Search results for: lightning standards and safety
4150 Ifrs Adoption, Enforcement, and the Value Relevant of Accounting Amounts: The Particular Case of South Africa
Authors: Edward Chamisa, Colin C. Smith, Hamutyinei H. Pamburai, Abdul C. Abdulla
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South Africa (SA) adopted International Financial Reporting Standards (IFRS) for listed firms effective 1 January 2005. However, it was not until 2011 that substantial financial reporting enforcement changes were introduced, which were meant to ensure compliance with IFRS. This innovative setting allows us to examine the value relevance of accounting amounts during the (1) pre-IFRS adoption period (2002-2004); (2) post-IFRS adoption, but pre-enforcement changes period (2006-2010); and (3) post-enforcement changes period (2011-2012). The results show that accounting amounts were most value relevant in the post-enforcement changes period (R2, 75.5%) compared to both the pre-IFRS adoption period (adjusted R2 is 24.3%) and the period after IFRS adoption but before enforcement changes (adjusted R2 is 37.5%). Also, during the 2008 financial crisis, the equity book value per share was significantly value relevant (at 1%) but not earnings per share, whereas before the crisis, the opposite was true. We make two important contributions to the literature. First, we identify SA as an innovative setting that allows researchers to examine separately the effects of IFRS adoption and enforcement changes on capital markets and accounting quality. This is a departure from prior studies that are dominated by the European Union setting, where IFRS adoption occurred contemporaneously with enforcement and other regulatory changes. Second, we provide preliminary findings which suggest that while the adoption of IFRS seems to have improved the financial reporting quality of accounting amounts of SA listed firms, its impact appears to be limited unless combined with effective enforcement.Keywords: international financial reporting standards (ifrs), ifrs adoption, financial reporting enforcement, value relevance, price model, equity book value, earnings per share
Procedia PDF Downloads 734149 Combustion Characteristics of Ionized Fuels for Battery System Safety
Authors: Hyeuk Ju Ko, Eui Ju Lee
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Many electronic devices are powered by various rechargeable batteries such as lithium-ion today, but occasionally the batteries undergo thermal runaway and cause fire, explosion, and other hazards. If a battery fire should occur in an electronic device of vehicle and aircraft cabin, it is important to quickly extinguish the fire and cool the batteries to minimize safety risks. Attempts to minimize these risks have been carried out by many researchers but the number of study on the successful extinguishment is limited. Because most rechargeable batteries are operated on the ion state with electron during charge and discharge of electricity, and the reaction of this electrolyte has a big difference with normal combustion. Here, we focused on the effect of ions on reaction stability and pollutant emissions during combustion process. The other importance for understanding ionized fuel combustion could be found in high efficient and environment-friendly combustion technologies, which are used to be operated an extreme condition and hence results in unintended flame instability such as extinction and oscillation. The use of electromagnetic energy and non-equilibrium plasma is one of the way to solve the problems, but the application has been still limited because of lack of excited ion effects in the combustion process. Therefore, the understanding of ion role during combustion might be promised to the energy safety society including the battery safety. In this study, the effects of an ionized fuel on the flame stability and pollutant emissions were experimentally investigated in the hydrocarbon jet diffusion flames. The burner used in this experiment consisted of 7.5 mm diameter tube for fuel and the gaseous fuels were ionized with the ionizer (SUNJE, SPN-11). Methane (99.9% purity) and propane (commercial grade) were used as a fuel and open ambient air was used as an oxidizer. As the performance of ionizer used in the experiment was evaluated at first, ion densities of both propane and methane increased linearly with volume flow rate but the ion density of propane is slightly higher than that of methane. The results show that the overall flame stability and shape such as flame length has no significant difference even in the higher ion concentration. However, the fuel ionization affects to the pollutant emissions such as NOx and soot. NOx and CO emissions measured in post flame region decreased with increasing fuel ionization, especially at high fuel velocity, i.e. high ion density. TGA analysis and morphology of soot by TEM indicates that the fuel ionization makes soot to be matured.Keywords: battery fires, ionization, jet flames, stability, NOx and soot
Procedia PDF Downloads 1864148 Distributed Multi-Agent Based Approach on Intelligent Transportation Network
Authors: Xiao Yihong, Yu Kexin, Burra Venkata Durga Kumar
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With the accelerating process of urbanization, the problem of urban road congestion is becoming more and more serious. Intelligent transportation system combining distributed and artificial intelligence has become a research hotspot. As the core development direction of the intelligent transportation system, Cooperative Intelligent Transportation System (C-ITS) integrates advanced information technology and communication methods and realizes the integration of humans, vehicle, roadside infrastructure, and other elements through the multi-agent distributed system. By analyzing the system architecture and technical characteristics of C-ITS, the report proposes a distributed multi-agent C-ITS. The system consists of Roadside Sub-system, Vehicle Sub-system, and Personal Sub-system. At the same time, we explore the scalability of the C-ITS and put forward incorporating local rewards in the centralized training decentralized execution paradigm, hoping to add a scalable value decomposition method. In addition, we also suggest introducing blockchain to improve the safety of the traffic information transmission process. The system is expected to improve vehicle capacity and traffic safety.Keywords: distributed system, artificial intelligence, multi-agent, cooperative intelligent transportation system
Procedia PDF Downloads 2164147 Canada's "Flattened Curve": A Geospatial Temporal Analysis of Canada's Amelioration of the Sars-COV-2 Pandemic Through Coordinated Government Intervention
Authors: John Ahluwalia
