Search results for: Mohd Hassan Abdullah
509 The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)
Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri
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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management
Procedia PDF Downloads 401508 Application of Response Surface Methodology to Optimize the Factor Influencing the Wax Deposition of Malaysian Crude Oil
Authors: Basem Elarbe, Ibrahim Elganidi, Norida Ridzuan, Norhyati Abdullah
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Wax deposition in production pipelines and transportation tubing from offshore to onshore is critical in the oil and gas industry due to low-temperature conditions. It may lead to a reduction in production, shut-in, plugging of pipelines and increased fluid viscosity. The most significant popular approach to solve this issue is by injection of a wax inhibitor into the channel. This research aims to determine the amount of wax deposition of Malaysian crude oil by estimating the effective parameters using (Design-Expert version 7.1.6) by response surface methodology (RSM) method. Important parameters affecting wax deposition such as cold finger temperature, inhibitor concentration and experimental duration were investigated. It can be concluded that SA-co-BA copolymer had a higher capability of reducing wax in different conditions where the minimum point of wax reduction was found at 300 rpm, 14℃, 1h, 1200 ppmThe amount of waxes collected for each parameter were 0.12g. RSM approach was applied using rotatable central composite design (CCD) to minimize the wax deposit amount. The regression model’s variance (ANOVA) results revealed that the R2 value of 0.9906, indicating that the model can be clarified 99.06% of the data variation, and just 0.94% of the total variation were not clarified by the model. Therefore, it indicated that the model is extremely significant, confirming a close agreement between the experimental and the predicted values. In addition, the result has shown that the amount of wax deposit decreased significantly with the increase of temperature and the concentration of poly (stearyl acrylate-co-behenyl acrylate) (SABA), which were set at 14°C and 1200 ppm, respectively. The amount of wax deposit was successfully reduced to the minimum value of 0.01 g after the optimization.Keywords: wax deposition, SABA inhibitor, RSM, operation factors
Procedia PDF Downloads 285507 Sustainability in Hospitality: An Inevitable Necessity in New Age with Big Environmental Challenges
Authors: Majid Alizadeh, Sina Nematizadeh, Hassan Esmailpour
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The mutual effects of hospitality and the environment are undeniable, so that the tourism industry has major harmful effects on the environment. Hotels, as one of the most important pillars of the hospitality industry, have significant effects on the environment. Green marketing is a promising strategy in response to the growing concerns about the environment. A green hotel marketing model was proposed using a grounded theory approach in the hotel industry. The study was carried out as a mixed method study. Data gathering in the qualitative phase was done through literature review and In-depth, semi-structured interviews with 10 experts in green marketing using snowball technique. Following primary analysis, open, axial, and selective coding was done on the data, which yielded 69 concepts, 18 categories and six dimensions. Green hotel (green product) was adopted as the core phenomenon. In the quantitative phase, data were gleaned using 384 questionnaires filled-out by hotel guests and descriptive statistics and Structural equation modeling (SEM) were used for data analysis. The results indicated that the mediating role of behavioral response between the ecological literacy, trust, marketing mix and performance was significant. The green marketing mix, as a strategy, had a significant and positive effect on guests’ behavioral response, corporate green image, and financial and environmental performance of hotels.Keywords: green marketing, sustainable development, hospitality, grounded theory, structural equations model
Procedia PDF Downloads 81506 Development of Ecofriendly Ionic Liquid Modified Reverse Phase Liquid Chromatography Method for Simultaneous Determination of Anti-Hyperlipidemic Drugs
Authors: Hassan M. Albishri, Fatimah Al-Shehri, Deia Abd El-Hady
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Among the analytical techniques, reverse phase liquid chromatography (RPLC) is currently used in pharmaceutical industry. Ecofriendly analytical chemistry offers the advantages of decreasing the environmental impact with the advantage of increasing operator safety which constituted a topic of industrial interest. Recently, ionic liquids have been successfully used to reduce or eliminate the conventional organic toxic solvents. In the current work, a simple and ecofriendly ionic liquid modified RPLC (IL-RPLC) method has been firstly developed and compared with RPLC under acidic and neutral mobile phase conditions for simultaneous determination of atorvastatin-calcium, rosuvastatin and simvastatin. Several chromatographic effective parameters have been changed in a systematic way. Adequate results have been achieved by mixing ILs with ethanol as a mobile phase under neutral conditions at 1 mL/min flow rate on C18 column. The developed IL-RPLC method has been validated for the quantitative determination of drugs in pharmaceutical formulations. The method showed excellent linearity for analytes in a wide range of concentrations with acceptable precise and accurate data. The current IL-RPLC technique could have vast applications particularly under neutral conditions for simple and greener (bio)analytical applications of pharmaceuticals.Keywords: ionic liquid, RPLC, anti-hyperlipidemic drugs, ecofriendly
Procedia PDF Downloads 256505 Antagonistic Effect of Indigenous Plant Extracts toward Dusky Cotton Bug, Oxycarenus laetus
Authors: Muhammad Rafiq Shahid, Ali Hassan, Umm-e- Rubab, Muhammad Nadeem
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Insecticidal property of plant extracts was assessed toward dusky bug of cotton. Plant extracts consisted of bari pata (Ziziphus jajuba), Ak (Calotropis gigantean), Tobacco (Nicotiana tabacum), Bakine (Melia azedarach),Kanar (Nerium oleander),Kurtuma (Mitragyna speciosa) and one Control was also included with distilled water treatment. Forced feeding experiment was used to determine the antibiotic effect of bug plant extracts on dusky bug whereas Multi-choice experiment to determine the antixenosis/ repellent property of botanicals. It is evident from the results that mortality and antibiosis percentage of dusky bug due to the use of botanicals ranged from 15-95% and 20-87.3% respectively that was maximum in tobacoo extract followed by bakain and kurtama, minimum was on Ak, kanair and bakain extract. Non preference ranged from 14.28 to 85.7 where maximum non preference of dusky bug was found on bakain and kurtama followed by ak and kanair however minimum was on Bari pata extract. It was further found that local plant extract possessed insecticidal property toward dusky bug as well as also possesses repellency effect toward dusky bug, thus should be included in integrated pest management program of cotton in order to minimize the ill effects of pesticides it is compulsory to adopt eco-friendly methods of insect pest management.Keywords: botanical extract, insecticidal and repellency activity, Gossypium hirsutum, oxycarenus laetus
