially in some area such as irrelevant textbooks and other teaching materials, old versions of teaching methods and inadequate teachers who professionally trained. Eventually, these have resulted in difficulties in the teaching and learning of the language. Therefore, urgent and necessary measures to enhance the teaching and learning of Arabic language within and outside Arab countries are therefore needed to be taken.Keywords: Arabic, language, challenges, modern era
Procedia PDF Downloads 58813712 Analytical Hierarchical Process for Multi-Criteria Decision-Making
Authors: Luis Javier Serrano Tamayo
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This research on technology makes a first approach to the selection of an amphibious landing ship with strategic capabilities, through the implementation of a multi-criteria model using Analytical Hierarchical Process (AHP), in which a significant group of alternatives of latest technology has been considered. The variables were grouped at different levels to match design and performance characteristics, which affect the lifecycle as well as the acquisition, maintenance and operational costs. The model yielded an overall measure of effectiveness and an overall measure of cost of each kind of ship that was compared each other inside the model and showed in a Pareto chart. The modeling was developed using the Expert Choice software, based on AHP method.Keywords: analytic hierarchy process, multi-criteria decision-making, Pareto analysis, Colombian Marine Corps, projection operations, expert choice, amphibious landing ship
Procedia PDF Downloads 53913711 Performance Analysis of Artificial Neural Network Based Land Cover Classification
Authors: Najam Aziz, Nasru Minallah, Ahmad Junaid, Kashaf Gul
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Landcover classification using automated classification techniques, while employing remotely sensed multi-spectral imagery, is one of the promising areas of research. Different land conditions at different time are captured through satellite and monitored by applying different classification algorithms in specific environment. In this paper, a SPOT-5 image provided by SUPARCO has been studied and classified in Environment for Visual Interpretation (ENVI), a tool widely used in remote sensing. Then, Artificial Neural Network (ANN) classification technique is used to detect the land cover changes in Abbottabad district. Obtained results are compared with a pixel based Distance classifier. The results show that ANN gives the better overall accuracy of 99.20% and Kappa coefficient value of 0.98 over the Mahalanobis Distance Classifier.Keywords: landcover classification, artificial neural network, remote sensing, SPOT 5
Procedia PDF Downloads 53313710 Music Aptitude and School Readiness in Indonesian Children
Authors: Diella Gracia Martauli
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This study investigated the relationship between music aptitude and school readiness in Indonesian children. Music aptitude is described as children’s music potential, whereas school readiness is defined as a condition in which a child is deemed ready to enter the formal education system. This study presents a hypothesis that music aptitude is correlated with school readiness. This is a correlational research study of 17 children aged 5-6 years old (M = 6.10, SD = 0.33) who were enrolled in a kindergarten school in Jakarta, Indonesia. Music aptitude scores were obtained from Primary Measures of Music Audiation, whereas School readiness scores were obtained from Bracken School Readiness Assessment Third Edition. The analysis of the data was performed using Pearson Correlation. The result found no correlation between music aptitude and school readiness (r = 0.196, p = 0.452). Discussions regarding the results, perspective from the measures and cultures are presented. Further study is recommended to establish links between music aptitude and school readiness.Keywords: BSRA, music aptitude, PMMA, school readiness
Procedia PDF Downloads 13513709 Employee Perception of Corporate Social Responsibility and Its Impact on Organizational Performance: Evidence from the UAE
Authors: Sherine Farouk, Fauzia Jabeen
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The purpose of this study is to examine the role played by ethical climate and CSR on organizational performance in public sector organizations. In particular, the research will shed light on the link between formalized ethical procedures and employee responses including corporate social responsibility, and organizational performance among public sector employees. Data was collected from 425 employees working in public sector organizations in Abu Dhabi, the capital of United Arab Emirates. Structural Equation Modeling will be used to test the proposed hypotheses. The paper contributes to the literature by being one of the first to study CSR and ethical climate within a Middle Eastern context, and will offer important implications for theory and practice.Keywords: corporate social responsibility, ethical climate, organizational performance, United Arab Emirates
Procedia PDF Downloads 32913708 Heart-Rate Resistance Electrocardiogram Identification Based on Slope-Oriented Neural Networks
Authors: Tsu-Wang Shen, Shan-Chun Chang, Chih-Hsien Wang, Te-Chao Fang
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For electrocardiogram (ECG) biometrics system, it is a tedious process to pre-install user’s high-intensity heart rate (HR) templates in ECG biometric systems. Based on only resting enrollment templates, it is a challenge to identify human by using ECG with the high-intensity HR caused from exercises and stress. This research provides a heartbeat segment method with slope-oriented neural networks against the ECG morphology changes due to high intensity HRs. The method has overall system accuracy at 97.73% which includes six levels of HR intensities. A cumulative match characteristic curve is also used to compare with other traditional ECG biometric methods.Keywords: high-intensity heart rate, heart rate resistant, ECG human identification, decision based artificial neural network
Procedia PDF Downloads 42113707 Using AI for Analysing Political Leaders
Authors: Shuai Zhao, Shalendra D. Sharma, Jin Xu