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As an affluent first-world nation, Canada took swift and comprehensive action during the outbreak of the SARS-CoV-2 (COVID-19) pandemic compared to other countries in the same socio-economic cohort. The United States has stumbled to overcome obstacles most developed nations have faced, which has led to significantly more per capita cases and deaths. The initial outbreaks of COVID-19 occurred in the US and Canada within days of each other and posed similar potentially catastrophic threats to public health, the economy, and governmental stability. On a macro level, events that take place in the US have a direct impact on Canada. For example, both countries tend to enter and exit economic recessions at approximately the same time, they are each other’s largest trading partners, and their currencies are inexorably linked. Why is it that Canada has not shared the same fate as the US (and many other nations) that have realized much worse outcomes relative to the COVID-19 pandemic? Variables intrinsic to Canada’s national infrastructure have been instrumental in the country’s efforts to flatten the curve of COVID-19 cases and deaths. Canada’s coordinated multi-level governmental effort has allowed it to create and enforce policies related to COVID-19 at both the national and provincial levels. Canada’s policy of universal healthcare is another variable. Health care and public health measures are enforced on a provincial level, and it is within each province’s jurisdiction to dictate standards for public safety based on scientific evidence. Rather than introducing confusion and the possibility of competition for resources such as PPE and vaccines, Canada’s multi-level chain of government authority has provided consistent policies supporting national public health and local delivery of medical care. This paper will demonstrate that the coordinated efforts on provincial and federal levels have been the linchpin in Canada’s relative success in containing the deadly spread of the COVID-19 virus.Keywords: COVID-19, Canada, GIS, temporal analysis, ESRI
Procedia PDF Downloads 1534146 Design of an Automatic Saw Cutting Machine for Wood and Aluminum
Authors: Jawad Ul Haq, Evan Mazur, Ahmed Qureshi, Mohamed Al-Hussein
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The uses of wood in furniture, building, bridges and aluminum in transportation and construction, make aluminum and forest economy a prominent matter in North America. Machines available to date to cut the aforementioned materials are mostly industry oriented with complex structure and operations which require special training and skill. Furthermore, requirements such as pneumatics, 3-phase supply are associated with cost, maintenance, and safety hazards. Power saws are very useful tools used to cut and shape materials; however, they can cause serious hand injuries. Operator’s hands in table saw are vulnerable as they are used to guide pieces into the saw. Apart from hands, saw operator is also prone to material being kicked back out of the saw or sustain eye or respiratory injuries due to rapidly flying sawdust and other debris. In this paper, design of an automatic saw cutting machine has been proposed to ensure safety, portability, usage at domestic level and capability to cut both aluminum and wood. This paper demonstrates detailed Mechanical design in SOLIDWORKS and Control Systems using Programmable Logic Controller (PLC), based on the aforementioned design objectives.Keywords: programmable logic controller, saw cutting, control, automation
Procedia PDF Downloads 2764145 Preparedness for Nurses to Adopt the Implementation of Inpatient Medication Order Entry (IPMOE) System at United Christian Hospital (UCH) in Hong Kong
Authors: Yiu K. C. Jacky, Tang S. K. Eric, W. Y. Tsang, C. Y. Li, C. K. Leung
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Objectives : (1) To enhance the competence of nurses on using IPMOE for drug administration; (2) To ensure the transition on implementation of IPMOE in safer and smooth way hospital-wide. Methodology: (1) Well-structured Governance: To make provision for IPMOE implementation, multidisciplinary governance structure at Corporate and Local levels are well established. (2) Staff Engagement: A series of staff engagement events were conducted including Staff Forum, IPMOE Hospital Visit, Kick-off Ceremony and establishment of IPMOE Webpage for familiarizing the forthcoming implementation with frontline staff. (3) Well-organized training program: from Workshop to Workplace Two different IPMOE training programs were tailor-made which aimed at introducing the core features of administration module. Fifty-five identical training classes and six train-the-trainer workshops were organized at 2-3Q 2015. Lending Scheme on IPMOE hardware for hands-on practicing was launched and further extended the training from workshop to workplace. (4) Standard Guidelines and Workflow: the related workflow and guidelines are developed which facilitates users to acquire the competence towards IPMOE and fully familiarize with the standardized contingency plan. (5) Facilities and Equipment: The installations of IPMOE hardware were promptly arranged for rollout. Besides, IPMOE training venue was well-established for staff training. (6) Risk Management Strategy: UCH Medication Safety Forum is organized in December 2015 for sharing “Tricks & Tips” on IPMOE which further disseminate at webpage for arousal of medication safety. Hospital-wide annual audit on drug administration was planned to figure out the compliance and deliberate the rooms for improvement. Results: Through the comprehensive training plan, over 1,000 UCH nurses attended the training program with positive feedback. They agreed that their competence on using IPMOE was enhanced. By the end of November 2015, 28 wards (over 1,000 Inpatient-bed) involving departments of M&G, SUR, O&T and O&G have been successfully rolled out IPMOE in 5-month. A smooth and safe transition of implementation of IPMOE was achieved. Eventually, we all get prepared for embedding IPMOE into daily nursing and work altogether for medication safety at UCH.Keywords: drug administration, inpatient medication order entry system, medication safety, nursing informatics
Procedia PDF Downloads 3494144 Time-Series Analysis of Port State Control Inspections for Tankers
Authors: Chien-Chung Yuan, Cunqiang Cai, Wu-Hsun Chung, Shu-Te Sung
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A tanker is a critical vessel used to transport or store liquids or gases in bulk in maritime shipping. However, it is more dangerous than other types of vessels. Port State Control (PSC) inspection is an important measure to ensure maritime safety when such vessels traveling between ports. However, the current inspection system lacks a useful tool to observe the inspections for tankers and to identify non-random instances in PSC inspections. This study collects the inspection records in Taiwan’s ports from 2015 to 2018 and utilizes run charts to map the PSC inspections for tankers in terms of deficiencies. Based on these time-series charts, several patterns of deficiencies are identified. The results demonstrate that run charts are a useful tool to observe how the PSC inspections for tankers are performed. Also, the charts can help port administrations to identify abnormal phenomena for further investigation. Furthermore, with valuable information from the analysis, port administrations can take proactive improvement measures to ensure the safety of tanker shipping.Keywords: port state control, tanker, run chart, deficiency
Procedia PDF Downloads 1654143 Weibull Cumulative Distribution Function Analysis with Life Expectancy Endurance Test Result of Power Window Switch
Authors: Miky Lee, K. Kim, D. Lim, D. Cho