Procedia PDF Downloads 474504 Properties of Triadic Concrete Containing Rice Husk Ash and Wood Waste Ash as Partial Cement Replacement
Authors: Abdul Rahman Mohd. Sam, Olukotun Nathaniel, Dunu Williams
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Concrete is one of the most popular materials used in construction industry. However, one of the setbacks is that concrete can degrade with time upon exposure to an aggressive environment that leads to decrease in strength. Thus, research works and innovative ways are needed to enhance the strength and durability of concrete. This work tries to look into the potential use of rice husk ash (RHA) and wood waste ash (WWA) as cement replacement material. These are waste materials that may not only enhance the properties of concrete but also can serves as a viable method of disposal of waste for sustainability. In addition, a substantial replacement of Ordinary Portland Cement (OPC) with these pozzolans will mean reduction in CO₂ emissions and high energy requirement associated with the production of OPC. This study is aimed at assessing the properties of triadic concrete produced using RHA and WWA as a partial replacement of cement. The effects of partial replacement of OPC with 10% RHA and 5% WWA on compressive and tensile strength of concrete among other properties were investigated. Concrete was produced with nominal mix of 1:2:4 and 0.55 water-cement ratio, prepared, cured and subjected to compressive and tensile strength test at 3, 7, 14, 28 and 90days. The experimental data demonstrate that concrete containing RHA and WWA produced lighter weight in comparison with OPC sample. Results also show that combination of RHA and WWA help to prolong the initial and final setting time by about 10-30% compared to the control sample. Furthermore, compressive strength was increased by 15-30% with 10% RHA and 5% WWA replacement, respectively above the control, RHA and WWA samples. Tensile strength test at the ages of 3, 7, 14, 28 and 90 days reveals that a replacement of 15% RHA and 5% WWA produced samples with the highest tensile capacity compared to the control samples. Thus, it can be concluded that RHA and WWA can be used as partial cement replacement materials in concrete.Keywords: concrete, rice husk ash, wood waste ash, ordinary Portland cement, compressive strength, tensile strength
Procedia PDF Downloads 259503 Empirical Roughness Progression Models of Heavy Duty Rural Pavements
Authors: Nahla H. Alaswadko, Rayya A. Hassan, Bayar N. Mohammed
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Empirical deterministic models have been developed to predict roughness progression of heavy duty spray sealed pavements for a dataset representing rural arterial roads. The dataset provides a good representation of the relevant network and covers a wide range of operating and environmental conditions. A sample with a large size of historical time series data for many pavement sections has been collected and prepared for use in multilevel regression analysis. The modelling parameters include road roughness as performance parameter and traffic loading, time, initial pavement strength, reactivity level of subgrade soil, climate condition, and condition of drainage system as predictor parameters. The purpose of this paper is to report the approaches adopted for models development and validation. The study presents multilevel models that can account for the correlation among time series data of the same section and to capture the effect of unobserved variables. Study results show that the models fit the data very well. The contribution and significance of relevant influencing factors in predicting roughness progression are presented and explained. The paper concludes that the analysis approach used for developing the models confirmed their accuracy and reliability by well-fitting to the validation data.Keywords: roughness progression, empirical model, pavement performance, heavy duty pavement
Procedia PDF Downloads 168502 Effect Of E-banking On Performance Efficiency Of Commercial Banks In Pakistan
Authors: Naeem Hassan
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The study intended to investigate the impact of the e banking system on the performance efficiency of the commercial banks in KP, Pakistan. In addition to this main purpose, the study also aimed at analyzing the impact of e banking on the service quality as well as satisfaction of the customers using e banking system. More over, the focus was also given to highlight the risks involved in the e banking system. The researcher has adopted the quantitative methodology in the study. in order to reach concrete finding, the researcher has analyzed the secondary data taken from the annual reports of selected banks and State bank of Pakistan as well as the primary data collected through the self-administrated questionnaire from the participants selected for the current study. The study highlighted that there is a significant impact of e banking on the financial efficiency on the commercial banks in KP, Pakistan. Additionally, the results of the study also show that the online banking is having significant effects on the customer satisfaction. The researcher recommends on the bases of findings that commercial banks should continue to adopt new technologies which will improve their margins and hence their net profit after tax in order to attract more investors. Additionally, commercial bank needs to minimize the time and risk in e-banking to attract more customers which will improve their net profit. Furthermore, the study findings also recommend the banking policy makers should also review policies related to promotion of innovation adoption and transfer of technology. Commercial banking system should encourage adoption of innovations that will improve profit of the banking industry.Keywords: E-banking, performance efficiency, commercial banks, effect
Procedia PDF Downloads 71501 Shark Cartilage Modulate IL-23/IL-17 Axis by Increasing IFN-γ and Decreasing IL-4 in Patients with Gastric Cancer
Authors: Razieh Zareia, Hassan ZMB, Darush Moslemic, Amrollah Mostafa-Zaded
