Search results for: accounting history
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3193

Search results for: accounting history

2113 Narrating Irish Identity: Retrieving ‘Irishness’ in the Works of William Butler Yeats and Seamus Heaney

Authors: Rafik Massoudi

Abstract:

Irish identity continues to be discussed in various fields including social science, culture, literary humanities as well as political debates. In this context, Irishness had been usurped for a long time by the hegemonic power of the British Empire. That is why, Irish writers, in general, and Seamus Heaney along with William Butler Yeats, in particular, endeavored to retrieve this lost identity by shedding light on Irish history, folklore, communal traditions, landscape, indigenous people, language as well as culture. In this context, we may speak of a decolonizing attempt that allowed these writers to represent the autonomous Irish subjectivity by establishing an ethical relationship based on an extraordinary approach to the represented alterity. This article, indeed, places itself within the arena of postmodern, postcolonial discussions of the issue of identity and, particularly, of Irishness.

Keywords: identity, Irishess, narration, postcolonialism

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2112 Factors Affecting Cost Efficiency of Municipal Waste Services in Tuscan Municipalities: An Empirical Investigation by Accounting for Different Management

Authors: María Molinos-Senante, Giulia Romano

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This paper aims at investigating the effect of ownership in the efficiency assessment of municipal solid waste management. In doing so, the Data Envelopment Analysis meta-frontier approach integrating unsorted waste as undesirable output was applied. Three different clusters of municipalities have been created on the basis of the ownership type of municipal waste operators. In the second stage of analysis, the paper investigates factors affecting efficiency, in order to provide an outlook of levers to be used by policy and decision makers to improve efficiency, taking into account different management models in force. Results show that public waste management firms have better performance than mixed and private ones since their efficiency scores are significantly larger. Moreover, it has been demonstrated that the efficiency of waste management firms is statistically influenced by the age of population, population served, municipal size, population density and tourism rate. It evidences the importance of economies of scale on the cost efficiency of waste management. This issue is relevant for policymakers to define and implement policies aimed to improve the long-term sustainability of waste management in municipalities.

Keywords: data envelopment analysis, efficiency, municipal solid waste, ownership, undesirable output

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2111 Augmented Reality and Storytelling in Cities: An Application to Lisbon Street Art

Authors: Francisco Guimarães, Mauro Figueiredo, José Rodrigues

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Cities are spaces of memory with several zones (parts of cities) with their own history and cultural events. Today, cities are also marked by a form of intangible cultural heritage like street art, which creates a visual culture based on the process of reflection about the city and the world. To link these realities and create a personal user interaction with this cultural heritage it is important to capture the story and aesthetics, and find alternatives to immerse the user in these spaces of memory. To that end, this article presents a project which combines Augmented Reality technologies and concepts of Transmedia Storytelling applied to Lisbon City, using Street Art artifacts as markers in a framework of digital media-art.

Keywords: augmented reality, cultural heritage, street art, transmedia storytelling, digital media-art

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2110 A Systematic Review on Energy Performance Gap in Buildings

Authors: Derya Yilmaz, Ali Murat Tanyer, Irem Dikmen Toker

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There are many studies addressing the discrepancy between the planned and actual performance of buildings, which is defined as the energy performance gap. The difference between expected and actual project results usually depends on risky events and how these risks are managed throughout the project. This study presents a systematic review of the literature about the energy performance gap in buildings. First of all, a brief history and definitions of the energy performance gap are given. The initial search string is applied on Scopus and Web of Science databases. Research activities in years, main research interests, the co-occurrence of keywords based on average publication year are given. Scientometric analyses are conducted using Vosviewer. After the review, the papers are grouped to thematic relevance. This research will create a basis for analyzing the research focus, methods, limitations, and research gaps of key papers in the field.