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This paper presents the planning, rationale for test specification derivation, sampling requirements, test facilities, and result analysis used to conduct lifetime expectancy endurance tests on power window switches (PWS) considering thermally induced mechanical stress under diurnal cyclic temperatures during normal operation (power cycling). The detail process of analysis and test results on the selected PWS set were discussed in this paper. A statistical approach to ‘life time expectancy’ was given to the measurement standards dealing with PWS lifetime determination through endurance tests. The approach choice, within the framework of the task, was explained. The present task was dedicated to voltage drop measurement to derive lifetime expectancy while others mostly consider contact or surface resistance. The measurements to perform and the main instruments to measure were fully described accordingly. The failure data from tests were analyzed to conclude lifetime expectancy through statistical method using Weibull cumulative distribution function. The first goal of this task is to develop realistic worst case lifetime endurance test specification because existing large number of switch test standards cannot induce degradation mechanism which makes the switches less reliable. 2nd goal is to assess quantitative reliability status of PWS currently manufactured based on test specification newly developed thru this project. The last and most important goal is to satisfy customer’ requirement regarding product reliability.Keywords: power window switch, endurance test, Weibull function, reliability, degradation mechanism
Procedia PDF Downloads 2384142 Pollution Challenges in the Akaki Catchment, Upper Awash Basin, Ethiopia: Potential Health Implications for Vegetables
Authors: Minbale Aschale, Bitew K. Dessie, Endaweke Assegide, Yosef Abebe, Tena Alamirew, Claire L. Walsh, Gete Zeleke
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The upper Awash Basin faces pollution challenges due to urbanization, population growth, and expanding industries. It receives various pollutants from its catchments. The study aimed to assess the impact of wastewater irrigation on vegetables and inform stakeholders about pollution challenges and consequences. Eighty-two composite samples of matured vegetables were randomly collected from twenty-one agricultural farm sites. These samples were analyzed for potentially toxic elements, including Cd, Pb, Cr, Hg, As, Ni, Sr, B, Co, Cu, Mn, Fe, Zn, and Se. The results indicated significant variations in concentrations across different sites, with localized contributions from various contaminants. Cr, Cd, and Pb concentrations in most vegetables exceeded recommended levels. Pollution levels varied with metals and vegetable types. Different vegetables contribute differently to health risks. The relative contributions of Ethiopian kale, cabbage, red beet, lettuce, Swiss chard, Gurage cabbage, tomato, zucchini, carrot, onion, watermelon, and potato to the aggregated risk were 12.69%, 12.25%, 11.83%, 11.20%, 10.21%, 9.91%, 8.49%, 5.66%, 3.96%, 3.35%, 3.10%, and 2.72%, respectively. Comparison with permissible standards revealed inadequate environmental management by relevant regulatory bodies and industries. Despite good laws and standards at the federal and regional levels, they are ineffectively implemented or enforced to prevent environmental pollution. Mitigation measures are urgently recommended to address the potential health implications of toxic substances.Keywords: pollution, upper Awash Basin, health risk, Ethiopia
Procedia PDF Downloads 564141 Workers’ Prevention from Occupational Chemical Exposures during Container Handling
Authors: Balázs Ádám, Randi Nørgaard Fløe Pedersen, Jørgen Riis Jepsen
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Volatile chemicals that accumulate and release from freight containers constitute significant health risks. Fumigation to prevent spread of pests and off-gassing of freight are sources of hazardous chemicals. The aim of our study was to investigate the regulation and practice of container handling with focus on preventive measures applied against chemical exposures in Denmark. A comprehensive systematic search of scientific literature and organizational domains of international and Danish regulatory bodies was performed to explore regulations related to safe work with transport containers. The practice of container work was investigated in a series of semi-structured interviews with managers and health and safety representatives of organizations that handle transport containers. Although there are several international and national regulations and local safety instructions that relate to container handling, the provided information is not specific or up-to-date enough to conduct safe practice in many aspects. The interviewees estimate high frequency of containers with chemical exposure and deem that they can potentially damage health, although recognizable health effects are rare. Knowledge is limited about the chemicals and most of them cannot be measured by available devices. Typical preventive measures are passive ventilation and personal protective equipment but their use is not consistent and may not provide adequate protection. Hazardous chemicals are frequently present in transport containers; however, managers, workers and even occupational health professionals have limited knowledge about the problem. Detailed risk assessment and specific instructions on risk management are needed to provide safe conditions for work with containers.Keywords: chemical exposure, fumigation, occupational health and safety regulation, transport container
Procedia PDF Downloads 3854140 Pre-Primary Schools’ Earthquake Safety Initiative in Greece
Authors: A. Kourou, A. Ioakeimidou, A. Gakou
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Greece due to its location in the Eastern Mediterranean region is characterized by a high degree of seismicity and occurrence of severe earthquakes. It is generally accepted that preventive planning is vital in mitigating impacts, protecting those who are the most vulnerable namely children and increasing the degree of resilience of local communities. Worldwide, States have highlighted the need to ensure the safety of early childhood environments in case of disaster. A great number of children are enrolled in daycare facilities, so building and improving the preparedness of pre-primary schools to prevent injuries and fatalities in case of an earthquake becomes an important policy issue. It is more than evident that preparedness in early preschool level will be increased through awareness and education of the people who work to pre-primary classes and provide early childhood care. The aim of the present study is to assess the level of awareness and preparedness of the Greek pre-primary schools staff concerning earthquake protection issues, as well as their risk mitigation behaviors and earthquake management in case of a strong event. In this framework, specific questionnaire was developed and filled by the abovementioned target group at 30 different municipalities of Greece (2014-2016). Also in the framework of this study it is presented the Pre-Primary Schools’ Earthquake Safety Initiative that has been undertaken by Earthquake Planning and Protection Organization (EPPO) the last years. This initiative aims to develop disaster-resilient day care centers through awareness, self-help, cooperation and education. Recognizing the necessity of integration of the disaster safety concept at pre-primary environments, EPPO published practical guidelines that focused on earthquake planning of these workspaces. Furthermore, dozens of seminars are implemented in municipality or prefecture-level every year by EPPO, in order the early childhood schools’ staff to be appropriately educated and adequately trained to face the earthquake risk. Great progress has been made towards building awareness and increasing preschool preparedness in Greece but significant gaps still remain. Anyway, it is extremely important that the implementation of effective programs and practices and the broad collaboration of all involved parties have been recognized as essential in order to develop a comprehensive disaster management system at preschool environment.Keywords: awareness, earthquake, education, emergency plans, preparedness, pre-primary schools