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Introduction: Shark is a murine organism and its cartilage has antitumor peptides to prevent angiogenesis, at least, in vitro. The purpose of our research was to evaluate the immune-effectiveness on imbalance between IL-23/IL-17 axis, as an inflammatory pathway and TGF/Foxp3 T regulatory as a inhibitory pathway of commercial shark cartilage that is available as a non-common dietary supplement in IRAN. Materials and Methods: First investigated an imbalanced supernatant of cytokines exist in patients with gastric cancer by ELISA. Associated with cytokines measuring such as IL-23, IL-17, TGF-β, IL-4, and γ-IFN, then flow cytometry was employed to determine whether the peripheral blood mononuclear cells such as CD4+CD25+Foxp3highT regulatory cells in patients with gastric cancer were changed correspondingly. Results: The simultaneously presented up-regulation IL-17A indicated, at least cytokine level without changing in TGF-β amount or CD4+CD25+Foxp3 T regulatory cells, that there are not a direct correlation between IL-23/IL-17 axis and Treg/TGF-β pathway in patients with gastric cancer treated by shark cartilage, but IL-23 was not expressed differentially in this group. So, accompany these changes, an imbalance between Th1 immunity (γ-IFN production) and TH2 immunity (IL-4 secretion) evaluated in patients with gastric cancer treated by shark cartilage. Conclusion: On the basis of results, we propose that shark cartilage, by reducing IL-4, decreasing IL-17 a central cytokine in angiogenesis and increasing γ-IFN amplify anti-tumor immune responses in patients with gastric cancer.Keywords: IL-23/IL17 axis, TGF-β/CD4+CD25+Foxp3high T regulatory pathway, γ-IFN, IL-4, shark cartilage, gastric cancer
Procedia PDF Downloads 395500 Dietary Supplementation of Betaine and Response to Warm Weather in Broiler Chicken: A Review
Authors: Hassan Nabipour Afrouzi, Naser Mahmoudnia
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Broiler production has increased rapidly in tropical and subtropical regions in the past and sustained growth is forecast for the future. One of the greatest challenges to efficient production in these regions is reduced performance from warm and hot weather conditions. There are many ways to decrease these detrimental effects of heat on broiler chickens. One way is to supplement broiler diet with betaine added to feed or drinking water. A review of the results of this study suggest that betaine supplement was effective to significantly improve body weight and feed conversion ratio at the initial stages of growth but not in the finisher stages (P<0/05). It was also demonstrated that the use of betaine significantly reduced the percentage of abdominal meat and the percentage of breast meat (P<0/05), but had no effect on other carcass compositions. Betaine may improve the digestibility of specific nutrients. Betaine, as a methyl donor provides labile methyl groups for the synthesis of several metabolically active substances such as creatine and carnitine. Oil in a broiler diet is known to promote a response to dietary betaine supplements, that is, chicks have a higher demand for betaine with a high fat diet. This study implies that betaine supplement may stimulate protection of intestinal epithelium against osmotic disturbance, improve digestion and absorption conditions of the gastrointestinal tract and promote amended use of nutrients.Keywords: heat stress, betaine, performance, broiler‚ growth
Procedia PDF Downloads 592499 Power System Cyber Security Risk in the Era of Digital Transformation
Authors: Rafat Rob, Khaled Alotaibi, Dana Nour, Abdullah Albadrani, Abdulmohsen Mulhim
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Power systems digitization solutions provides a comprehensive smart, cohesive, interconnected network, extensive connectivity between digital assets, physical power plants, and resources to form digital economies. However, digitization has exposed the classical air gapped power plants to the rapid spread of cyber threats and attacks in the process delaying and forcing many organizations to rethink their cyber security policies and standards before they can augment their operation the new advanced digital devices. Cyber Security requirements for power systems (and industry control systems therein) demand a new approach, unique methodology, and design process that is completely different to Cyber Security measures designed for the IT systems. In practice, Cyber Security strategy, as applied to power systems, tends to be closely aligned to those measures applied for IT system purposes. The differentiator for Cyber Security in terms of power systems are the physical assets and applications used, alongside the ever-growing rate of expansion within the industry controls sector (in comparison to the relatively saturated growth observed for corporate IT systems). These factors increase the magnitude of the cyber security risk within such systems. The introduction of smart devices and sensors along the grid initiate vulnerable entry points to the systems. Every installed Smart Meter is a target; the way these devices communicate with each other may instigate a Denial of Service (DoS) and Distributed Denial of Service (DDoS) attack. Attacking one sensor or meter has the potential to propagate itself throughout the power grid reaching the IT network, where it may manifest itself as a malware infiltration.Keywords: supply chain, cybersecurity, maturity model, risk, smart grid
Procedia PDF Downloads 114498 Site Suitability Analysis for Multipurpose Dams Using Geospatial Technologies
Authors: Saima Iftikhar Rida Shabbir, Zeeshan Hassan
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Water shortage, energy crisis and natural misfortunes are the glitches which reduce the efficacy of agricultural ecosystems especially in Pakistan where these are more frequent besides being intense. Accordingly, the agricultural water resources, food security and country’s economy are at risk. To address this, we have used Geospatial techniques incorporating ASTER Global DEM, Geological map, rainfall data, discharge data, Landsat 5 image of Swat valley in order to assess the viability of selected sites. The sites have been studied via GIS tools, Hydrological investigation and multiparametric analysis for their potentialities of collecting and securing the rain water; regulating floods by storing the surplus water bulks by check dams and developing them for power generation. Our results showed that Siat1-1 was very useful for low-cost dam with main objective of as Debris dam; Site-2 and Site 3 were check dams sites having adequate storing reservoir so as to arrest the inconsistent flow accompanied by catering the sedimentation effects and the debris flows; Site 4 had a huge reservoir capacity but it entails enormous edifice cost over very great flood plain. Thus, there is necessity of active Hydrological developments to estimate the flooded area using advanced and multifarious GIS and remote sensing approaches so that the sites could be developed for harnessing those sites for agricultural and energy drives.Keywords: site suitability, check dams, SHP, terrain analysis, volume estimation
Procedia PDF Downloads 313497 Biosignal Recognition for Personal Identification