Keywords: energy performance gap, discrepancy, energy efficient buildings, green buildings

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2109 Violent, Psychological, Sexual and Abuse-Related Emergency Department Usage amongst Pediatric Victims of Physical Assault and Gun Violence: A Case-Control Study

Authors: Mary Elizabeth Bernardin, Margie Batek, Joseph Moen, David Schnadower

Abstract:

Background: Injuries due to interpersonal violence are a common reason for emergency department (ED) visits amongst the American pediatric population. Gun violence, in particular, is associated with high morbidity, mortality as well as financial costs. Patterns of pediatric ED usage may be an indicator of risk for future violence, but very little data on the topic exists. Objective: The aims of this study were to assess for frequencies of ED usage for previous interpersonal violence, mental/behavioral issues, sexual/reproductive issues and concerns for abuse in youths presenting to EDs due to physical assault injuries (PAIs) compared to firearm injuries (FIs). Methods: In this retrospective case-control study, ED charts of children ages 8-19 years who presented with injuries due to interpersonal violent encounters from 2014-2017 were reviewed. Data was collected regarding all previous ED visits for injuries due to interpersonal violence (including physical assaults and firearm injuries), mental/behavioral health visits (including depression, suicidal ideation, suicide attempt, homicidal ideation and violent behavior), sexual/reproductive health visits (including sexually transmitted infections and pregnancy related issues), and concerns for abuse (including physical abuse or domestic violence, neglect, sexual abuse, sexual assault, and intimate partner violence). Logistic regression was used to identify predictors of gun violence based on previous ED visits amongst physical assault injured versus firearm injured youths. Results: A total of 407 patients presenting to the ED for an interpersonal violent encounter were analyzed, 251 (62%) of which were due to physical assault injuries (PAIs) and 156 (38%) due to firearm injuries (FIs). The majority of both PAI and FI patients had no previous history of ED visits for violence, mental/behavioral health, sexual/reproductive health or concern for abuse (60.8% PAI, 76.3% FI). 19.2% of PAI and 13.5% of FI youths had previous ED visits for physical assault injuries (OR 0.68, P=0.24, 95% CI 0.36 to 1.29). 1.6% of PAI and 3.2% of FI youths had a history of ED visits for previous firearm injuries (OR 3.6, P=0.34, 95% CI 0.04 to 2.95). 10% of PAI and 3.8% of FI youths had previous ED visits for mental/behavioral health issues (OR 0.91, P=0.80, 95% CI 0.43 to 1.93). 10% of PAI and 2.6% of FI youths had previous ED visits due to concerns for abuse (OR 0.76, P=0.55, 95% CI 0.31 to 1.86). Conclusions: There are no statistically significant differences between physical assault-injured and firearm-injured youths in terms of ED usage for previous violent injuries, mental/behavioral health visits, sexual/reproductive health visits or concerns for abuse. However, violently injured youths in this study have more than twice the number of previous ED usage for physical assaults and mental health visits than previous literature indicates. Data comparing ED usage of victims of interpersonal violence to nonviolent ED patients is needed, but this study supports the notion that EDs may be a useful place for identification of and enrollment in interventions for youths most at risk for future violence.

Keywords: child abuse, emergency department usage, pediatric gun violence, pediatric interpersonal violence, pediatric mental health, pediatric reproductive health

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2108 Molecular Dynamics Simulation for Buckling Analysis at Nanocomposite Beams

Authors: Babak Safaei, A. M. Fattahi

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In the present study we have investigated axial buckling characteristics of nanocomposite beams reinforced by single-walled carbon nanotubes (SWCNTs). Various types of beam theories including Euler-Bernoulli beam theory, Timoshenko beam theory and Reddy beam theory were used to analyze the buckling behavior of carbon nanotube-reinforced composite beams. Generalized differential quadrature (GDQ) method was utilized to discretize the governing differential equations along with four commonly used boundary conditions. The material properties of the nanocomposite beams were obtained using molecular dynamic (MD) simulation corresponding to both short-(10,10) SWCNT and long-(10,10) SWCNT composites which were embedded by amorphous polyethylene matrix. Then the results obtained directly from MD simulations were matched with those calculated by the mixture rule to extract appropriate values of carbon nanotube efficiency parameters accounting for the scale-dependent material properties. The selected numerical results were presented to indicate the influences of nanotube volume fractions and end supports on the critical axial buckling loads of nanocomposite beams relevant to long- and short-nanotube composites.