Procedia PDF Downloads 1994139 Assessment of the Level of Awareness and Adoption of International Public Sector Accounting Standards (IPSAS) in the Curriculum of Accounting Education in Selected Tertiary Institutions in Ondo and Ekiti States Nigeria
Authors: Olurankinse Felix, Fatukasi Bayo
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Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.Keywords: assessment, awareness, adoption, IPSAS, cash basis
Procedia PDF Downloads 4884138 Reaching New Levels: Using Systems Thinking to Analyse a Major Incident Investigation
Authors: Matthew J. I. Woolley, Gemma J. M. Read, Paul M. Salmon, Natassia Goode
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The significance of high consequence, workplace failures within construction continues to resonate with a combined average of 12 fatal incidents occurring daily throughout Australia, the United Kingdom, and the United States. Within the Australian construction domain, more than 35 serious, compensable injury incidents are reported daily. These alarming figures, in conjunction with the continued occurrence of fatal and serious, occupational injury incidents globally suggest existing approaches to incident analysis may not be achieving required injury prevention outcomes. One reason may be that, incident analysis methods used in construction have not kept pace with advances in the field of safety science and are not uncovering the full range system-wide contributory factors that are required to achieve optimal levels of construction safety performance. Another reason underpinning this global issue may also be the absence of information surrounding the construction operating and project delivery system. For example, it is not clear who shares the responsibility for construction safety in different contexts. To respond to this issue, to the author’s best knowledge, a first of its kind, control structure model of the construction industry is presented and then used to analyse a fatal construction incident. The model was developed by applying and extending the Systems Theoretic and Incident Model and Process method to hierarchically represent the actors, constraints, feedback mechanisms, and relationships that are involved in managing construction safety performance. The Causal Analysis based on Systems Theory (CAST) method was then used to identify the control and feedback failures involved in the fatal incident. The conclusions from the Coronial investigation into the event are compared with the findings stemming from the CAST analysis. The CAST analysis highlighted additional issues across the construction system that were not identified in the coroner’s recommendations, suggested there is a potential benefit in applying a systems theory approach to incident analysis in construction. The findings demonstrate the utility applying systems theory-based methods to the analysis of construction incidents. Specifically, this study shows the utility of the construction control structure and the potential benefits for project leaders, construction entities, regulators, and construction clients in controlling construction performance.Keywords: construction project management, construction performance, incident analysis, systems thinking
Procedia PDF Downloads 1344137 Optimal Construction Using Multi-Criteria Decision-Making Methods
Authors: Masood Karamoozian, Zhang Hong
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The necessity and complexity of the decision-making process and the interference of the various factors to make decisions and consider all the relevant factors in a problem are very obvious nowadays. Hence, researchers show their interest in multi-criteria decision-making methods. In this research, the Analytical Hierarchy Process (AHP), Simple Additive Weighting (SAW), and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) methods of multi-criteria decision-making have been used to solve the problem of optimal construction systems. Systems being evaluated in this problem include; Light Steel Frames (LSF), a case study of designs by Zhang Hong studio in the Southeast University of Nanjing, Insulating Concrete Form (ICF), Ordinary Construction System (OCS), and Prefabricated Concrete System (PRCS) as another case study designs in Zhang Hong studio in the Southeast University of Nanjing. Crowdsourcing was done by using a questionnaire at the sample level (200 people). Questionnaires were distributed among experts, university centers, and conferences. According to the results of the research, the use of different methods of decision-making led to relatively the same results. In this way, with the use of all three multi-criteria decision-making methods mentioned above, the Prefabricated Concrete System (PRCS) was in the first rank, and the Light Steel Frame (LSF) system ranked second. Also, the Prefabricated Concrete System (PRCS), in terms of performance standards and economics, was ranked first, and the Light Steel Frame (LSF) system was allocated the first rank in terms of environmental standards.Keywords: multi-criteria decision making, AHP, SAW, TOPSIS
Procedia PDF Downloads 1144136 Training the Competences for the 'Expert Teacher': A Framework of Skills for Teachers
Authors: Sofia Cramerotti, Angela Cattoni, Laura Biancato, Dario Ianes
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The recognition of specific standards for new professionals, within the teaching profile, is a necessary process in order to foster an innovative school vision in accordance with the change that school is experiencing. In line with the reform of the national education and training system and with the National Training Plan for teachers, our Research and Development department developed a training project based on a framework (Syllabus) of skills that each 'Expert Teacher' should master in order to fulfill what the different specific profiles request. The syllabus is a fundamental tool for a training process consistent with the teaching profiles, both to guide the to-become teachers entering in service and to provide the in-service teachers with a system of evaluation and improvement of their skills. According to the national and international literature about professional standards for teachers, we aggregated the skills of the syllabus in three macro areas: (1) Area of professional skills related to the teacher profile and their continuous training; (2) area of teaching skills related to the school innovation; (3) area of organizing skills related to school participation for its improvement. The syllabus is a framework that identifies and describes the skills of the expert teacher in all of their roles. However, the various skills take on different importance in the different profiles involved in the school; some of those skills are determining a role, others could be secondary. Therefore, the characterization of the different profiles is represented by suitably weighted skills sets. In this way, the same skill could differently characterize each profile. In the future, we hope that the skills development and training for the teacher could evolve in a skills development and training for the whole school staff ('Expert Team'). In this perspective, the school will, therefore, benefit from a solid team, in which the skills of the various profiles are all properly developed and well represented.Keywords: framework, skills, teachers, training
