Search results for: literature review software
2923 Gardening as a Contextual Scaffold for Learning: Connecting Community Wisdom for Science and Health Learning through Participatory Action Research
Authors: Kamal Prasad Acharya
Abstract:
The related literature suggests that teaching and learning science at the basic level community schools in Nepal is based on book recitation. Consequently, the achievement levels and the understanding of basic science concepts is much below the policy expectations. In this context, this study intended to gain perception in the implementation practices of school gardens ‘One Garden One School’ for science learning and to meet the target of sustainable development goals that connects community wisdom regarding school gardening activities (SGAs) for science learning. This Participatory Action Research (PAR) study was done at the action school located in Province 3, Chitwan of Federal Nepal, supported under the NORHED/Rupantaran project. The purpose of the study was to connect the community wisdom related to gardening activities as contextual scaffolds for science learning. For this, in-depth interviews and focus group discussions were applied to collect data which were analyzed using a thematic analysis. Basic level students, science teachers, and parents reported having wonderful experiences such as active and meaningful engagement in school gardening activities for science learning as well as science teachers’ motivation in activity-based science learning. Overall, teachers, students, and parents reported that the school gardening activities have been found to have had positive effects on students’ science learning as they develop basic scientific concepts by connecting community wisdom as a contextual scaffold. It is recommended that the establishment of a school garden is important for science learning in community schools throughout Nepal.Keywords: contextual scaffold, community wisdom, science and health learning, school garden
Procedia PDF Downloads 1792922 Commercial Management vs. Quantity Surveying: Hoax or Harmonization
Authors: Zelda Jansen Van Rensburg
Abstract:
Purpose: This study investigates the perceived disparities between Quantity Surveying and Commercial Management in the construction industry, questioning if these differences are substantive or merely semantic. It aims to challenge the conventional notion of Commercial Managers’ superiority by critically evaluating QS and CM roles, exploring CM integration possibilities, examining qualifications for aspiring Commercial Managers, assessing regulatory frameworks, and considering terminology redefinition for global QS professional enhancement. Design: Utilizing mixed methods like literature reviews, surveys, interviews, and document analyses, this research examines the QS-CM relationship. Insights from industry professionals, academics, and regulatory bodies inform the investigation into changing QS roles. Findings: Empirical data highlight evolving roles, showcasing areas of convergence and divergence between QSs and CM. Potential CM integration into QS practice and qualifications for aspiring Commercial Managers are identified. Limitations/Implications: Limitations include potential bias in self-reported data and findings. Nevertheless, the research informs future practices and educational approaches in QS and CM, reflecting the changing roles and responsibilities of Quantity Surveyors. Practical Implications: Findings inform industry practitioners, educators, and regulators, stressing the need to adapt to changing QS roles and integrate CM principles where applicable. Value to the Conference Theme: Aligned with ‘Evolving roles and responsibilities of Quantity Surveyors,’ this research offers insights crucial for understanding the changing dynamics within the QS profession and informs strategies to navigate these shifts effectively.Keywords: quantity surveying, commercial management, cost engineering, quantity survey
Procedia PDF Downloads 452921 Photovoltaic Solar Energy in Public Buildings: A Showcase for Society
Authors: Eliane Ferreira da Silva
Abstract:
This paper aims to mobilize and sensitize public administration leaders to good practices and encourage investment in the PV system in Brazil. It presents a case study methodology for dimensioning the PV system in the roofs of the public buildings of the Esplanade of the Ministries, Brasilia, capital of the country, with predefined resources, starting with the Sustainable Esplanade Project (SEP), of the exponential growth of photovoltaic solar energy in the world and making a comparison with the solar power plant of the Ministry of Mines and Energy (MME), active since: 6/10/2016. In order to do so, it was necessary to evaluate the energy efficiency of the buildings in the period from January 2016 to April 2017, (16 months) identifying the opportunities to reduce electric energy expenses, through the adjustment of contracted demand, the tariff framework and correction of existing active energy. The instrument used to collect data on electric bills was the e-SIC citizen information system. The study considered in addition to the technical and operational aspects, the historical, cultural, architectural and climatic aspects, involved by several actors. Identifying the reductions of expenses, the study directed to the following aspects: Case 1) economic feasibility for exchanges of common lamps, for LED lamps, and, Case 2) economic feasibility for the implementation of photovoltaic solar system connected to the grid. For the case 2, PV*SOL Premium Software was used to simulate several possibilities of photovoltaic panels, analyzing the best performance, according to local characteristics, such as solar orientation, latitude, annual average solar radiation. A simulation of an ideal photovoltaic solar system was made, with due calculations of its yield, to provide a compensation of the energy expenditure of the building - or part of it - through the use of the alternative source in question. The study develops a methodology for public administration, as a major consumer of electricity, to act in a responsible, fiscalizing and incentive way in reducing energy waste, and consequently reducing greenhouse gases.Keywords: energy efficiency, esplanade of ministries, photovoltaic solar energy, public buildings, sustainable building
Procedia PDF Downloads 1352920 Harnessing the Power of Mixed Ligand Complexes: Enhancing Antimicrobial Activities with Thiosemicarbazones
Authors: Sakshi Gupta, Seema Joshi
Abstract:
Thiosemicarbazones (TSCs) have garnered significant attention in coordination chemistry due to their versatile coordination modes and pharmacological properties. Mixed ligand complexes of TSCs represent a promising area of research, offering enhanced antimicrobial activities compared to their parent compounds. This review provides an overview of the synthesis, characterization, and antimicrobial properties of mixed ligand complexes incorporating thiosemicarbazones. The synthesis of mixed ligand complexes typically involves the reaction of a metal salt with TSC ligands and additional ligands, such as nitrogen- or oxygen-based ligands. Various transition metals, including copper, nickel, and cobalt, have been employed to form mixed ligand complexes with TSCs. Characterization techniques such as spectroscopy, X-ray crystallography, and elemental analysis are commonly utilized to confirm the structures of these complexes. One of the key advantages of mixed ligand complexes is their enhanced antimicrobial activity compared to pure TSC compounds. The synergistic effect between the TSC ligands and additional ligands contributes to increased efficacy, possibly through improved metal-ligand interactions or enhanced membrane permeability. Furthermore, mixed ligand complexes offer the potential for selective targeting of microbial species while minimizing toxicity to mammalian cells. This selectivity arises from the specific interactions between the metal center, TSC ligands, and biological targets within microbial cells. Such targeted antimicrobial activity is crucial for developing effective treatments with minimal side effects. Moreover, the versatility of mixed ligand complexes allows for the design of tailored antimicrobial agents with optimized properties. By varying the metal ion, TSC ligands, and additional ligands, researchers can fine-tune the physicochemical properties and biological activities of these complexes. This tunability opens avenues for the development of novel antimicrobial agents with improved efficacy and reduced resistance. In conclusion, mixed ligand complexes of thiosemicarbazones represent a promising class of compounds with potent antimicrobial activities. Further research in this field holds great potential for the development of novel therapeutic agents to combat microbial infections effectively.Keywords: metal complex, thiosemicarbazones, mixed ligand, selective targeting, antimicrobial activity