Authors: Hadri Hussain, M.Nasir Ibrahim, Chee-Ming Ting, Mariani Idroas, Fuad Numan, Alias Mohd Noor
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A biometric security system has become an important application in client identification and verification system. A conventional biometric system is normally based on unimodal biometric that depends on either behavioural or physiological information for authentication purposes. The behavioural biometric depends on human body biometric signal (such as speech) and biosignal biometric (such as electrocardiogram (ECG) and phonocardiogram or heart sound (HS)). The speech signal is commonly used in a recognition system in biometric, while the ECG and the HS have been used to identify a person’s diseases uniquely related to its cluster. However, the conventional biometric system is liable to spoof attack that will affect the performance of the system. Therefore, a multimodal biometric security system is developed, which is based on biometric signal of ECG, HS, and speech. The biosignal data involved in the biometric system is initially segmented, with each segment Mel Frequency Cepstral Coefficients (MFCC) method is exploited for extracting the feature. The Hidden Markov Model (HMM) is used to model the client and to classify the unknown input with respect to the modal. The recognition system involved training and testing session that is known as client identification (CID). In this project, twenty clients are tested with the developed system. The best overall performance at 44 kHz was 93.92% for ECG and the worst overall performance was ECG at 88.47%. The results were compared to the best overall performance at 44 kHz for (20clients) to increment of clients, which was 90.00% for HS and the worst overall performance falls at ECG at 79.91%. It can be concluded that the difference multimodal biometric has a substantial effect on performance of the biometric system and with the increment of data, even with higher frequency sampling, the performance still decreased slightly as predicted.Keywords: electrocardiogram, phonocardiogram, hidden markov model, mel frequency cepstral coeffiecients, client identification
Procedia PDF Downloads 280496 Feasibility Study of MongoDB and Radio Frequency Identification Technology in Asset Tracking System
Authors: Mohd Noah A. Rahman, Afzaal H. Seyal, Sharul T. Tajuddin, Hartiny Md Azmi
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Taking into consideration the real time situation specifically the higher academic institutions, small, medium to large companies, public to private sectors and the remaining sectors, do experience the inventory or asset shrinkages due to theft, loss or even inventory tracking errors. This happening is due to a zero or poor security systems and measures being taken and implemented in their organizations. Henceforth, implementing the Radio Frequency Identification (RFID) technology into any manual or existing web-based system or web application can simply deter and will eventually solve certain major issues to serve better data retrieval and data access. Having said, this manual or existing system can be enhanced into a mobile-based system or application. In addition to that, the availability of internet connections can aid better services of the system. Such involvement of various technologies resulting various privileges to individuals or organizations in terms of accessibility, availability, mobility, efficiency, effectiveness, real-time information and also security. This paper will look deeper into the integration of mobile devices with RFID technologies with the purpose of asset tracking and control. Next, it is to be followed by the development and utilization of MongoDB as the main database to store data and its association with RFID technology. Finally, the development of a web based system which can be viewed in a mobile based formation with the aid of Hypertext Preprocessor (PHP), MongoDB, Hyper-Text Markup Language 5 (HTML5), Android, JavaScript and AJAX programming language.Keywords: RFID, asset tracking system, MongoDB, NoSQL
Procedia PDF Downloads 306495 Review on Low Actuation Voltage RF Mems Switches
Authors: Hassan Saffari, Reza Askari Moghadam
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In modern communication systems, it is highly demanded to achieve high performance with minimal power consumption. Low actuation voltage RF MEMS (Micro-Electro-Mechanical Systems) switches represent a significant advancement in this regard. These switches, with their ability to operate at lower voltages, offer promising solutions for enhancing connectivity while minimizing energy consumption. Microelectromechanical switches are good alternatives for electronic and mechanical switches due to their low insertion loss, high isolation, and fast switching speeds. They have attracted more attention in recent years. Most of the presented RF MEMS switches use electrostatic actuators due to their low power consumption. Low actuation voltage RF MEMS switches are among the important issues that have been investigated in research articles. The actuation voltage can be reduced by different methods. One usually implemented method is low spring constant structures. However, despite their numerous benefits, challenges remain in the widespread adoption of low-actuation voltage RF MEMS switches. Issues related to reliability, durability, and manufacturing scalability need to be addressed to realize their full potential in commercial applications. While overcoming certain challenges, their exceptional performance characteristics and compatibility with miniaturized electronic systems make them a promising choice for next-generation wireless communication and RF applications. In this paper, some previous works that proposed low-voltage actuation RF MEMS switches are investigated and analyzed.Keywords: RF MEMS switches, low actuation voltage, small spring constant structures, electrostatic actuation
Procedia PDF Downloads 46494 Corporate Governance, Performance, and Financial Reporting Quality of Listed Manufacturing Firms in Nigeria
Authors: Jamila Garba Audu, Shehu Usman Hassan
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The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. Published accounting information in financial statements is required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The relationship between corporate governance and performance to financial reporting quality is imperative; this is because despite rapid researches in this area the findings obtained from these studies are constantly inconclusive. Data for the study were extracted from the firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences; the data was empirically tested. A multiple regression was employed to test the model as a technique for data analysis. The results from the analysis revealed a negative association between all the regressors and financial reporting quality except the performance of listed manufacturing firms in Nigeria. This indicates that corporate governance plays a significant role in mitigating earnings management and improving financial reporting quality while performance does not. The study recommended among others that the composition of audit committee should be made in accordance with the provision for code of corporate governance which is not more than six (6) members with at least one (1) financial expert.Keywords: corporate governance, financial reporting quality, manufacturing firms, Nigeria, performance