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This research uses advanced machine learning models to learn a number of hypotheses regarding political executives. Specifically, it analyses the impact these powerful leaders have on economic growth by using leaders’ data from the Archigos database from 1835 to the end of 2015. The data is processed by the AutoGluon, which was developed by Amazon. Automated Machine Learning (AutoML) and AutoGluon can automatically extract features from the data and then use multiple classifiers to train the data. Use a linear regression model and classification model to establish the relationship between leaders and economic growth (GDP per capita growth), and to clarify the relationship between their characteristics and economic growth from a machine learning perspective. Our work may show as a model or signal for collaboration between the fields of statistics and artificial intelligence (AI) that can light up the way for political researchers and economists.Keywords: comparative politics, political executives, leaders’ characteristics, artificial intelligence
Procedia PDF Downloads 8113706 Analysis of Reflection of Elastic Waves in Three Dimensional Model Comprised with Viscoelastic Anisotropic Medium
Authors: Amares Chattopadhyay, Akanksha Srivastava
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A unified approach to study the reflection of a plane wave in three-dimensional model comprised of the triclinic viscoelastic medium. The phase velocities of reflected qP, qSV and qSH wave have been calculated for the concerned medium by using the eigenvalue approach. The generalized method has been implemented to compute the complex form of amplitude ratios. Further, we discussed the nature of reflection coefficients of qP, qSV and qSH wave. The viscoelastic parameter, polar angle and azimuthal angle are found to be strongly influenced by amplitude ratios. The research article is particularly focused to study the effect of viscoelasticity associated with highly anisotropic media which exhibits the notable information about the reflection coefficients of qP, qSV, and qSH wave. The outcomes may further useful to the better exploration of all types of hydrocarbon reservoir and advancement in the field of reflection seismology.Keywords: amplitude ratios, three dimensional, triclinic, viscoelastic
Procedia PDF Downloads 22313705 The Community Stakeholders’ Perspectives on Sexual Health Education for Young Adolescents in Western New York, USA: A Qualitative Descriptive Study
Authors: Sadandaula Rose Muheriwa Matemba, Alexander Glazier, Natalie M. LeBlanc
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In the United States, up to 10% of girls and 22 % of boys 10-14 years have had sex, 5% of them had their first sex before 11 years, and the age of first sexual encounter is reported to be 8 years. Over 4,000 adolescent girls, 10-14 years, become pregnant every year, and 2.6% of the abortions in 2019 were among adolescents below 15 years. Despite these negative outcomes, little research has been conducted to understand the sexual health education offered to young adolescents ages 10-14. Early sexual health education is one of the most effective strategies to help lower the rate of early pregnancies, HIV infections, and other sexually transmitted. Such knowledge is necessary to inform best practices for supporting the healthy sexual development of young adolescents and prevent adverse outcomes. This qualitative descriptive study was conducted to explore the community stakeholders’ experiences in sexual health education for young adolescents ages 10-14 and ascertain the young adolescents’ sexual health support needs. Maximum variation purposive sampling was used to recruit a total sample of 13 community stakeholders, including health education teachers, members of youth-based organizations, and Adolescent Clinic providers in Rochester, New York State, in the United States of America from April to June 2022. Data were collected through semi-structured individual in-depth interviews and were analyzed using MAXQDA following a conventional content analysis approach. Triangulation, team analysis, and respondent validation to enhance rigor were also employed to enhance study rigor. The participants were predominantly female (92.3%) and comprised of Caucasians (53.8%), Black/African Americans (38.5%), and Indian-American (7.7%), with ages ranging from 23-59. Four themes emerged: the perceived need for early sexual health education, preferred timing to initiate sexual health conversations, perceived age-appropriate content for young adolescents, and initiating sexual health conversations with young adolescents. The participants described encouraging and concerning experiences. Most participants were concerned that young adolescents are living in a sexually driven environment and are not given the sexual health education they need, even though they are open to learning sexual health materials. There was consensus on the need to initiate sexual health conversations early at 4 years or younger, standardize sexual health education in schools and make age-appropriate sexual health education progressive. These results show that early sexual health education is essential if young adolescents are to delay sexual debut, prevent early pregnancies, and if the goal of ending the HIV epidemic is to be achieved. However, research is needed on a larger scale to understand how best to implement sexual health education among young adolescents and to inform interventions for implementing contextually-relevant sexuality education for this population. These findings call for increased multidisciplinary efforts in promoting early sexual health education for young adolescents.Keywords: community stakeholders’ perspectives, sexual development, sexual health education, young adolescents
Procedia PDF Downloads 7613704 Pregnancy through the Lens of Iranian Women with HIV: A Qualitative
Authors: Zahra BehboodiI-Moghadam, Zohre Khalajinia, Ali Reza Nikbakht Nasrabadi, Minoo Mohraz
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The purpose of our study was to explore and describe the experiences of pregnant women with HIV in Iran. A qualitative exploratory study with conventional content analysis was used. Twelve pregnant women with HIV who referred to perinatal care at the Imam Khomeini Hospital Behavioral Diseases Consultation: Center in Tehran were recruited to participate in in-depth interviews. The average age of the participants was 32.5 years. Four main themes were extracted from the data: “fear and hope, “stigma and discrimination, “marital life stability” and “trust”. The findings reveal the pregnant women living with HIV are vulnerable and need professional support. Improving the knowledge of healthcare professionals especially midwifes on pregnancy complications for women with HIV is crucial in order to provide high-quality care to pregnant women with HIV-positive.Keywords: HIV, pregnancy, content analysis, experiences, Iran, qualitative research
Procedia PDF Downloads 462