Procedia PDF Downloads 612919 Exploring Utility and Intrinsic Value among UAE Arabic Teachers in Integrating M-Learning
Authors: Dina Tareq Ismail, Alexandria A. Proff
Abstract:
The United Arab Emirates (UAE) is a nation seeking to advance in all fields, particularly education. One area of focus for UAE 2021 agenda is to restructure UAE schools and universities by equipping them with highly developed technology. The agenda also advises educational institutions to prepare students with applicable and transferrable Information and Communication Technology (ICT) skills. Despite the emphasis on ICT and computer literacy skills, there exists limited empirical data on the use of M-Learning in the literature. This qualitative study explores the motivation of higher primary Arabic teachers in private schools toward implementing and integrating M-Learning apps in their classrooms. This research employs a phenomenological approach through the use of semistructured interviews with nine purposefully selected Arabic teachers. The data were analyzed using a content analysis via multiple stages of coding: open, axial, and thematic. Findings reveal three primary themes: (1) Arabic teachers with high levels of procedural knowledge in ICT are more motivated to implement M-Learning; (2) Arabic teachers' perceptions of self-efficacy influence their motivation toward implementation of M-Learning; (3) Arabic teachers implement M-Learning when they possess high utility and/or intrinsic value in these applications. These findings indicate a strong need for further training, equipping, and creating buy-in among Arabic teachers to enhance their ICT skills in implementing M-Learning. Further, given the limited availability of M-Learning apps designed for use in the Arabic language on the market, it is imperative that developers consider designing M-Learning tools that Arabic teachers, and Arabic-speaking students, can use and access more readily. This study contributes to closing the knowledge gap on teacher-motivation for implementing M-Learning in their classrooms in the UAE.Keywords: ICT skills, m-learning, self-efficacy, teacher-motivation
Procedia PDF Downloads 1072918 Use of Triclosan-Coated Sutures Led to Cost Saving in Public and Private Setting in India across Five Surgical Categories: An Economical Model Assessment
Authors: Anish Desai, Reshmi Pillai, Nilesh Mahajan, Hitesh Chopra, Vishal Mahajan, Ajay Grover, Ashish Kohli
Abstract:
Surgical Site Infection (SSI) is hospital acquired infection of growing concern. This study presents the efficacy and cost-effectiveness of triclosan-coated suture, in reducing the burden of SSI in India. Methodology: A systematic literature search was conducted for economic burden (1998-2018) of SSI and efficacy of triclosan-coated sutures (TCS) vs. non-coated sutures (NCS) (2000-2018). PubMed Medline and EMBASE indexed articles were searched using Mesh terms or Emtree. Decision tree analysis was used to calculate, the cost difference between TCS and NCS at private and public hospitals, respectively for 7 surgical procedures. Results: The SSI range from low to high for Caesarean section (C-section), Laparoscopic hysterectomy (L-hysterectomy), Open Hernia (O-Hernia), Laparoscopic Cholecystectomy (L-Cholecystectomy), Coronary artery bypass graft (CABG), Total knee replacement (TKR), and Mastectomy were (3.77 to 24.2%), (2.28 to 11.7%), (1.75 to 60%), (1.71 to 25.58%), (1.6 to 18.86%), (1.74 to 12.5%), and (5.56 to 25%), respectively. The incremental cost (%) of TCS ranged 0.1%-0.01% in private and from 0.9%-0.09% at public hospitals across all surgical procedures. Cost savings at median efficacy & SSI risk was 6.52%, 5.07 %, 11.39%, 9.63%, 3.62%, 2.71%, 9.41% for C-section, L-hysterectomy, O-Hernia, L-Cholecystectomy, CABG, TKR, and Mastectomy in private and 8.79%, 4.99%, 12.67%, 10.58%, 3.32%, 2.35%, 11.83% in public hospital, respectively. Efficacy of TCS and SSI incidence in a particular surgical procedure were important determinants of cost savings using one-way sensitivity analysis. Conclusion: TCS suture led to cost savings across all 7 surgeries in both private and public hospitals in India.Keywords: cost Savings, non-coated sutures, surgical site infection, triclosan-coated sutures
Procedia PDF Downloads 3992917 Optimization of Alkali Assisted Microwave Pretreatments of Sorghum Straw for Efficient Bioethanol Production
Authors: Bahiru Tsegaye, Chandrajit Balomajumder, Partha Roy
Abstract:
The limited supply and related negative environmental consequence of fossil fuels are driving researcher for finding sustainable sources of energy. Lignocellulose biomass like sorghum straw is considered as among cheap, renewable and abundantly available sources of energy. However, lignocellulose biomass conversion to bioenergy like bioethanol is hindered due to the reluctant nature of lignin in the biomass. Therefore, removal of lignin is a vital step for lignocellulose conversion to renewable energy. The aim of this study is to optimize microwave pretreatment conditions using design expert software to remove lignin and to release maximum possible polysaccharides from sorghum straw for efficient hydrolysis and fermentation process. Sodium hydroxide concentration between 0.5-1.5%, v/v, pretreatment time from 5-25 minutes and pretreatment temperature from 120-2000C were considered to depolymerize sorghum straw. The effect of pretreatment was studied by analyzing the compositional changes before and after pretreatments following renewable energy laboratory procedure. Analysis of variance (ANOVA) was used to test the significance of the model used for optimization. About 32.8%-48.27% of hemicellulose solubilization, 53% -82.62% of cellulose release, and 49.25% to 78.29% lignin solubilization were observed during microwave pretreatment. Pretreatment for 10 minutes with alkali concentration of 1.5% and temperature of 1400C released maximum cellulose and lignin. At this optimal condition, maximum of 82.62% of cellulose release and 78.29% of lignin removal was achieved. Sorghum straw at optimal pretreatment condition was subjected to enzymatic hydrolysis and fermentation. The efficiency of hydrolysis was measured by analyzing reducing sugars by 3, 5 dinitrisylicylic acid method. Reducing sugars of about 619 mg/g of sorghum straw were obtained after enzymatic hydrolysis. This study showed a significant amount of lignin removal and cellulose release at optimal condition. This enhances the yield of reducing sugars as well as ethanol yield. The study demonstrates the potential of microwave pretreatments for enhancing bioethanol yield from sorghum straw.Keywords: cellulose, hydrolysis, lignocellulose, optimization
Procedia PDF Downloads 2732916 Raman, Atomic Force Microscopy and Mass Spectrometry for Isotopic Ratios Methods Used to Investigate Human Dentine and Enamel
Authors: Nicoleta Simona Vedeanu, Rares Stiufiuc, Dana Alina Magdas
Abstract:
A detailed knowledge of the teeth structure is mandatory to understand and explain the defects and the dental pathology, but especially to take a correct decision regarding dental prophylaxis and treatment. The present work is an alternative study to the traditional investigation methods used in dentistry, a study based on the use of modern, sensitive physical methods to investigate human enamel and dentin. For the present study, several teeth collected from patients of different ages were used for structural and dietary investigation. The samples were investigated by Raman spectroscopy for the molecular structure analysis of dentin and enamel, atomic force microscopy (AFM) to view the dental topography at the micrometric size and mass spectrometry for isotopic ratios as a fingerprint of patients’ personal diet. The obtained Raman spectra and their interpretation are in good correlation with the literature and may give medical information by comparing affected dental structures with healthy ones. AFM technique gave us the possibility to study in details the dentin and enamel surface to collect information about dental hardness or dental structural changes. δ¹³C values obtained for the studied samples can be classified in C4 category specific to young people and children diet (sweets, cereals, juices, pastry). The methods used in this attempt furnished important information about dentin and enamel structure and dietary habits and each of the three proposed methods can be extended at a larger level in the study of the teeth structure.Keywords: AFM, dentine, enamel, Raman spectroscopy
Procedia PDF Downloads 1482915 Elasticity Model for Easing Peak Hour Demand for Metrorail Transport System
Authors: P. K. Sarkar, Amit Kumar Jain
Abstract:
The demand for Urban transportation is characterised by a large scale temporal and spatial variations which causes heavy congestion inside metro trains in peak hours near Centre Business District (CBD) of the city. The conventional approach to address peak hour congestion, metro trains has been to increase the supply by way of introduction of more trains, increasing the length of the trains, optimising the time table to increase the capacity of the system. However, there is a limitation of supply side measures determined by the design capacity of the systems beyond which any addition in the capacity requires huge capital investments. The demand side interventions are essentially required to actually spread the demand across the time and space. In this study, an attempt has been made to identify the potential Transport Demand Management tools applicable to Urban Rail Transportation systems with a special focus on differential pricing. A conceptual price elasticity model has been developed to analyse the effect of various combinations of peak and nonpeak hoursfares on demands. The elasticity values for peak hour, nonpeak hour and cross elasticity have been assumed from the relevant literature available in the field. The conceptual price elasticity model so developed is based on assumptions which need to be validated with actual values of elasticities for different segments of passengers. Once validated, the model can be used to determine the peak and nonpeak hour fares with an objective to increase overall ridership, revenue, demand levelling and optimal utilisation of assets.Keywords: urban transport, differential fares, congestion, transport demand management, elasticity
Procedia PDF Downloads 3102914 Time Pressure and Its Effect at Tactical Level of Disaster Management
Authors: Agoston Restas
Abstract:
Introduction: In case of managing disasters decision makers can face many times such a special situation where any pre-sign of the drastically change is missing therefore the improvised decision making can be required. The complexity, ambiguity, uncertainty or the volatility of the situation can require many times the improvisation as decision making. It can be taken at any level of the management (strategic, operational and tactical) but at tactical level the main reason of the improvisation is surely time pressure. It is certainly the biggest problem during the management. Methods: The author used different tools and methods to achieve his goals; one of them was the study of the relevant literature, the other one was his own experience as a firefighting manager. Other results come from two surveys that are referred to; one of them was an essay analysis, the second one was a word association test, specially created for the research. Results and discussion: This article proves that, in certain situations, the multi-criteria, evaluating decision-making processes simply cannot be used or only in a limited manner. However, it can be seen that managers, directors or commanders are many times in situations that simply cannot be ignored when making decisions which should be made in a short time. The functional background of decisions made in a short time, their mechanism, which is different from the conventional, was studied lately and this special decision procedure was given the name recognition-primed decision. In the article, author illustrates the limits of the possibilities of analytical decision-making, presents the general operating mechanism of recognition-primed decision-making, elaborates on its special model relevant to managers at tactical level, as well as explore and systemize the factors that facilitate (catalyze) the processes with an example with fire managers.Keywords: decision making, disaster managers, recognition primed decision, model for making decisions in emergencies
Procedia PDF Downloads 2622913 Experimental Investigation on the Fire Performance of Corrugated Sandwich Panels made from Renewable Material
Authors: Avishek Chanda, Nam Kyeun Kim, Debes Bhattacharyya
Abstract:
The use of renewable substitutes in various semi-structural and structural applications has experienced an increase since the last few decades. Sandwich panels have been used for many decades, although research on understanding the effects of the core structures on the panels’ fire-reaction properties is limited. The current work investigates the fire-performance of a corrugated sandwich panel made from renewable, biodegradable, and sustainable material, plywood. The bench-scale fire testing apparatus, cone-calorimeter, was employed to evaluate the required fire-reaction properties of the sandwich core in a panel configuration, with three corrugated layers glued together with face-sheets under a heat irradiance of 50 kW/m2. The study helped in documenting a unique heat release trend associated with the fire performance of the 3-layered corrugated sandwich panels and in understanding the structural stability of the samples in the event of a fire. Furthermore, the total peak heat release rate was observed to be around 421 kW/m2, which is significantly low compared to many polymeric materials in the literature. The total smoke production was also perceived to be very limited compared to other structural materials, and the total heat release was also nominal. The time to ignition of 21.7 s further outlined the advantages of using the plywood component since polymeric composites, even with flame-retardant additives, tend to ignite faster. Overall, the corrugated plywood sandwich panels had significant fire-reaction properties and could have important structural applications. The possible use of structural panels made from bio-degradable material opens a new avenue for the use of similar structures in sandwich panel preparation.Keywords: corrugated sandwich panel, fire-reaction properties, plywood, renewable material
Procedia PDF Downloads 1572912 Nurse Practitioner Led Pediatric Primary Care Clinic in a Tertiary Care Setting: Improving Access and Health Outcomes
Authors: Minna K. Miller, Chantel. E. Canessa, Suzanna V. McRae, Susan Shumay, Alissa Collingridge
Abstract:
Primary care provides the first point of contact and access to health care services. For the pediatric population, the goal is to help healthy children stay healthy and to help those that are sick get better. Primary care facilitates regular well baby/child visits; health promotion and disease prevention; investigation, diagnosis and management of acute and chronic illnesses; health education; both consultation and collaboration with, and referral to other health care professionals. There is a protective association between regular well-child visit care and preventable hospitalization. Further, low adherence to well-child care and poor continuity of care are independently associated with increased risk of hospitalization. With a declining number of family physicians caring for children, and only a portion of pediatricians providing primary care services, it is becoming increasingly difficult for children and their families to access primary care. Nurse practitioners are in a unique position to improve access to primary care and improve health outcomes for children. Limited literature is available on the nurse practitioner role in primary care pediatrics. The purpose of this paper is to describe the development, implementation and evaluation of a Nurse Practitioner-led pediatric primary care clinic in a tertiary care setting. Utilizing the participatory, evidence-based, patient-focused process for advanced practice nursing (PEPPA framework), this paper highlights the results of the initial needs assessment/gap analysis, the new service delivery model, populations served, and outcome measures.Keywords: access, health outcomes, nurse practitioner, pediatric primary care, PEPPA framework