Procedia PDF Downloads 245493 Shariah Guideline on Value-Based Intermediation Implementation in the Light of Maqasid Shariah Analysis
Authors: Muhammad Izzam Bin Mohd Khazar, Ruqayyah Binti Mohamad Ali, Nurul Atiqah Binti Yusri
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Value-based intermediation (VBI) has been introduced by Bank Negara Malaysia (BNM) as the next strategic direction and growth driver for Islamic banking institutions. The aim of VBI is to deliver the intended outcome of Shariah through practices, conducts, and offerings that generate positive and sustainable impact to the economy, community and environment which is aligned to Maqasid Shariah in preserving the common interest of society by preventing harm and maximizing benefit. Hence, upon its implementation, VBI will experiment the current Shariah compliance treatment and revolutionise new policies and systems that can meritoriously entrench and convey the objectives of Shariah. However, discussion revolving VBI in the light of Maqasid analysis is still scarce hence further research needs to be undertaken. The idea of implementation of VBI vision into quantifiable Maqasid Shariah measurement is yet to be explored due to the nature of Maqasid that is variable. The contemporary scholars also have different views on the implementation of VBI. This paper aims to discuss on the importance of Maqasid Shariah in the current Islamic finance transactions by providing Shariah index measurement in the application of VBI. This study also intends to explore basic Shariah guidelines and parameters based on the objectives of Shariah; preservation of the five pillars (religion, life, progeny, intellect and wealth) with further elaboration on preservation of wealth under five headings: rawaj (circulation and marketability); wuduh (transparency); hifz (preservation); thabat (durability and tranquillity); and ‘adl (equity and justice). In alignment with these headings, Islamic finance can be innovated for VBI implementation, particularly in Maybank Islamic being a significant leader in the IFI market.Keywords: Islamic Financial Institutions, Maqasid Index, Maqasid Shariah, sustainability, value-based intermediation
Procedia PDF Downloads 168492 The Effects of Mirror Therapy on Clinical Improvement in Hemiplegic Lower Extremity Rehabilitation in Subjects with Chronic Stroke
Authors: Hassan Abo-Salem, Huang Xiaolin
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Background and Purpose: The effectiveness of mirror therapy (MT) has been investigated in acute hemiplegia. The present study examines whether MT, given during chronic stroke, was more effective in promoting motor recovery of the lower extremity and walking speed than standard rehabilitation alone. Methods: The study enrolled 30 patients with chronic stroke. Fifteen patients each were assigned to the treatment group and the control group. All patients received a conventional rehabilitation program for a 4-week period. In addition to this rehabilitation program, patients in the treatment group received mirror therapy for 4 weeks, 5 days a week. Main measures: Passive ankle joint dorsiflexion range of motion, gait speed, Brunnstrom stages of motor recovery, plantarflexor muscle tone by Modified Ashworth Scale. Results: Results: No significant difference was found in the outcome measures among groups before treatment. When compared with standard rehabilitation, mirror therapy improved Ankle ROM, Brunnstrom stages and waking speed (p < 0.05). However, there were no significant differences between two groups on MAS (P > 0.05). Conclusions: Mirror therapy combined with a conventional stroke rehabilitation program enhances lower-extremity motor recovery and walking speed in chronic stroke patients.Keywords: mirror therapy, stroke, MAS, walking speed
Procedia PDF Downloads 507491 Exploring Heidegger’s Fourfold through Architecture-Dwelling for Imaginary Fictional Characters in Drawings
Authors: Hassan Wajid
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Architecture design studio with all its accouterments, especially pedagogies, has been committed to awakening the students to the true meaning of the concept of Dwelling. The real task is how to make them unlearn the associations of “dwelling as a rented or owned accommodation by the road with a car parked in front of a garage door and replace it by the fundamental experiential-phenomenological manifestations of Light, Space, Gravity and Time through assigned readings and small theoretical challenges resulting in drawings and models. The primary challenge for teachers remained the introduction of the act or desire of ‘Dwelling’ philosophically. The academic link had been offered by Albert Hofstadter's Poetry, Language, through which Martin Heidegger’s fourfold concept of ‘Building Dwelling, Thinking’ primarily served to guide us through this trajectory in helping to build an intellectual framework as justification of the term “dwelling” in its various meanings. Gaston Bachelard’s Poetics of Space and Merleau-Ponti’s Phenomenology of Perception also got assigned as reading. Four fictional characters created by two master short story writers G Maupassant, and O Henry were introduced as DwellersClients in search of their respective dwellings as drawn imaginations in the studio four-fold of Light, Space, Gravity, and Time and at the same time aspire to understand thoroughly Heidegger’s Four-Fold of Earth, Sky, Divinities and Mortals. asserting its place in the corresponding story and its unique character as the Dweller.Keywords: dwelling, imagination, architectural manifestation, phenomenological
Procedia PDF Downloads 70490 Poverty Eradication Program in Malaysia
Authors: Ibrahim Mamat, Wan Mohd Zaifurin Wan Nawang