Keywords: nanocomposites, molecular dynamics simulation, axial buckling, generalized differential quadrature (GDQ)

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2107 Damage-Based Seismic Design and Evaluation of Reinforced Concrete Bridges

Authors: Ping-Hsiung Wang, Kuo-Chun Chang

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There has been a common trend worldwide in the seismic design and evaluation of bridges towards the performance-based method where the lateral displacement or the displacement ductility of bridge column is regarded as an important indicator for performance assessment. However, the seismic response of a bridge to an earthquake is a combined result of cyclic displacements and accumulated energy dissipation, causing damage to the bridge, and hence the lateral displacement (ductility) alone is insufficient to tell its actual seismic performance. This study aims to propose a damage-based seismic design and evaluation method for reinforced concrete bridges on the basis of the newly developed capacity-based inelastic displacement spectra. The capacity-based inelastic displacement spectra that comprise an inelastic displacement ratio spectrum and a corresponding damage state spectrum was constructed by using a series of nonlinear time history analyses and a versatile, smooth hysteresis model. The smooth model could take into account the effects of various design parameters of RC bridge columns and correlates the column’s strength deterioration with the Park and Ang’s damage index. It was proved that the damage index not only can be used to accurately predict the onset of strength deterioration, but also can be a good indicator for assessing the actual visible damage condition of column regardless of its loading history (i.e., similar damage index corresponds to similar actual damage condition for the same designed columns subjected to very different cyclic loading protocols as well as earthquake loading), providing a better insight into the seismic performance of bridges. Besides, the computed spectra show that the inelastic displacement ratio for far-field ground motions approximately conforms to the equal displacement rule when structural period is larger than around 0.8 s, but that for near-fault ground motions departs from the rule in the whole considered spectral regions. Furthermore, the near-fault ground motions would lead to significantly greater inelastic displacement ratio and damage index than far-field ground motions and most of the practical design scenarios cannot survive the considered near-fault ground motion when the strength reduction factor of bridge is not less than 5.0. Finally, the spectrum formula is presented as a function of structural period, strength reduction factor, and various column design parameters for far-field and near-fault ground motions by means of the regression analysis of the computed spectra. And based on the developed spectrum formula, a design example of a bridge is presented to illustrate the proposed damage-based seismic design and evaluation method where the damage state of the bridge is used as the performance objective.

Keywords: damage index, far-field, near-fault, reinforced concrete bridge, seismic design and evaluation

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2106 Accountants and Anti-Money Laundering Compliance in the Real Estate Sector

Authors: Mark E. Lokanan, Liz Lee

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This paper aims to examine the role of accountants as gatekeepers in anti-money laundering compliance in real estate transactions. The paper seeks to answer questions on ways in which accountants are involved in real estate transactions and mandatory compliance with regulatory authorities in Canada. The data for the study came from semi-structured interviews with accountants, lawyers, and government officials. Preliminary results reveal that there is a conflict between accountants’ obligation to disclose and loyalty to their clients. Accountants often do not see why they are obligated to disclose their clients' information to government agencies. The importance of the client in terms of the amount of revenue contributed to the accounting firm also plays a significant role in accountants' reporting decision-making process. Although the involvement of accountants in real estate purchase and sale transactions is limited to lawyers or notaries, they are often involved in designing financing schemes, which may involve money laundering activities. The paper is of wider public policy interests to both accountants and regulators. It is hard not to see Chartered Professional Accountant (CPA) Canada and government regulators using the findings to better understand the decision-making processes of accountants in their reporting practices to regulatory authorities.

Keywords: money laundering, real estate, disclosure, legislation, compliance

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2105 Clinical Neuropsychology in India: Challenges and Achievements

Authors: Garima Joshi, Ashima N. Wadhawan

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Neuropsychology in India is a fairly new field, having started only four decades back. Neuropsychology has come a long way since the establishment of the first department, from using western batteries for assessing patients to the development of highly reliable indigenous tools for assessing neuropsychological functioning. Clinical neuropsychology has risen as a discipline in the field of assessing and rehabilitating patients with various neurological conditions such as Traumatic Brain Injury, Stroke, Mild Cognitive Impairment, Alzheimer’s, Schizophrenia and other disorders with cognitive decline. The current review attempts to assimilate the history of the discipline in India, along with the current developments and future direction of the field and highlights the pursuit and undertakings of the scientists to provide culturally appropriate services, in terms of assessment and rehabilitation, to the Indian population.