Procedia PDF Downloads 4982911 A Study on the Problems of Sports Commitment and Athlete Satisfaction of Oromia League Football Clubs in Case of West, East and Horro Guduru Wollega Zones, Ethiopia
Authors: Biruk Hundito Lodebo
Abstract:
The main purpose of this study was to investigate the problems of sports commitment and athlete satisfaction of Oromia league football clubs in the West, East and Horro Guduru wollega zones. The descriptive survey method was designed and approached as a quantitative method. The data was collected by questionnaires. The research data was collected from sports commitment and athlete satisfaction variables. The target population of this study was (3x30=90) and the researcher selected by using purposive sampling techniques. The data were analysed by SPSS Software (Version 20). Such as mean standard deviation, one-way ANOVA and correlational analysis. The level of significance is 0.05 alpha level. The researchers' hypothesis of this study was: (1) There is no significant difference between sports commitments and player satisfaction indices in all selected Oromia league football wollega zones. (2)There is no significant difference between sports commitments and player satisfaction indices in all selected Oromia league football wollega zones.(3)There is no correlation between the variables of sports commitments and player satisfaction indices in all selected Oromia league football wollega zones. Finally, the study findings indicated that: (a) There is no significant difference between sports commitment and athlete satisfaction of Oromia league football clubs. (b) There is no significant difference between player age and sports commitment in Oromia league football clubs in the West, East and Horro Guduru wollega zones. (c) There is no significant difference between player age and athlete satisfaction in Oromia league football clubs in the West, East and Horro Guduru wollege zones. Based on the research findings the following recommendations were forwarded: The club management and players should be made a positive linkage and improvement between sports commitments and player satisfaction, All clubs management staff and coaching staff should promote Sports commitment and player satisfaction. Workshops and short-term training can be held for all of sports management staff and players.Keywords: sports commetmnet, Athet satisfaction, football, Oromia league
Procedia PDF Downloads 1062910 Strategic Management Education: A Driver of Architectural Career Development in a Changing Environment
Authors: Rigved Chandrashekhar Nimkhedkar, Rajat Agrawal, Vinay Sharma
Abstract:
Architects need help with a demand for an expanded skill set to effectively navigate a landscape of evolving opportunities and challenges in the dynamic realm of the architectural profession. This literature and survey-based study investigates the reasons behind architects’ choices of careers, as well as the effects of the evolving architectural scenario. The traditional role of architects in construction projects evolves as they explore diverse career motivations, face financial constraints due to an oversupply of professionals, and experience specialisation and upskilling trends. Architects inherently derive numerous value chains as more and more disciplines have been introduced into the design-construction-operation supply chain. This insight emphasizes the importance of integrating management and entrepreneurial education into architectural education rather than keeping them separate entities. The study reveals the complex nature of the entrepreneurially challenging architectural profession, including cash flow management, market competition, environmental sustainability, and innovation opportunities. Loyal to their professional identity, architects express dissatisfaction while envisioning a future in which they play a more significant role in shaping reputable brands and contributing to education. The study emphasizes the importance of dovetailing management and entrepreneurial education in architecture education in preparing graduates for the industry’s changing nature, emphasising the need for real-world skills. This research contributes insights into the architectural profession’s transformative trajectory, emphasising adaptability, upskilling, and educational enhancements as critical success factors.Keywords: architects, career path, education, management, specialisation
Procedia PDF Downloads 672909 A Survey Proposal towards Holistic Management of Schizophrenia
Authors: Pronab Ganguly, Ahmed A. Moustafa
Abstract:
Holistic management of schizophrenia involves mainstream pharmacological intervention, complimentary medicine intervention, therapeutic intervention and other psychosocial factors such as accommodation, education, job training, employment, relationship, friendship, exercise, overall well-being, smoking, substance abuse, suicide prevention, stigmatisation, recreation, entertainment, violent behaviour, arrangement of public trusteeship and guardianship, day-day-living skill, integration with community, and management of overweight due to medications and other health complications related to medications amongst others. Our review shows that there is no integrated survey by combining all these factors. An international web-based survey was conducted to evaluate the significance of all these factors and present them in a unified manner. It is believed this investigation will contribute positively towards holistic management of schizophrenia. There will be two surveys. In the pharmacological intervention survey, five popular drugs for schizophrenia will be chosen and their efficacy as well as harmful side effects will be evaluated on a scale of 0 -10. This survey will be done by psychiatrists. In the second survey, each element of therapeutic intervention and psychosocial factors will be evaluated according to their significance on a scale of 0 - 10. This survey will be done by care givers, psychologists, case managers and case workers. For the first survey, professional bodies of psychiatrists in English speaking countries will be contacted to request them to ask their members to participate in the survey. For the second survey, professional bodies of clinical psychologist and care givers in English speaking countries will be contacted to request them to ask their members to participate in the survey. Additionally, for both the surveys, relevant professionals will be contacted through personal contact networks. For both the surveys, mean, mode, median, standard deviation and net promoter score will be calculated for each factor and then presented in a statistically significant manner. Subsequently each factor will be ranked according to their statistical significance. Additionally, country specific variation will be highlighted to identify the variation pattern. The results of these surveys will identify the relative significance of each type of pharmacological intervention, each type of therapeutic intervention and each type of psychosocial factor. The determination of this relative importance will definitely contribute to the improvement in quality of life for individuals with schizophrenia.Keywords: schizophrenia, holistic management, antipsychotics, quality of life
Procedia PDF Downloads 1532908 Effect of Different Methods to Control the Parasitic Weed Phelipanche ramosa (L. Pomel) in Tomato Crop
Authors: Disciglio G., Lops F., Carlucci A., Gatta G., Tarantino A., Frabboni L, Tarantino E.