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Malaysia's poverty eradication program is a long-term plan that was initially implemented by the government after the riots of the races on May 13, 1969. The incident broke out due to the huge economic gap between the majority of Malaysians,Malays and non-Malays minorities. As a result of the event, the government drafted the New Economic Policy(NEP) in 1970 to reduce the differences in economic status among races in Malaysia. At the end of this policy period (NEP) in 1990, the incidence of poverty in Malaysia was around 6.5 per cent. The incidence of poverty in Malaysia continued to decline to 0.6 per cent (2014) through some other policy after the NEP. The decline in poverty has been the result of the government's efforts to implement the New Economic Policy (1970-1990), National Development Policy (1991-2000), NationalVision Policy (2001-2010), and National Transformation Policy (2011-2020).This article also explains the meaning, concepts and measurements of poverty in order to identify the Poverty Level and measure the Poverty Index using various dimensions. This explanation is very important for a country like Malaysia who has some people living below the poverty line. In such a context, an effective poverty eradication policy can benefit the poor.Consequently, this article examines the continuing involvement of the government and non-governmental organizations through the empowerment program of the hardcore poor to change their lifestyle and culture as well as the vicious circle of poverty is indispensable to ensure that poverty eradication programs are in line with current economic and social changes. In addition, the involvement of non-governmental organizations and the State Islamic Religious Council to provide assistance to the poor is appropriate as the institution has its own distinctive interpretation of poverty to determine the type of assistance, criteria and so on to enable the rights of the poor to be ensured and protected.Keywords: economic policy, poor, poverty eradication, poverty program
Procedia PDF Downloads 227489 Hexane Extract of Thymus serpyllum L.: GC-MS Profile, Antioxidant Potential and Anticancer Impact on HepG2 (Liver Carcinoma) Cell Line
Authors: Salma Baig, Bakrudeen Ali Ahmad, Ainnul Hamidah Syahadah Azizan, Hapipah Mohd Ali, Elham Rouhollahi, Mahmood Ameen Abdulla
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Free radical damage induced by reactive oxygen species (ROS) contributes to etiology of many chronic diseases, cancer being one of them. Recent studies have been successful in ROS targeted therapies via antioxidants using mouse models in cancer therapeutics. The present study was designed to scrutinize anticancer activity, antioxidant activity of 5 different extracts of Thymus serpyllum in MDA-MB-231, MCF-7, HepG2, HCT-116, PC3, and A549. Identification of the phytochemicals present in the most active extract of Thymus serpyllum was conducted using gas chromatography coupled with mass spectrophotometry and antioxidant activity was measured by using DPPH radical scavenging and FRAP assay. Anticancer impact of the extract in terms of IC50 was evaluated using MTT cell viability assay. Results revealed that the hexane extract showed the best anticancer activity in HepG2 (Liver Carcinoma Cell Line) with an IC50 value of 23 ± 0.14 µg/ml followed by 25 µg/ml in HCT-116 (Colon Cancer Cell Line), 30 µm/ml in MCF-7 (Breast Cancer Cell Line), 35 µg/ml in MDA-MB-231 (Breast Cancer Cell Line), 57 µg/ml in PC3 (Prostate Cancer Cell Line) and 60 µg/ml in A549 (Lung Carcinoma Cell Line). GC-MS profile of the hexane extract showed the presence of 31 compounds with carvacrol, thymol and thymoquione being the major compounds. Phenolics such as Vitamin E, terpinen-4-ol, borneol and phytol were also identified. Hence, here we present the first report on cytotoxicity of hexane extract of Thymus serpyllum extract in HepG2 cell line with a robust anticancer activity with an IC50 of 23 ± 0.14 µg/ml.Keywords: Thymus serpyllum L., hexane extract, GC-MS profile, antioxidant activity, anticancer activity, HepG2 cell line
Procedia PDF Downloads 517488 The Impact of Virtual Schooling Due to COVID-19 Restrictions on Children’s Mood and Behavior
Authors: Rahaf Alasiri, Tarek Alghamdi, Abdullah Zarkan
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Background: Due to measures such as school closure, social distancing, and virtual teaching during the pandemic, primary school children's psychological well-being is greatly affected. These measures have short and long-term consequences on the children's well-being and mental health. Identifying these consequences is important. Aim: This study aimed to evaluate mood and behavior changes in children who attended school virtually. Subjects and methods: This is a cross-sectional study conducted among children and their parents who visited the outpatient clinic. A self-administered questionnaire was given to the parents of children aged between 6 to 14 years. The questionnaire includes socio-demographic characteristics, Conor's modifies scale to assess the attention deficit hyperactivity disorder (ADHD) of children, and the parental stress scale (PSS) to assess the stress symptoms of the parents. Results: Of the 66 surveyed children, 60.6% were aged between 10 to 14 years old, with the female being dominant (77.3%). The most common medical condition was asthma (7.6%), and nearly two-thirds (63.6%) indicated good health conditions during the pandemic. There was a significant inverse correlation observed between ADHD score and PSS score (r=-0.387). No significant differences are in ADHD and PSS scores in relation to the socio-demographic characteristics of the children, including age, gender, and having an associated medical condition (p>0.05). Conclusion: During the pandemic, children who attended virtual classes did not seem to affect even with restrictions. Most children indicated good health conditions during the pandemic. However, it is surprising to know that in spite of children’s high spirits during the pandemic, their parents were seen to have an increased level of stress. Strategies to address parents’ psychological disorders during the pandemic are warranted.Keywords: children's mood, COVID-19, ADHD, parental stress
Procedia PDF Downloads 71487 Water Productivity and Sensitivity Tolerance Stress Indices in Five Soybean Cultivars (Glycine max L.) at Different Levels of Water Deficit
Authors: Hassan Masoumi, Rashed Alavi, Mahmoud Reza Khorshidian
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In order to measure the water deficit stress effects on seed yield and water productivity of soybean cultivars, a two field experiments wad conducted out via split plot in a randomized complete block design with four replications in 2011 and 2012. Irrigation treatments were three levels (S1; 50, S2; 62.5 and S3; 150 mm) that applied based on evaporation from the ‘class A’ pan. Cultivars were L17, Clean, T.M.S, Williams×Chippewa and M9, too. The results showed that, only extreme water deficit stresses (S3) was reduced number of pods per plants, dry weight, seed yield and also water productivity and water economic productivity, significantly. Among cultivars and at the first and second levels of irrigation (S1, S2) cultivar of L17 and at the third level (S3) cultivar of Wiiliams*Chippwea had the highest seed yield, water productivity and water economic productivity. There were observed a positive and significant correlation between seed yield with number of pods per plants and plants dry weight, too. Also, despite the reduction in water consumption at level of S2 than S1 and due to the lack of a significant reduction in seed yield, water productivity and water economic productivity was also increased, significantly (P < 0.01). All indices of sensitivity and tolerance (SSI, STI and GMP) investigated in this study showed that at the moderate and extreme water deficit stresses (S2, S3), the cultivars of L17 and Wiiliams * Chippwea had the highest tolerance and lowest sensitivity among the cultivars.Keywords: drought, sensitivity indices, yield components, seed