Keywords: clinical neuropsychology, cognitive assessment, cognitive rehabilitation, neuropsychological test batteries in India

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2104 Incidences and Factors Associated with Perioperative Cardiac Arrest in Trauma Patient Receiving Anesthesia

Authors: Visith Siriphuwanun, Yodying Punjasawadwong, Suwinai Saengyo, Kittipan Rerkasem

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Objective: To determine incidences and factors associated with perioperative cardiac arrest in trauma patients who received anesthesia for emergency surgery. Design and setting: Retrospective cohort study in trauma patients during anesthesia for emergency surgery at a university hospital in northern Thailand country. Patients and methods: This study was permitted by the medical ethical committee, Faculty of Medicine at Maharaj Nakorn Chiang Mai Hospital, Thailand. We clarified data of 19,683 trauma patients receiving anesthesia within a decade between January 2007 to March 2016. The data analyzed patient characteristics, traumas surgery procedures, anesthesia information such as ASA physical status classification, anesthesia techniques, anesthetic drugs, location of anesthesia performed, and cardiac arrest outcomes. This study excluded the data of trauma patients who had received local anesthesia by surgeons or monitoring anesthesia care (MAC) and the patient which missing more information. The factor associated with perioperative cardiac arrest was identified with univariate analyses. Multiple regressions model for risk ratio (RR) and 95% confidence intervals (CI) were used to conduct factors correlated with perioperative cardiac arrest. The multicollinearity of all variables was examined by bivariate correlation matrix. A stepwise algorithm was chosen at a p-value less than 0.02 was selected to further multivariate analysis. A P-value of less than 0.05 was concluded as statistically significant. Measurements and results: The occurrence of perioperative cardiac arrest in trauma patients receiving anesthesia for emergency surgery was 170.04 per 10,000 cases. Factors associated with perioperative cardiac arrest in trauma patients were age being more than 65 years (RR=1.41, CI=1.02–1.96, p=0.039), ASA physical status 3 or higher (RR=4.19–21.58, p < 0.001), sites of surgery (intracranial, intrathoracic, upper intra-abdominal, and major vascular, each p < 0.001), cardiopulmonary comorbidities (RR=1.55, CI=1.10–2.17, p < 0.012), hemodynamic instability with shock prior to receiving anesthesia (RR=1.60, CI=1.21–2.11, p < 0.001) , special techniques for surgery such as cardiopulmonary bypass (CPB) and hypotensive techniques (RR=5.55, CI=2.01–15.36, p=0.001; RR=6.24, CI=2.21–17.58, p=0.001, respectively), and patients who had a history of being alcoholic (RR=5.27, CI=4.09–6.79, p < 0.001). Conclusion: Incidence of perioperative cardiac arrest in trauma patients receiving anesthesia for emergency surgery was very high and correlated with many factors, especially age of patient and cardiopulmonary comorbidities, patient having a history of alcoholic addiction, increasing ASA physical status, preoperative shock, special techniques for surgery, and sites of surgery including brain, thorax, abdomen, and major vascular region. Anesthesiologists and multidisciplinary teams in pre- and perioperative periods should remain alert for warning signs of pre-cardiac arrest and be quick to manage the high-risk group of surgical trauma patients. Furthermore, a healthcare policy should be promoted for protecting against accidents in high-risk groups of the population as well.

Keywords: perioperative cardiac arrest, trauma patients, emergency surgery, anesthesia, factors risk, incidence

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2103 Labour Migration in Russia in the Context of Russia’s National Security Problem

Authors: A. V. Dolzhikova

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The article deals with the problems of labour migration in the Russian Federation in the context of Russia's national security, provides the typology of migrants residing in the territory of the Russian Federation and analyzes the risk factors. The author considers the structure of migration flows and the terms of legal, economic and socio-cultural adaptation of migrants in the Russian Federation. In this connection, the status of the Russian migration legislation, the concept of the comprehensive exam in Russian as a foreign language, history of Russia and the basics of the Russian Federation legislation for foreign citizens which was introduced in Russia on January 1, 2015, are analyzed. The article discloses its role as the adaptation strategy and the factor of Russia's migration security.