Procedia PDF Downloads 1824135 Stability in Slopes Related to Expansive Soils
Authors: Ivelise M. Strozberg, Lucas O. Vale, Maria V. V. Morais
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Expansive soils are characterized by their significant volumetric variations, tending to suffer an increase of this volume when added water in their voids and a decrease of volume when this water is removed. The parameters of resistance (especially the angle of friction, cohesion and specific weight) of expansive or non-expansive soils of the same field present differences, as found in laboratory tests. What is expected is that, through this research, demonstrate that this variation directly affects the results of the calculation of factors of safety for slope stability. The expansibility due to specific clay minerals such as montmorillonites and vermiculites is the most common form of expansion of soils or rocks, causing expansion pressures. These pressures can become an aggravating problem in regions across the globe that, when not previously studied, may present high risks to the enterprise, such as cracks, fissures, movements in structures, breaking of retaining walls, drilling of wells, among others. The study provides results based on analyzes carried out in the Slide 2018 software belonging to the Rocsience group, where the software is a two-dimensional equilibrium slope stability program that calculates the factor of safety or probability of failure of certain surfaces composed of soils or rocks (or both, depending on the situation), - through the methods of: Bishop simplified, Fellenius and Janbu corrected. This research compares the factors of safety of a homogeneous earthfill dam geometry, analysed for operation and end-of-construction situations, having a height of approximately 35 meters, with a slope of 1.5: 1 in the slope downstream and 2: 1 on the upstream slope. As the water level is 32.73m high and the water table is drawn automatically by the Slide program using the finite element method for the operating situation, considering two hypotheses for the use of materials - the first with soils with characteristics of expansion and the second with soils without expansibility. For this purpose, soil samples were collected from the region of São Bento do Una - Pernambuco, Brazil and taken to the soil mechanics laboratory to characterize and determine the percentage of expansibility. There were found 2 types of soils in that area: 1 site of expansive soils (8%) and another with non- expansive ones. Based on the results found, the analysis of the values of factors of safety indicated, both upstream and downstream slopes, the highest values were obtained in the case where there is no presence of materials with expansibility resulting, for one of the situations, values of 1.353 (Fellenius), 1,295 (Janbu corrected) and 1,409 (Bishop simplified). There is a considerable drop in safety factors in cases where soils are potentially expansive, resulting in values for the same situation of 0.859 (Fellenius), 0.809 (Janbu corrected) and 0.842 (Bishop simplified), in the case of higher expansibility (8 %). This shows that the expansibility is a determinant factor in the fall of resistance of soil, determined by the factors of cohesion and angle of friction.Keywords: dam. slope. software. swelling soil
Procedia PDF Downloads 1264134 Chromatographic Fingerprint Analysis of Methanolic Extract of Camellia sinensis Linn. Leaves
Authors: Babar Ali, Mohammad Rashid, Showkat Rasool Mir, Mohammad Ali, Saiba Shams
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Background: The plant Camellia sinensis (Theaceae) is an evergreen shrub indigenous to Assam (India) and parts of China and Japan. Traditional Chinese medicine has recommended green tea for headaches, body aches and pains, digestion, enhancement of immune defense, detoxification, as an energizer and to prolong life. The leaves have more than 700 chemical constituents, among which flavanoids, amino acids, vitamins (C, E, K), caffeine and polysaccharides. Adulteration and substitution may affect the quality of formulation containing tea leaves. Standardization of medicinal preparation is essential for further therapeutic results and for global acceptance. Hence, chromatographic fingerprint profiles were carried out for establishing the standards. Materials and methods: TLC studies for methanolic extracts of the leaves of Camellia sinensis were carried out in a new developed solvent system, Toluene: Ethyl acetate: Formic acid (7:3:1). TLC plates were dried in air, visualized in UV at wavelengths 254 nm and 366 nm and photographed. Results: Results provide valuable clue regarding their polarity and selection of solvents for separation of phytochemicals. Fingerprinting of methanolic extract of Camellia sinensis leaves revealed the presence of various phytochemicals in UV at 254 nm and 366 nm. Conclusion: Fingerprint profile is quite helpful in setting up of standards and thus to keep a check on intentional/unintentional adulteration. TLC offers major advantages over other conventional chromatographic techniques such as unsurpassed flexibility (esp. stationary and mobile phase), choice of detection wavelength, user friendly, rapid and cost effective.Keywords: Cammelia sinensis Linn., standardization, methanolic extract, thin layer chromatography
Procedia PDF Downloads 4314133 Hyperspectral Imaging and Nonlinear Fukunaga-Koontz Transform Based Food Inspection
Authors: Hamidullah Binol, Abdullah Bal
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Nowadays, food safety is a great public concern; therefore, robust and effective techniques are required for detecting the safety situation of goods. Hyperspectral Imaging (HSI) is an attractive material for researchers to inspect food quality and safety estimation such as meat quality assessment, automated poultry carcass inspection, quality evaluation of fish, bruise detection of apples, quality analysis and grading of citrus fruits, bruise detection of strawberry, visualization of sugar distribution of melons, measuring ripening of tomatoes, defect detection of pickling cucumber, and classification of wheat kernels. HSI can be used to concurrently collect large amounts of spatial and spectral data on the objects being observed. This technique yields with exceptional detection skills, which otherwise cannot be achieved with either imaging or spectroscopy alone. This paper presents a nonlinear technique based on kernel Fukunaga-Koontz transform (KFKT) for detection of fat content in ground meat using HSI. The KFKT which is the nonlinear version of FKT is one of the most effective techniques for solving problems involving two-pattern nature. The conventional FKT method has been improved with kernel machines for increasing the nonlinear discrimination ability and capturing higher order of statistics of data. The proposed approach in this paper aims to segment the fat content of the ground meat by regarding the fat as target class which is tried to be separated from the remaining classes (as clutter). We have applied the KFKT on visible and nearinfrared (VNIR) hyperspectral images of ground meat to determine fat percentage. The experimental studies indicate that the proposed technique produces high detection performance for fat ratio in ground meat.Keywords: food (ground meat) inspection, Fukunaga-Koontz transform, hyperspectral imaging, kernel methods