Procedia PDF Downloads 408486 Smart Energy Storage: W₁₈O₄₉ NW/Ti₃C₂Tₓ Composite-Enabled All Solid State Flexible Electrochromic Supercapacitors
Authors: Muhammad Hassan, Kemal Celebi
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Developing a highly efficient electrochromic energy storage device with sufficient color fluctuation and significant electrochemical performance is highly desirable for practical energy-saving applications. Here, to achieve a highly stable material with a large electrochemical storage capacity, a W₁₈O₄₉ NW/Ti₃C₂Tₓ composite has been fabricated and deposited on a pre-assembled Ag and W₁₈O₄₉ NW conductive network by Langmuir-Blodgett technique. The resulting hybrid electrode composed of 15 layers of W₁₈O₄₉ NW/Ti₃C₂Tₓ exhibits an areal capacitance of 125 mF/cm², with a fast and reversible switching response. An optical modulation of 98.2% can be maintained at a current density of 5 mAcm⁻². Using this electrode, we fabricated a bifunctional symmetric electrochromic supercapacitor device having an energy density of 10.26 μWh/cm² and a power density of 0.605 mW/cm², with high capacity retention and full columbic efficiency over 4000 charge-discharge cycles. Meanwhile, the device displays remarkable electrochromic characteristics, including fast switching time (5 s for coloring and 7 s for bleaching) and a significant coloration efficiency of 116 cm²/C with good optical modulation stability. In addition, the device exhibits remarkable mechanical flexibility and fast switching while being stable over 100 bending cycles, which is promising for real-world applications.Keywords: MXene, nanowires, supercapacitor, ion diffusion, electrochromic, coloration efficiency
Procedia PDF Downloads 76485 Efficacy of Learning: Digital Sources versus Print
Authors: Rahimah Akbar, Abdullah Al-Hashemi, Hanan Taqi, Taiba Sadeq
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As technology continues to develop, teaching curriculums in both schools and universities have begun adopting a more computer/digital based approach to the transmission of knowledge and information, as opposed to the more old-fashioned use of textbooks. This gives rise to the question: Are there any differences in learning from a digital source over learning from a printed source, as in from a textbook? More specifically, which medium of information results in better long-term retention? A review of the confounding factors implicated in understanding the relationship between learning from the two different mediums was done. Alongside this, a 4-week cohort study involving 76 1st year English Language female students was performed, whereby the participants were divided into 2 groups. Group A studied material from a paper source (referred to as the Print Medium), and Group B studied material from a digital source (Digital Medium). The dependent variables were grading of memory recall indexed by a 4 point grading system, and total frequency of item repetition. The study was facilitated by advanced computer software called Super Memo. Results showed that, contrary to prevailing evidence, the Digital Medium group showed no statistically significant differences in terms of the shift from Remember (Episodic) to Know (Semantic) when all confounding factors were accounted for. The shift from Random Guess and Familiar to Remember occurred faster in the Digital Medium than it did in the Print Medium.Keywords: digital medium, print medium, long-term memory recall, episodic memory, semantic memory, super memo, forgetting index, frequency of repetitions, total time spent
Procedia PDF Downloads 289484 Assessment of Heavy Metal Bioaccumulation by Tissues of Ipomoea Batatas and Manihot Esculenta Irrigated with Water from Muhammad Ayuba Dam, Kazaure, Jigawa State, Nigeria
Authors: Sa’idu A. Abdullah, Jafar Lawan, A. U. Adamu, Fowotade, S. A., Hamisu Abdu
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Scarcity of quality water in many communities compels inhabitants to use any available water resources for domestic, recreational, industrial and agricultural purposes. Global concern on the potential health hazards of anthropogenic inputs into our ecosystems imposes the need for constant monitoring of levels of pollutants in order to ensure compliance with internationally acceptable criteria. In this research, assessment of bioaccumulation of Cd, Co, Cu, Pb and Zn was carried out using tissues of Ipomoea batatas (sweet potato) and Manihot esculenta (cassava) irrigated with water from Muhammad Ayuba Dam in Kazaure, Jigawa State. The metal concentrations were determined using Flame Atomic Absorption Spectrophotometer (FAAS). The result of the analysis revealed the presence of the metals in varying concentrations. Cd and Co showed higher concentrations in the tubers of Manihot esculenta but all the other investigated metals were more concentrated in the leaves of the plant. Cd and Cu on the other hand showed higher concentration in the root of Ipomoea batatas while the remaining investigated metals were concentrated more in the leaves of the plant. The result of analysis of water samples from five sampling stations in the Dam showed the presence of the metals as follows: Cd, (0.063±0.02 mg/L), Co (0.086±0.03 mg/L), Cu (0.167±0.08 mg/L), Pb (0.22±0.01 mg/L) and Zn (0.047±0.01 mg/L) respectively. The results of bioaccumulation studies using the Bioaccumulation Factors (BAF) index indicated Ipomoea batatas to have higher bioaccumulation potential for Cd, Co and Cu while Pb and Zn were more accumulated in Manihot esculenta. The levels of the metals in both the water samples and plant tissues were all below the WHO permissible limit. This is indicative that the inhabitants of the community under investigation are not at any health risk.Keywords: agriculture, bioaccumulation, heavy metal, plant tissues
Procedia PDF Downloads 385483 Out of Hospital Cardiac Arrest in Kuala Lumpur: A Mixed Method Study on Incidence, Adherence to Protocol, and Issues
Authors: Mohd Said Nurumal, Sarah Sheikh Abdul Karim