Keywords: comprehensive exam, migration policy, migration legislation, Russia's national security

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2102 Metagenomics, Urinary Microbiome, and Chronic Prostatitis

Authors: Elmira Davasaz Tabrizi, Mushteba Sevil, Ercan Arican

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Directly or indirectly, the human microbiome, or the population of bacteria and other microorganisms living in the human body, has been linked with human health. Various research has examined the connection with both illness status and the composition of the human microbiome, even though current studies indicate that the gut microbiome influences the mucosa and immune system. A significant amount of effort is being put into understanding the human microbiome's natural history in terms of health outcomes while also expanding our comprehension of the molecular connections between the microbiome and the host. To maintain health and avoid disease, these efforts ultimately seek to find efficient methods for recovering human microbial communities. This review article describes how the human microbiome leads to chronic diseases and discusses evidence for an important significant disorder that is related to the microbiome and linked to prostate cancer: chronic prostatitis (CP).

Keywords: urobiome, chronic prostatitis, metagenomic, urinary microbiome

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2101 Educational Infrastructure a Barrier for Teaching and Learning Architecture

Authors: Alejandra Torres-Landa López

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Introduction: Can architecture students be creative in spaces conformed by an educational infrastructure build with paradigms of the past?, this question and others related are answered in this paper as it presents the PhD research: An anthropic conflict in Mexican Higher Education Institutes, problems and challenges of the educational infrastructure in teaching and learning History of Architecture. This research was finished in 2013 and is one of the first studies conducted nationwide in Mexico that analysis the educational infrastructure impact in learning architecture; its objective was to identify which elements of the educational infrastructure of Mexican Higher Education Institutes where architects are formed, hinder or contribute to the teaching and learning of History of Architecture; how and why it happens. The methodology: A mixed methodology was used combining quantitative and qualitative analysis. Different resources and strategies for data collection were used, such as questionnaires for students and teachers, interviews to architecture research experts, direct observations in Architecture classes, among others; the data collected was analyses using SPSS and MAXQDA. The veracity of the quantitative data was supported by the Cronbach’s Alpha Coefficient, obtaining a 0.86, figure that gives the data enough support. All the above enabled to certify the anthropic conflict in which Mexican Universities are. Major findings of the study: Although some of findings were probably not unknown, they haven’t been systematized and analyzed with the depth to which it’s done in this research. So, it can be said, that the educational infrastructure of most of the Higher Education Institutes studied, is a barrier to the educational process, some of the reasons are: the little morphological variation of space, the inadequate control of lighting, noise, temperature, equipment and furniture, the poor or none accessibility for disable people; as well as the absence, obsolescence and / or insufficiency of information technologies are some of the issues that generate an anthropic conflict understanding it as the trouble that teachers and students have to relate between them, in order to achieve significant learning). It is clear that most of the educational infrastructure of Mexican Higher Education Institutes is anchored to paradigms of the past; it seems that they respond to the previous era of industrialization. The results confirm that the educational infrastructure of Mexican Higher Education Institutes where architects are formed, is perceived as a "closed container" of people and data; infrastructure that becomes a barrier to teaching and learning process. Conclusion: The research results show it's time to change the paradigm in which we conceive the educational infrastructure, it’s time to stop seen it just only as classrooms, workshops, laboratories and libraries, as it must be seen from a constructive, urban, architectural and human point of view, taking into account their different dimensions: physical, technological, documental, social, among others; so the educational infrastructure can become a set of elements that organize and create spaces where ideas and thoughts can be shared; to be a social catalyst where people can interact between each other and with the space itself.