Procedia PDF Downloads 4344132 Autonomy in Pregnancy and Childbirth: The Next Frontier of Maternal Health Rights Advocacy
Authors: Alejandra Cardenas, Ona Flores, Fabiola Gretzinger
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Since the 1990s, legal strategies for the promotion and protection of maternal health rights have achieved significant gains. Successful litigation in courts around the world have shown that these rights can be judicially enforceable. Governments and international organizations have acknowledged the importance of a human rights-based approach to maternal mortality and morbidity, and obstetric violence has been recognized as a human rights issue. Despite the progress made, maternal mortality has worsened in some regions of the world, while progress has stagnated elsewhere, and mistreatment in maternal care is reported almost universally. In this context, issues of maternal autonomy and decision-making during pregnancy, labor, and delivery as a critical barrier to access quality maternal health have been largely overlooked. Indeed, despite the principles of autonomy and informed consent in medical interventions being well-established in international and regional norms, how they are applied particularly during childbirth and pregnancy remains underdeveloped. National and global legal standards and decisions related to maternal health were reviewed and analyzed to determine how maternal autonomy and decision-making during pregnancy, labor, and delivery have been protected (or not) by international and national courts. The results of this legal research and analysis lead to the conclusion that a few standards have been set by courts regarding pregnant people’s rights to make choices during pregnancy and birth; however, most undermine the agency of pregnant people. These decisions recognize obstetric violence and gender-based discrimination, but fail to protect pregnant people’s autonomy, privacy, and their right to informed consent. As current human rights standards stand today, maternal health is the only field in medicine and law in which informed consent can be overridden, and patients can be forced to submit to treatments against their will. Unconsented treatment and loss of agency during pregnancy and childbirth can have long-term physical and mental impacts, reduce satisfaction and trust in health systems, and may deter future health-seeking behaviors. This research proposes a path forward that focuses on the pregnant person as an independent agent, relying on the doctrine of self-determination during pregnancy and childbirth, which includes access to the necessary conditions to enable autonomy and choice throughout pregnancy and childbirth as a critical step towards our approaches to reduce maternal mortality, morbidity, and mistreatment, and realize the promise of access to quality maternal health as a human right.Keywords: autonomy in childbirth and pregnancy, choice, informed consent, jurisprudential analysis
Procedia PDF Downloads 584131 Application of 2D Electrical Resistivity Tomographic Imaging Technique to Study Climate Induced Landslide and Slope Stability through the Analysis of Factor of Safety: A Case Study in Ooty Area, Tamil Nadu, India
Authors: S. Maniruzzaman, N. Ramanujam, Qazi Akhter Rasool, Swapan Kumar Biswas, P. Prasad, Chandrakanta Ojha
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Landslide is one of the major natural disasters in South Asian countries. Applying 2D Electrical Resistivity Tomographic Imaging estimation of geometry, thickness, and depth of failure zone of the landslide can be made. Landslide is a pertinent problem in Nilgris plateau next to Himalaya. Nilgris range consists of hard Archean metamorphic rocks. Intense weathering prevailed during the Pre-Cambrian time had deformed the rocks up to 45m depth. The landslides are dominant in the southern and eastern part of plateau of is comparatively smaller than the northern drainage basins, as it has low density of drainage; coarse texture permitted the more of infiltration of rainwater, whereas in the northern part of the plateau entombed with high density of drainage pattern and fine texture with less infiltration than run off, and low to the susceptible to landslide. To get comprehensive information about the landslide zone 2D Electrical Resistivity Tomographic imaging study with CRM 500 Resistivity meter are used in Coonoor– Mettupalyam sector of Nilgiris plateau. To calculate Factor of Safety the infinite slope model of Brunsden and Prior is used. Factor of Safety can be expressed (FS) as the ratio of resisting forces to disturbing forces. If FS < 1 disturbing forces are larger than resisting forces and failure may occur. The geotechnical parameters of soil samples are calculated on the basis upon the apparent resistivity values for litho units of measured from 2D ERT image of the landslide zone. Relationship between friction angles for various soil properties is established by simple regression analysis from apparent resistivity data. Increase of water content in slide zone reduces the effectiveness of the shearing resistance and increase the sliding movement. Time-lapse resistivity changes to slope failure is determined through geophysical Factor of Safety which depends on resistivity and site topography. This ERT technique infers soil property at variable depths in wider areas. This approach to retrieve the soil property and overcomes the limit of the point of information provided by rain gauges and porous probes. Monitoring of slope stability without altering soil structure through the ERT technique is non-invasive with low cost. In landslide prone area an automated Electrical Resistivity Tomographic Imaging system should be installed permanently with electrode networks to monitor the hydraulic precursors to monitor landslide movement.Keywords: 2D ERT, landslide, safety factor, slope stability
Procedia PDF Downloads 3244130 An Accidental Forecasting Modelling for Various Median Roads
Authors: Pruethipong Xinghatiraj, Rajwanlop Kumpoopong
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Considering the current situation of road safety, Thailand has the world’s second-highest road fatality rate. Therefore, decreasing the road accidents in Thailand is a prime policy of the Thai government seeking to accomplish. One of the approaches to reduce the accident rate is to improve road environments to fit with the local behavior of the road users. The Department of Highways ensures that choosing the road median types right to the road characteristics, e.g. roadside characteristics, traffic volume, truck traffic percentage, etc., can decrease the possibility of accident occurrence. Presently, raised median, depressed median, painted median and median barriers are typically used in Thailand Highways. In this study, factors affecting road accident for each median type will be discovered through the analysis of the collecting of accident data, death numbers on sample of 600 Kilometers length across the country together with its roadside characteristics, traffic volume, heavy vehicles percentage, and other key factors. The benefits of this study can assist the Highway designers to select type of road medians that can match local environments and then cause less accident prone.Keywords: highways, road safety, road median, forecasting model