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Information regarding out of hospital cardiac arrest incidence include outcome in Malaysia is limited and fragmented. This study aims to identify incidence and adherence to protocol of out of hospital cardiac arrest and also to explore the issues faced by the pre-hospital personnel in regards managing cardiac arrest victim in Kuala Lumpur, Malaysia. A mixed method approach combining the qualitative and quantitative study design was used. The 285 pre-hospital care data sheet of out of hospital cardiac arrest during the year of 2011 were examined by using checklists for identify the incidence and adherence to protocol. Nine semi-structured interviews and two focus group discussions were performed. For the incidence based on the overall out of hospital cardiac arrest cases that occurred in 2011 (n=285), the survival rates were 16.8%. For adherence to protocol, only 89 (41.8%) of the cases adhered to the given protocol and 124 did not adhere to such protocol. The qualitative information provided insight about the issues related to out of hospital cardiac arrest in every aspect. All the relevant qualitative data were merged into few categories relating issues that could affect the management of out of hospital cardiac arrest performed by pre-hospital care team. One of the essential elements in the out of hospital cardiac arrest handling by pre-hospital care is to ensure increase of survival rates and excellent outcomes by adhering to given protocols based on international standard benchmarks. Measures are needed to strengthen the quick activation of the pre-hospital care service, prompt bystander cardiopulmonary resuscitation, early defibrillation and timely advanced cardiac life support and also to tackle all the issues highlighted in qualitative results.Keywords: pre-hospital care, out of hospital cardiac arrest, incidence, protocol, mixed method research
Procedia PDF Downloads 414482 Improvement Anaerobic Digestion Performance of Sewage Sludge by Co-Digestion with Cattle Manure
Authors: Raouf Hassan
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Biogas energy production from sewage sludge is an economically feasible and eco-friendly in nature. Sewage sludge is considered nutrient-rich substrates, but had lower values of carbone which consider an energy source for anaerobic bacteria. The lack or lower values of carbone-to-nitrogen ratio (C/N) reduced biogas yield and fermentation rate. Anaerobic co-digestion of sewage sludge offers several benefits over mono-digestion such as optimize nutrient balance, increased cost-efficiency and increased degradation rate. The high produced amounts of animal manures, which reach up to 90% of the total collected organic wastes, are recommended for the co-digestion with sewage sludge, especially with the limitations of industrial substrates. Moreover, cattle manures had high methane production potential (500 m3/t vsadded). When mixed with sewage sludge the potential methane production increased with increasing cattle manure content. In this paper, the effect of cattle manure (CM) addition as co-substrates on the sewage sludge (SS) anaerobic digestion performance was investigated under mesophilic conditions (35°C) using anaerobic batch reactors. The batch reactors were operated with a working volume 0.8 liter, and a hydraulic retention time of 30 days. The research work focus on studying two main parameters; the biogas yield (expressed as VSS) and pH values inside the reactors.Keywords: anaerobic digestion, sewage sludge, cattle manure, mesophilic, biogas yield, pH
Procedia PDF Downloads 315481 Hemodynamics of a Cerebral Aneurysm under Rest and Exercise Conditions
Authors: Shivam Patel, Abdullah Y. Usmani
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Physiological flow under rest and exercise conditions in patient-specific cerebral aneurysm models is numerically investigated. A finite-volume based code with BiCGStab as the linear equation solver is used to simulate unsteady three-dimensional flow field through the incompressible Navier-Stokes equations. Flow characteristics are first established in a healthy cerebral artery for both physiological conditions. The effect of saccular aneurysm on cerebral hemodynamics is then explored through a comparative analysis of the velocity distribution, nature of flow patterns, wall pressure and wall shear stress (WSS) against the reference configuration. The efficacy of coil embolization as a potential strategy of surgical intervention is also examined by modelling coil as a homogeneous and isotropic porous medium where the extended Darcy’s law, including Forchheimer and Brinkman terms, is applicable. The Carreau-Yasuda non-Newtonian blood model is incorporated to capture the shear thinning behavior of blood. Rest and exercise conditions correspond to normotensive and hypertensive blood pressures respectively. The results indicate that the fluid impingement on the outer wall of the arterial bend leads to abnormality in the distribution of wall pressure and WSS, which is expected to be the primary cause of the localized aneurysm. Exercise correlates with elevated flow velocity, vortex strength, wall pressure and WSS inside the aneurysm sac. With the insertion of coils in the aneurysm cavity, the flow bypasses the dilatation, leading to a decline in flow velocities and WSS. Particle residence time is observed to be lower under exercise conditions, a factor favorable for arresting plaque deposition and combating atherosclerosis.Keywords: 3D FVM, Cerebral aneurysm, hypertension, coil embolization, non-Newtonian fluid
Procedia PDF Downloads 234480 Impact of Mathematical Modeling on Mathematics Achievement, Attitude, and Interest of Pre-Service Teachers in Niger State, Nigeria
Authors: Mohammed Abubakar Ndanusa, A. A. Hassan, R. W. Gimba, A. M. Alfa, M. T. Abari
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This study investigated the Impact of Mathematical Modeling on Mathematics Achievement, Attitude and Interest of Pre-Service Teachers in Niger States, Nigeria. It was an attempt to ease students’ difficulties in comprehending mathematics. The study used randomized pretest, posttest control group design. Two Colleges of Education were purposively selected from Niger State with a sample size of eighty-four 84 students. Three research instruments used are Mathematical Modeling Achievement Test (MMAT), Attitudes Towards Mathematical Modeling Questionnaire (ATMMQ) and Mathematical Modeling Students Interest Questionnaire (MMSIQ). Pearson Product Moment Correlation (PPMC) formula was used for MMAT and Alpha Cronbach was used for ATMMQ and MMSIQ to determine their reliability coefficient and the values the following values were obtained respectively 0.76, 0.75 and 0.73. Independent t-test statistics was used to test hypothesis One while Mann Whitney U-test was used to test hypothesis Two and Three. Findings revealed that students taught Mathematics using Mathematical Modeling performed better than their counterparts taught using lecture method. However, there was a significant difference in the attitude and interest of pre-service mathematics teachers after being exposed to mathematical modeling. The strategy, therefore, was recommended to be used by Mathematics teachers with a view to improving students’ attitude and interest towards Mathematics. Also, modeling should be taught at NCE level in order to prepare pre-service teachers towards real task in the field of Mathematics.Keywords: achievement, attitude, interest, mathematical modeling, pre-service teachers
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