Keywords: educational infrastructure, impact of space in learning architecture outcomes, learning environments, teaching architecture, learning architecture

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2100 Transient Analysis of Laminated Rubber Bearing Bridge during High Intensity Earthquake

Authors: N. M. Amin, W. N. A. W. Sulaiman

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The effectiveness of the seismic response between 3D solid elements model and simplified beam elements model has been investigated. At present, the studies of the numerical modelling using 3D solid element are minimal due to numerical software constraint. The finite element analysis using 3D solid element was chosen to study displacement response of laminated rubber bearing (LRB) during high intensity Kobe earthquake. In this research a simply supported bridge (single span), fixed at support was analysed by using transient analysis subjected to real time history loading of Kobe earthquake.

Keywords: laminated rubber bearing, solid element, simplified beam element, transient analysis

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2099 Introduction to Buddhist Archaeology of Haryana, India

Authors: Chander Shekhar, Manoj Kumar

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The present research paper is based on the explorations and excavations of Buddhist sites of the Indian state Haryana. It is a small state in north India. Earlier it was part of greater Punjab. Haryana has a very rich ancient history right from the Stone Age. It is known as the cradle of civilization. During the Buddha period, Haryana was very prosperous. Buddha also visited this region during the travel of the northwest province of British India. In this research work, the authors describe the Buddhist trail in Haryana and the tangible heritage of Buddhism, which were built in the respect and memory of the Buddha's journey like Stupa, Monasteries, Pillar, sculptures, etc. Several stupas like Chaneti Stupa, Thanesar Stupa, Agroha stupa, Adibadri, Katrawali, Assandh Stupa, and many monasteries were come into light during the excavation and exploration in Haryana as well as a lot of Buddhist sculptures also found.

Keywords: archaeology, Buddhism, exploration, excavations, stupa

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2098 Challenges and Opportunities in Modelling Energy Behavior of Household in Malaysia

Authors: Zuhaina Zakaria, Noraliza Hamzah, Siti Halijjah Shariff, Noor Aizah Abdul Karim

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The residential sector in Malaysia has become the single largest energy sector accounting for 21% of the entire energy usage of the country. In the past 10 years, a number of energy efficiency initiatives in the residential sector had been undertaken by the government including. However, there is no clear evidence that the total residential energy consumption has been reduced substantially via these strategies. Household electrical appliances such as air conditioners, refrigerators, lighting and televisions are used depending on the consumers’ activities. The behavior of household occupants played an important role in energy consumption and influenced the operation of the physical devices. Therefore, in order to ensure success in energy efficiency program, it requires not only the technological aspect but also the consumers’ behaviors component. This paper focuses on the challenges and opportunities in modelling residential consumer behavior in Malaysia. A field survey to residential consumers was carried out and responses from the survey were analyzed to determine the consumers’ level of knowledge and awareness on energy efficiency. The analyses will be used in determining a right framework to explain household energy use intentions and behavior. These findings will be beneficial to power utility company and energy regulator in addressing energy efficiency related issues.

Keywords: consumer behavior theories, energy efficiency, household occupants, residential consumer

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2097 Fatigue Truck Modification Factor for Design Truck (CL-625)

Authors: Mohamad Najari, Gilbert Grondin, Marwan El-Rich

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Design trucks in standard codes are selected based on the amount of damage they cause on structures-specifically bridges- and roads to represent the real traffic loads. Some limited numbers of trucks are run on a bridge one at a time and the damage on the bridge is recorded for each truck. One design track is also run on the same bridge “n” times -“n” is the number of trucks used previously- to calculate the damage of the design truck on the same bridge. To make these damages equal a reduction factor is needed for that specific design truck in the codes. As the limited number of trucks cannot be the exact representative of real traffic through the life of the structure, these reduction factors are not accurately calculated and they should be modified accordingly. Started on July 2004, the vehicle load data were collected in six weigh in motion (WIM) sites owned by Alberta Transportation for eight consecutive years. This database includes more than 200 million trucks. Having these data gives the opportunity to compare the effect of any standard fatigue trucks weigh and the real traffic load on the fatigue life of the bridges which leads to a modification for the fatigue truck factor in the code. To calculate the damage for each truck, the truck is run on the bridge, moment history of the detail under study is recorded, stress range cycles are counted, and then damage is calculated using available S-N curves. A 2000 lines FORTRAN code has been developed to perform the analysis and calculate the damages of the trucks in the database for all eight fatigue categories according to Canadian Institute of Steel Construction (CSA S-16). Stress cycles are counted using rain flow counting method. The modification factors for design truck (CL-625) are calculated for two different bridge configurations and ten span lengths varying from 1 m to 200 m. The two considered bridge configurations are single-span bridge and four span bridge. This was found to be sufficient and representative for a simply supported span, positive moment in end spans of bridges with two or more spans, positive moment in interior spans of three or more spans, and the negative moment at an interior support of multi-span bridges. The moment history of the mid span is recorded for single-span bridge and, exterior positive moment, interior positive moment, and support negative moment are recorded for four span bridge. The influence lines are expressed by a polynomial expression obtained from a regression analysis of the influence lines obtained from SAP2000. It is found that for design truck (CL-625) fatigue truck factor is varying from 0.35 to 0.55 depending on span lengths and bridge configuration. The detail results will be presented in the upcoming papers. This code can be used for any design trucks available in standard codes.