Procedia PDF Downloads 2714129 Mobi Navi Tour for Rescue Operations
Authors: V. R. Sadasivam, M. Vipin, P. Vineeth, M. Sajith, G. Sathiskumar, R. Manikandan, N. Vijayarangan
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Global positioning system technology is what leads to such things as navigation systems, GPS tracking devices, GPS surveying and GPS mapping. All that GPS does is provide a set of coordinates which represent the location of GPS units with respect to its latitude, longitude and elevation on planet Earth. It also provides time, which is accurate. The tracking devices themselves come in different flavors. They will contain a GPS receiver, and GPS software, along with some way of transmitting the resulting coordinates. GPS in mobile tend to use radio waves to transmit their location to another GPS device. The purpose of this prototype “Mobi Navi Tour for Rescue Operation” timely communication, and lightning fast decision-making with a group of people located in different places with a common goal. Timely communication and tracking the people are a critical issue in many situations, environments. Expedited can find missing person by sending the location and other related information to them through mobile. Information must be drawn from the caller and entered into the system by the administrator or a group leader and transferred to the group leader. This system will locate the closest available person, a group of people working in an organization/company or vehicle to determine availability and their position to track them. Misinformation cannot lead to the wrong decision in the rapidly paced environment in a normal and an abnormal situation. In “Mobi Navi Tour for Rescue Operation” we use Google Cloud Messaging for android (GCM) which is a service that helps developers send data from servers to their android applications on android devices. The service provides a simple, lightweight mechanism that servers can use to tell mobile applications to contact the server directly, to fetch updated application or user data.Keywords: android, gps, tour, communication, service
Procedia PDF Downloads 4004128 Experimental Stress Analysis on Pipeline in Condition of Frost Heave and Thaw Settlement
Authors: Zhiqiang Cheng, Qingliang He, Lu Li, Jie Ren
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The safety of pipelines in the condition of frost heave or thaw settlement is necessarily evaluated. A full-scale experiment pipe with the typical structure configuration in station pipeline is constructed, the residual stress is tested with X-ray residual stress device, and the residual stress field of pipe is analyzed. The evolution of pipe strain with pressure in the scope of maximum allowable operation pressure (MAOP) is investigated by both strain gauge and X-ray methods. Load caused by frost heave or thaw settlement is simulated by two ways of lifting jack. The relation of maximum stress of pipe and clearances between supporter and pipe is studied in case of frost heave. The relation of maximum stress of pipe and maximum deformation of pipe on the ground is studied in case of thaw settlement. The study methods and results are valuable for safety assessment of station pipeline according to clearances or deformation in the condition of frost heave or thaw settlement.Keywords: frost heave, pipeline, stress analysis, thaw settlement
Procedia PDF Downloads 1924127 Research on Reducing Food Losses by Extending the Date of Minimum Durability on the Example of Cereal Products
Authors: Monika Trzaskowska, Dorota Zielinska, Anna Lepecka, Katarzyna Neffe-Skocinska, Beata Bilska, Marzena Tomaszewska, Danuta Kolozyn-Krajewska
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Microbiological quality and food safety are important food characteristics. Regulation (EU) No 1169/2011 of the European Parliament and of the Council on the provision of food information to consumers introduces the obligation to provide information on the 'use-by' date or the date of minimum durability (DMD). The second term is the date until which the properly stored or transported foodstuff retains its physical, chemical, microbiological and organoleptic properties. The date should be preceded by 'best before'. It is used for durable products, e.g., pasta. In relation to reducing food losses, the question may be asked whether products with the date of minimum durability currently declared retain quality and safety beyond this. The aim of the study was to assess the sensory quality and microbiological safety of selected cereal products, i.e., pasta and millet after DMD. The scope of the study was to determine the markers of microbiological quality, i.e., the total viable count (TVC), the number of bacteria from the Enterobacteriaceae family and the number of yeast and mold (TYMC) on the last day of DMD and after 1 and 3 months of storage. In addition, the presence of Salmonella and Listeria monocytogenes was examined on the last day of DMD. The sensory quality of products was assessed by quantitative descriptive analysis (QDA), the intensity of 14 differentiators and overall quality were defined and determined. In the tested samples of millet and pasta, no pathogenic bacteria Salmonella and Listeria monocytogenes were found. The value of the distinguishing features of selected quality and microbiological safety indicators on the last DMD day was in the range of about 3-1 log cfu/g. This demonstrates the good microbiological quality of the tested food. Comparing the products, a higher number of microorganisms was found in the samples of millet. After 3 months of storage, TVC decreased in millet, while in pasta, it was found to increase in value. In both products, the number of bacteria from the Enterobacretiaceae family decreased. In contrast, the number of TYMCs increased in samples of millet, and in pasta decreased. The intensity of sensory characteristic in the studied period varied. It remained at a similar level or increased. Millet was found to increase the intensity and flavor of 'cooked porridge' 3 months after DMD. Similarly, in the pasta, the smell and taste of 'cooked pasta' was more intense. To sum up, the researched products on the last day of the minimum durability date were characterized by very good microbiological and sensory quality, which was maintained for 3 months after this date. Based on these results, the date of minimum durability of tested products could be extended. The publication was financed on the basis of an agreement with the National Center for Research and Development No. Gospostrateg 1/385753/1/NCBR/2018 for the implementation and financing of the project under the strategic research and development program 'social and economic development of Poland in the conditions of globalizing markets – GOSPOSTRATEG - acronym PROM'.Keywords: date of minimum durability, food losses, food quality and safety, millet, pasta