Abstract:
The Phelipanche ramosa is considered the most damaging obligate flowering parasitic weed on a wide species of cultivated plants. The semiarid regions of the world are considered the main center of this parasitic weed, where heavy infestation are due to the ability to produce high numbers of seeds (up to 200,000), that remain viable for extended period (more than 19 years). In this paper 13 treatments of parasitic weed control, as physical, chemical, biological and agronomic methods, including the use of the resistant plants, have been carried out. In 2014 a trial was performed on processing tomato (cv Docet), grown in pots filled with soil taken from a plot heavily infested by Phelipanche ramosa, at the Department of Agriculture, Food and Environment, University of Foggia (southern Italy). Tomato seedlings were transplanted on August 8, 2014 on a clay soil (USDA) 100 kg ha-1 of N; 60 kg ha-1 of P2O5 and 20 kg ha-1 of S. Afterwards, top dressing was performed with 70 kg ha-1 of N. The randomized block design with 3 replicates was adopted. During the growing cycle of the tomato, at 70-75-81 and 88 days after transplantation the number of parasitic shoots emerged in each pot was detected. Also values of leaf chlorophyll Meter SPAD of tomato plants were measured. All data were subjected to analysis of variance (ANOVA) using the JMP software (SAS Institute Inc., Cary, NC, USA), and for comparison of means was used Tukey's test. The results show lower values of the color index SPAD in tomato plants parasitized compared to those healthy. In addition, each treatment studied did not provide complete control against Phelipanche ramosa. However the virulence of the attacks was mitigated by some treatments: radicon product, compost activated with Fusarium, mineral fertilizer nitrogen, sulfur, enzone and resistant tomato genotype. It is assumed that these effects can be improved by combining some of these treatments each other, especially for a gradual and continuing reduction of the “seed bank” of the parasite in the soil.Keywords: control methods, Phelipanche ramose, tomato crop
Procedia PDF Downloads 6142907 Status of Reintroduced Houbara Bustard Chlamydotis macqueeni in Saudi Arabia
Authors: Mohammad Zafar-ul Islam
Abstract:
The breeding programme of Houbara bustard was started in Saudi Arabia in 1986 to undertake the restoration of native species such as Houbara through a programme of re-introduction, involving the release of captive-bred birds in the wild. Two sites were selected for houbara re-introduction, i.e., Mahazat as-Sayd and Saja Umm Ar-Rimth protected areas in 1988 and 1998 respectively. Both the areas are fenced fairly level, sandy plain with a few rock outcrops. Captive bred houbara have been released in Mahazat since 1992 by NWRC and those birds have been successfully breeding since then. The nesting season of the houbara at Mahazat recorded from February to May and on an average 20-25 nests are located each year but no nesting recorded in Saja. Houbara are monitored using radio transmitters through aerial tracking technique and also a vehicle for terrestrial tracking. Total population of houbara in Mahazat is roughly estimated around 300-400 birds, using the following: N = n1+n2+n3+n4+n5 (n1 = released or wild-born, radio, regularly monitored/checked; n2 = radio tagged missing; n3 = wild born chicks not recorded; n4 = wild born chicks, recorded but not tagged; n5 = immigrants). However, in Saja only 4-7 individuals of houbara have been survived since 2001 because most of the birds are predated immediately after the release. The mean annual home was also calculated using Kernel and Convex polygons methods with Range VII software. The minimum density of houbara was also calculated. In order to know the houbara movement or their migration to other regions, two captive-reared male houbara that were released into the wild and one wild born female were fitted with Platform Transmitter Terminals (PTT). The home range shows that wild-born female has larger movement than two males. More areas need to be selected for reintroduction programme to establish the network of sites to provide easy access to move these birds and mingle with the wild houbara. Some potential sites have been proposed which require more surveys to check the habitat suitability.Keywords: re-introduction, survival rate, home range, Saudi Arabia
Procedia PDF Downloads 4182906 Adobe Attenuation Coefficient Determination and Its Comparison with Other Shielding Materials for Energies Found in Common X-Rays Procedures
Authors: Camarena Rodriguez C. S., Portocarrero Bonifaz A., Palma Esparza R., Romero Carlos N. A.