Procedia PDF Downloads 1654126 Consequences to Financial Reporting by Implementing Sri Lanka Financial Reporting Standard 13 on Measuring the Fair Value of Financial Instruments: Evidence from Three Sri Lankan Organizations
Authors: Nayoma Ranawaka
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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.Keywords: convergence, fair value, financial instruments, IFRS 13
Procedia PDF Downloads 1284125 The Effect of Second Victim-Related Distress on Work-Related Outcomes in Tertiary Care, Kelantan, Malaysia
Authors: Ahmad Zulfahmi Mohd Kamaruzaman, Mohd Ismail Ibrahim, Ariffin Marzuki Mokhtar, Maizun Mohd Zain, Saiful Nazri Satiman, Mohd Najib Majdi Yaacob
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Background: Aftermath any patient safety incidents, the involved healthcare providers possibly sustained second victim-related distress (second victim distress and reduced their professional efficacy), with subsequent negative work-related outcomes or vice versa cultivating resilience. This study aimed to investigate the factors affecting negative work-related outcomes and resilience, with the triad of support; colleague, supervisor, and institutional support as the hypothetical mediators. Methods: This was a cross sectional study recruiting a total of 733 healthcare providers from three tertiary care in Kelantan, Malaysia. Three steps of hierarchical linear regression were developed for each outcome; negative work-related outcomes and resilience. Then, four multiple mediator models of support triad were analyzed. Results: Second victim distress, professional efficacy, and the support triad contributed significantly for each regression model. In the pathway of professional efficacy on each negative work-related outcomes and resilience, colleague support partially mediated the relationship. As for second victim distress on negative work related outcomes, colleague and supervisor support were the partial mediator, and on resilience; all support triad also produced a similar effect. Conclusion: Second victim distress, professional efficacy, and the support triad influenced the relationship with the negative work-related outcomes and resilience. Support triad as the mediators ameliorated the effect in between and explained the urgency of having good support for recovery post encountering patient safety incidents.Keywords: second victims, patient safety incidents, hierarchical linear regression, mediation, support
Procedia PDF Downloads 1144124 Empirical Analysis of the Relationship between Voluntary Accounting Disclosures and Mongolian Stock Exchange Listed Companies’ Characteristics
Authors: Ernest Nweke
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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.Keywords: accounting, auditing, corporate disclosure, listed firms
Procedia PDF Downloads 1074123 Factors of Adoption of the International Financial Reporting Standard for Small and Medium Sized Entities
Authors: Uyanga Jadamba
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Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors
Procedia PDF Downloads 834122 Assessing the Indicators Influencing Port Resilience: A Comprehensive Literature Review
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In recent decades, the world has endured severe challenges in light of climate change, epidemics, geopolitics, terrorism, economic uncertainties, as well as regional conflicts and rivalries. The appropriate use of critical infrastructures (Cis) is confronted. Ports, as typical Cis cover more than 80% of the global freight movement. Within this context, even the minimal disruption of port operations could cause malfunction of the holistic supply chain network and substantial economic losses. Hence, it is crucial to evaluate port performance from the perspective of resilience. Research on resilience and risk/safety management has been increasing, however, it needs more attention, as it could prevent potential socio-economic losses and inspire decision-makers to make resilience-based decisions to answer the challenges, such as COVID-19. To facilitate better moves from decision-makers, ports need to identify proper factors influencing port resilience. Inappropriately influenced factor selection could have a cascading effect on undesirable port performances. Thus, a systematic evaluation of factors is essential to stimulate the improvement process of port resilience investigation. This study zooms into container ports considering their critical role in international trade and global supply chains. 440 articles are selected after relevance ranking, and consequently, 62 articles are scrutinized after the title and abstract screening. Forty-one articles are included for bibliographic analysis in the end. It is found that there is no standardized index system to measure port resilience. And most studies evaluate port resilience merely in the recovery phase. Only two articles cover absorption, adaption and recovery state. However, no literature involves the prevention state. Hence, a uniform resilience index system is expected with a clear resilience definition. And port safety and security should also be considered while evaluating port resilience.Keywords: port resilience, port safety and security, literature review, index system, port performance
Procedia PDF Downloads 1284121 External Store Safe Separation Evaluation Process Implementing CFD and MIL-HDBK-1763
Authors: Thien Bach Nguyen, Nhu-Van Nguyen, Phi-Minh Nguyen, Minh Hien Dao
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The external store safe separation evaluation process implementing CFD and MIL-HDBK-1763 is proposed to support the evaluation and compliance of the external store safe separation with the extensive using CFD and the criteria from MIL-HDBK-1763. The criteria of safe separation are researched and investigated for the various standards and handbooks such as MIL-HDBK-1763, MIL-HDBK-244A, AGARD-AG-202 and AGARD-AG-300 to acquire the appropriate and tailored values and limits for the typical applications of external carriages and aircraft fighters. The CFD and 6DOF simulations are extensively used in ANSYS 2023 R1 Software for verification and validation of moving unstructured meshes and solvers by calibrating the position, aerodynamic forces and moments of the existing air-to-ground missile models. The verified CFD and 6DoF simulation separation process is applied and implemented for the investigation of the typical munition separation phenomena and compliance with the tailored requirements of MIL-HDBK-1763. The prediction of munition trajectory parameters under aircraft aerodynamics interference and specified rack unit consideration after munition separation is provided and complied with the tailored requirements to support the safe separation evaluation of improved and newly external store munition before the flight test performed. The proposed process demonstrates the effectiveness and reliability in providing the understanding of the complicated store separation and the reduction of flight test sorties during the improved and new munition development projects by extensively using the CFD and tailoring the existing standards.Keywords: external store separation, MIL-HDBK-1763, CFD, moving meshes, flight test data, munition.
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