Abstract:
Adobe is a construction material that fulfills the same function as a conventional brick. Widely used since ancient times, it is present in an appreciable percentage of buildings in Latin America. Adobe is a mixture of clay and sand. The interest in the study of the properties of this material arises due to its presence in the infrastructure of hospital´s radiological services, located in places with low economic resources, for the attenuation of radiation. Some materials such as lead and concrete are the most used for shielding and are widely studied in the literature. The present study will determine the mass attenuation coefficient of Adobe. The minimum required thicknesses for the primary and secondary barriers will be estimated for the shielding of radiological facilities where conventional and dental X-rays are performed. For the experimental procedure, an X-ray source emitted direct radiation towards different thicknesses of an Adobe barrier, and a detector was placed on the other side. For this purpose, an UNFORS Xi solid state detector was used, which collected information on the difference of radiation intensity. The initial parameters of the exposure started at 45 kV; and then the tube tension was varied in increments of 5 kV, reaching a maximum of 125 kV. The X-Ray tube was positioned at a distance of 0.5 m from the surface of the Adobe bricks, and the collimation of the radiation beam was set for an area of 0.15 m x 0.15 m. Finally, mathematical methods were applied to determine the mass attenuation coefficient for different energy ranges. In conclusion, the mass attenuation coefficient for Adobe was determined and the approximate thicknesses of the most common Adobe barriers in the hospital buildings were calculated for their later application in the radiological protection.Keywords: Adobe, attenuation coefficient, radiological protection, shielding, x-rays
Procedia PDF Downloads 1592905 Grounding Chinese Language Vocabulary Teaching and Assessment in the Working Memory Research
Authors: Chan Kwong Tung
Abstract:
Since Baddeley and Hitch’s seminal research in 1974 on working memory (WM), this topic has been of great interest to language educators. Although there are some variations in the definitions of WM, recent findings in WM have contributed vastly to our understanding of language learning, especially its effects on second language acquisition (SLA). For example, the phonological component of WM (PWM) and the executive component of WM (EWM) have been found to be positively correlated with language learning. This paper discusses two general, yet highly relevant WM findings that could directly affect the effectiveness of Chinese Language (CL) vocabulary teaching and learning, as well as the quality of its assessment. First, PWM is found to be critical for the long-term learning of phonological forms of new words. Second, EWM is heavily involved in interpreting the semantic characteristics of new words, which consequently affects the quality of learners’ reading comprehension. These two ideas are hardly discussed in the Chinese literature, both conceptual and empirical. While past vocabulary acquisition studies have mainly focused on the cognitive-processing approach, active processing, ‘elaborate processing’ (or lexical elaboration) and other effective learning tasks and strategies, it is high time to balance the spotlight to the WM (particularly PWM and EWM) to ensure an optimum control on the teaching and learning effectiveness of such approaches, as well as the validity of this language assessment. Given the unique phonological, orthographical and morphological properties of the CL, this discussion will shed some light on the vocabulary acquisition of this Sino-Tibetan language family member. Together, these two WM concepts could have crucial implications for the design, development, and planning of vocabularies and ultimately reading comprehension teaching and assessment in language education. Hopefully, this will raise an awareness and trigger a dialogue about the meaning of these findings for future language teaching, learning, and assessment.Keywords: Chinese Language, working memory, vocabulary assessment, vocabulary teaching
Procedia PDF Downloads 3472904 Biophysical Characterization of Archaeal Cyclophilin Like Chaperone Protein
Authors: Vineeta Kaushik, Manisha Goel
Abstract:
Chaperones are proteins that help other proteins fold correctly, and are found in all domains of life i.e., prokaryotes, eukaryotes and archaea. Various comparative genomic studies have suggested that the archaeal protein folding machinery appears to be highly similar to that found in eukaryotes. In case of protein folding; slow rotation of peptide prolyl-imide bond is often the rate limiting step. Formation of the prolyl-imide bond during the folding of a protein requires the assistance of other proteins, termed as peptide prolyl cis-trans isomerases (PPIases). Cyclophilins constitute the class of peptide prolyl isomerases with a wide range of biological function like protein folding, signaling and chaperoning. Most of the cyclophilins exhibit PPIase enzymatic activity and play active role in substrate protein folding which classifies them as a category of molecular chaperones. Till date, there is not very much data available in the literature on archaeal cyclophilins. We aim to compare the structural and biochemical features of the cyclophilin protein from within the three domains to elucidate the features affecting their stability and enzyme activity. In the present study, we carry out in-silico analysis of the cyclophilin proteins to predict their conserved residues, sites under positive selection and compare these proteins to their bacterial and eukaryotic counterparts to predict functional divergence. We also aim to clone and express these proteins in heterologous system and study their biophysical characteristics in detail using techniques like CD and fluorescence spectroscopy. Overall we aim to understand the features contributing to the folding, stability and dynamics of the archaeal cyclophilin proteins.Keywords: biophysical characterization, x-ray crystallography, chaperone-like activity, cyclophilin, PPIase activity
Procedia PDF Downloads 2142903 Thin-Film Nanocomposite Membrane with Single-Walled Carbon Nanotubes Axial Positioning in Support Layer for Desalination of Water
Authors: Ahmed A. Alghamdi
Abstract:
Single-walled carbon nanotubes (SWCNTs) are an outstanding material for applications in thermoelectric power generation, nanoelectronics, electrochemical energy storage, photovoltaics, and light emission. They are ultra-lightweight and possess electrical as well as thermal conductivity, flexibility, and mechanical strength. SWCNT is applicable in water treatment, brine desalination, removal of heavy metal ions associated with pollutants, and oil-water separation. Carbon nanotube (CNT) is believed to tackle the trade-off issue between permeability, selectivity, and fouling issues in membrane filtration applications. Studying these CNT structures, as well as their interconnection in nanotechnology, assists in finding the precise position to be placed for water desalination. Reverse osmosis (RO) has been used globally for desalination, resulting in purified water. Thin film composite (TFC) membranes were utilized in the RO process for desalination. The sheet thickness increases the salt rejection and decreases the water flux when CNT is utilized as a support layer to this membrane. Thus, through a temperature-induced phase separation technique (TIPS), axially aligned SWCNT (AASWCNT) is fabricated, and its use enhances the salt rejection and water flux at short reaction times with a modified procedure. An evaluation was conducted and analogized with prior works in the literature, which exhibited that the prepared TFC membrane showed a better outcome.Keywords: single-walled carbon nanotubes, thin film composite, axially aligned swcnt, temperature induced phase separation technique, reverse osmosis
Procedia PDF Downloads 532902 An Evaluation of the Impact of International Accounting Standards on Financial Reporting Quality: Evidence from Emerging Economies
Authors: Kwadwo Yeboah
Abstract:
Background and Aims: The adoption of International Accounting Standards (IAS) is considered to be one of the most significant developments in the accounting profession. The adoption of IAS aims to improve financial reporting quality by ensuring that financial information is transparent and comparable across borders. However, there is a lack of research on the impact of IAS on financial reporting quality in emerging economies. This study aims to fill this gap by evaluating the impact of IAS on financial reporting quality in emerging economies. Methods: This study uses a sample of firms from emerging economies that have adopted IAS. The sample includes firms from different sectors and industries. The financial reporting quality of these firms is measured using financial ratios, such as earnings quality, financial leverage, and liquidity. The data is analyzed using a regression model that controls for firm-specific factors, such as size and profitability. Results: The results show that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. Specifically, firms that adopt IAS exhibit higher earnings quality and lower financial leverage compared to firms that do not adopt IAS. Additionally, the adoption of IAS has a positive impact on liquidity, suggesting that firms that adopt IAS have better access to financing. Conclusions: The findings of this study suggest that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. The results indicate that IAS adoption can improve transparency and comparability of financial information, which can enhance the ability of investors to make informed investment decisions. The study contributes to the literature by providing evidence of the impact of IAS adoption in emerging economies. The findings of this study have implications for policymakers and regulators in emerging economies, as they can use this evidence to support the adoption of IAS and improve financial reporting quality in their respective countries.Keywords: accounting, international, standards, finance
Procedia PDF Downloads 862901 Investigating the Use of English Arabic Codeswitching in EFL classroom Oral Discourse Case study: Middle school pupils of Ain Fekroun, Wilaya of Oum El Bouaghi Algeria
Authors: Fadila Hadjeris
Abstract:
The study aims at investigating the functions of English-Arabic code switching in English as a foreign language classroom oral discourse and the extent to which they can contribute to the flow of classroom interaction. It also seeks to understand the views, beliefs, and perceptions of teachers and learners towards this practice. We hypothesized that code switching is a communicative strategy which facilitates classroom interaction. Due to this fact, both teachers and learners support its use. The study draws on a key body of literature in bilingualism, second language acquisition, and classroom discourse in an attempt to provide a framework for considering the research questions. It employs a combination of qualitative and quantitative research methods which include classroom observations and questionnaires. The analysis of the recordings shows that teachers’ code switching to Arabic is not only used for academic and classroom management reasons. Rather, the data display instances in which code switching is used for social reasons. The analysis of the questionnaires indicates that teachers and pupils have different attitudes towards this phenomenon. Teachers reported their deliberate switching during EFL teaching, yet the majority was against this practice. According to them, the use of the mother has detrimental effects on the acquisition and the practice of the target language. In contrast, pupils showed their preference to their teachers’ code switching because it enhances and facilitates their understanding. These findings support the fact that the shift to pupils’ mother tongue is a strategy which aids and facilitates the teaching and the learning of the target language. This, in turn, necessitates recommendations which are suggested to teachers and course designers.Keywords: bilingualism, codeswitching, classroom interaction, classroom discourse, EFL learning/ teaching, SLA
Procedia PDF Downloads 4832900 Analysing the Perception of Climate Hazards on Biodiversity Conservation in Mining Landscapes within Southwestern Ghana
Authors: Salamatu Shaibu, Jan Hernning Sommer
Abstract:
Integrating biodiversity conservation practices in mining landscapes ensures the continual provision of various ecosystem services to the dependent communities whilst serving as ecological insurance for corporate mining when purchasing reclamation security bonds. Climate hazards such as long dry seasons, erratic rainfall patterns, and extreme weather events contribute to biodiversity loss in addition to the impact due to mining. Both corporate mining and mine-fringe communities perceive the effect of climate on biodiversity from the context of the benefits they accrue, which motivate their conservation practices. In this study, pragmatic approaches including semi-structured interviews, field visual observation, and review were used to collect data on corporate mining employees and households of fringing communities in the southwestern mining hub. The perceived changes in the local climatic conditions and the consequences on environmental management practices that promote biodiversity conservation were examined. Using a thematic content analysis tool, the result shows that best practices such as concurrent land rehabilitation, reclamation ponds, artificial wetlands, land clearance, and topsoil management are directly affected by prolonging long dry seasons and erratic rainfall patterns. Excessive dust and noise generation directly affect both floral and faunal diversity coupled with excessive fire outbreaks in rehabilitated lands and nearby forest reserves. Proposed adaptive measures include engaging national conservation authorities to promote reforestation projects around forest reserves. National government to desist from using permit for mining concessions in forest reserves, engaging local communities through educational campaigns to control forest encroachment and burning, promoting community-based resource management to promote community ownership, and provision of stricter environmental legislation to compel corporate, artisanal, and small scale mining companies to promote biodiversity conservation.Keywords: biodiversity conservation, climate hazards, corporate mining, mining landscapes
Procedia PDF Downloads 2212899 Expounding the Evolution of the Proto-Femme Fatale and Its Correlation with the New Woman: A Close Study of David Mamet's Oleanna
Authors: Silvia Elias
Abstract:
The 'Femme Fatale' figure has become synonymous with a mysterious and seductive woman whose charms captivate her lovers into bonds of irresistible desire, often leading them to compromise or downfall. Originally, a Femme Fatale typically uses her beauty to lead men to their destruction but in modern literature, she represents a direct attack on traditional womanhood and the nuclear family as she refuses to abide by the pillars of mainstream society creating an image of a strong independent woman who defies the control of men and rejects the institution of the family. This research aims at discussing the differences and similarities between the femme fatale and the New Woman and how they are perceived by the audience. There is often confusion between the characteristics that define a New Woman and a Femme Fatale since both women desire independence, challenge typical gender role casting, push against the limits of the patriarchal society and take control of their sexuality. The study of the femme fatale remains appealing in modern times because the fear of gender equality gives life to modern femme fatale versions and post-modern literary works introduce their readers to new versions of the deadly seductress. One that does not fully depend on her looks to destroy men. The idea behind writing this paper was born from reading David Mamet's two-character play Oleanna (1992) and tracing the main female protagonist/antagonist's transformation from a helpless inarticulate girl into a powerful controlling negotiator who knows how to lead a bargain and maintain the upper hand.Keywords: Circe, David, Eve, evolution, feminist, femme fatale, gender, Mamet, new, Odysseus, Oleanna, power, Salome, schema, seduction, temptress, woman
Procedia PDF Downloads 4562898 Factors Affecting Access to Education: The Experiences of Parents of Children Who Are Deaf or Hard of Hearing
Authors: Hanh Thi My Nguyen
Abstract:
The purpose of this research is to examine the experiences of parents of children who are deaf or hard of hearing in supporting their children to access education in Vietnam. Parents play a crucial role in supporting their children to gain full access to education. It was widely reported that parents of those children confronted a range of problems to support their children to access education. To author’s best knowledge, there has been a lack of research exploring the experiences of those parents in literature. This research examines factors affecting those parents in supporting their children to access education. To conduct the study, qualitative approach using a phenomenological research design was chosen to explore the central phenomena. Ten parents of children who were diagnosed as deaf or hard of hearing and aged 6-9 years were recruited through the support of the Association of Parents of Children with Hearing Impairment. Participants were interviewed via telephone with a mix of open and closed questions; interviews were audio recorded, transcribed and thematically analysed. The research results show that there are nine main factors that affected the parents in this study in making decisions relating to education for their children including: lack of information resources, perspectives of those parents on communication approaches, the families’ financial capacity, the psychological impact on the participants after their children’ diagnosis, the attitude of family members, attitude of school administrators, lack of local schools and qualified teachers, and current education system for the deaf in Vietnam. Apart from those factors, the lack of knowledge of the participants’ partners about deaf education and the partners’ employment are barriers to educational access and successful communication with their child.Keywords: access to education, deaf, hard of hearing, parents experience
Procedia PDF Downloads 1372897 Relation Between Marital Adjustment and Parenting: The Moderating Effect of Children´s Temperament
Authors: Ester Ato, Maria Angeles Fernández-Vilar, Maria Dolores Galián
Abstract:
The aim of this work was to analyze the relation between children´s effortful control, marital adjustment and parenting practices in a sample of 345 Spanish children aged between 6 and 8 years. Traditionally, the literature confirms that a higher level of marital conflict has been associated with less effective and less positive parenting, but there are few studies that include the effect that children´s effortful control exert to this relation. To measure marital adjustment, parenting practices and children’s temperament, parents were given the Marital Adjustment Test (MAT), the Spanish version of the PCRI (Parent-Child Relationship Inventory), and the TMCQ (Temperament in Middle Childhood Questionnaire). The results confirmed that higher marital satisfaction predicted more positive parenting practices, whereas lower marital adjustment scores predicted less parenting support and control. Using a statistical modeling approach, we tested a moderation model that revealed the moderating role of effortful control in the relation between marital adjustment and parenting. Concretely, higher marital satisfaction predicts higher parenting communication and involvement, but only in children with low levels of effortful control. Therefore, a difficult temperament interferes in a less negative way in the family system when parents are satisfied and united. And a better self-regulated child predicts more effective parenting practice regardless of the parents´ marital satisfaction. The clinical implications of the present findings should be considered. Specifically, difficult children must be detected and evaluated in community settings, such as school or community programs, in order to take into account the marital adjustment and parenting practices of their parents, and to be able to design adequate family interventions and prevent future pathologizing patterns.Keywords: effortful control, marital adjustment, parenting, moderation
Procedia PDF Downloads 4072896 Examining the Predicting Effect of Mindfulness on Psychological Well-Being among Undergraduate Students
Authors: Piyanee Klainin-Yobas, Debbie Ramirez, Zenaida Fernandez, Jenneth Sarmiento, Wareerat Thanoi, Jeanette Ignacio, Ying Lau
Abstract:
In many countries, university students experience various stressors that may negatively affect their psychological well-being (PWB). Hence, they are at risk for physical and mental problems. This research aimed to examine the predicting effects of mindfulness, self-efficacy, and social support on psychological well-being among undergraduate students. A non-experimental research was conducted at a university in the Philippines. All students enrolled in undergraduate programs were eligible for this study unless they had chronic medical or mental health problems. Power analysis was used to calculate an adequate sample size and a convenience sampling of 630 was recruited. Data were collected through online self-reported questionnaires from year 2013 to 2015. All self-reported scales used in this study had sound psychometric properties. Descriptive statistics, correlational analyses, and structural equation modeling were performed to analyze the research data. Results showed that the participants were mostly Filipino, female, Christian, and in Schools of Nursing. Mindfulness, self-efficacy, support from family, support from friends, and support from significant others were significant predictors of psychological well-being. Mindfulness was the strongest predictor of positive psychological well-being whereas self-efficacy was the strongest predictor of negative psychological well-being. In conclusion, findings from this study add knowledge to the existing literature regarding the predictors of psychological well-being. Psychosocial interventions, with the focus on strengthening mindfulness and self-efficacy, could be delivered to undergraduate students to help them enhance psychological well-being. More studies can be undertaken to test the interventions and multi-centered research can be conducted to enhance generalizability of research findings.Keywords: mindfulness, self-efficacy, social support, psychological wellbeing
Procedia PDF Downloads 4312895 Real Energy Performance Study of Large-Scale Solar Water Heater by Using Remote Monitoring
Authors: F. Sahnoune, M. Belhamel, M. Zelmat
Abstract:
Solar thermal systems available today provide reliability, efficiency and significant environmental benefits. In housing, they can satisfy the hot water demand and reduce energy bills by 60 % or more. Additionally, collective systems or large scale solar thermal systems are increasingly used in different conditions for hot water applications and space heating in hotels and multi-family homes, hospitals, nursing homes and sport halls as well as in commercial and industrial building. However, in situ real performance data for collective solar water heating systems has not been extensively outlined. This paper focuses on the study of real energy performances of a collective solar water heating system using the remote monitoring technique in Algerian climatic conditions. This is to ensure proper operation of the system at any time, determine the system performance and to check to what extent solar performance guarantee can be achieved. The measurements are performed on an active indirect heating system of 12 m2 flat plate collector’s surface installed in Algiers and equipped with a various sensors. The sensors transmit measurements to a local station which controls the pumps, valves, electrical auxiliaries, etc. The simulation of the installation was developed using the software SOLO 2000. The system provides a yearly solar yield of 6277.5 KWh for an estimated annual need of 7896 kWh; the yearly average solar cover rate amounted to 79.5%. The productivity is in the order of 523.13 kWh / m²/year. Simulation results are compared to measured results and to guaranteed solar performances. The remote monitoring shows that 90% of the expected solar results can be easy guaranteed on a long period. Furthermore, the installed remote monitoring unit was able to detect some dysfunctions. It follows that remote monitoring is an important tool in energy management of some building equipment.Keywords: large-scale solar water heater, real energy performance, remote monitoring, solar performance guarantee, tool to promote solar water heater
Procedia PDF Downloads 2442894 Determinants of Standard Audit File for Tax Purposes Accounting Legal Obligation Compliance Costs: Empirical Study for Portuguese SMEs of Leiria District
Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá
Abstract:
In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.Keywords: compliance costs, SAF-T accounting, SME, Portugal
Procedia PDF Downloads 79