Keywords: bridge, fatigue, fatigue design truck, rain flow analysis, FORTRAN

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2096 Adoption of International Financial Reporting Standards and Earnings Quality in Listed Deposit Money Banks in Nigeria

Authors: Shehu Usman Hassan

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Published accounting information in financial statements are 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 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. This paper investigates firm attributes from perspective of structure, monitoring, performance elements of listed deposit money banks in Nigeria. The study adopted correlational research design with balanced panel data of 14 banks as sample of the study using multiple regression as a tool of analysis. The result reveals that firms attributes (leverage, profitability, liquidity, bank size and bank growth) has as significant influence on earnings quality of listed deposit money banks in Nigeria after the adoption of IFRS, while the pre period shows that the selected firm attributes has no significant impact on earnings quality. It is therefore concluded that the adoption of IFRS is right and timely.

Keywords: earnings quality, firm attributes, listed deposit money bank, Nigeria

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2095 Health Counseling in the Republic of Estonia through Magazines (1930 – 1940): Striving for a European Lifestyle

Authors: Merle Talvik, Taimi Tulva, Kristi Puusepp, Ülle Ernits

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Background data. This is a study in the field of health humanities. The 1930s were years of rapid cultural and economic development in Europe and in Estonia. The urban way of life the glamorous lifestyle gained popularity, although the society of Estonia in the 1930s had traditionally been agrarian. People's free time increased, which needed to be filled with activities either at home or outside the home. Therefore, the number of popular magazines aimed at housewives increased. More than 200 magazines and bulletins were published in the Republic of Estonia before the Second World War (in 1934, the population of Estonia was 1,126,000). In the 1930s, the Republic of Estonia faced several challenges in healthcare. Infectious diseases, alcoholism, prostitution and child mortality had to be dealt with. Healers without medical education operated in the villages. For the average person, medical care was quite expensive, and despite efforts, by 1940, only 20% of the population was covered by health insurance. Advice published in popular family magazines provided help in solving, understanding and preventing health problems. Aim. The aim of the study is to analyze the health counseling through magazines during the Republic of Estonia (1930-1940) in historical and cultural context. Method. In total, 420 magazine issues were processed. An extensive textual analysis, as well as an analysis of photographs and illustrations from the aspect of health advice was carried out to achieve the research objective. Results. Health counseling was written by well-known doctors of the time, leaders of the abstinence movement and others. There was advice in various areas: prevention of infectious and non-infectious diseases and their treatment with simple methods, first aid, combating sexually transmitted diseases, women's and children's health, mental health, folk medicine techniques, abstinence, healthy eating, skin care, hygiene, introducing pharmacy products. Advice was offered in both written and visual form. Photos and illustrations helped to empower the health advice. Folk heritage and health knowledge of the time were relied upon, and a scientific point of view was popularized. Aspirations towards a European lifestyle were reflected in articles and illustrations. Contribution. The article has an ethnological attitude, and its impact comes down to understanding the history of health care in its socio-cultural context. The health counseling topics of the 1930s are also applicable in today's health education and research. Health counseling builds on the legacy of the past, and it helps to understand that the past is in the future and the main principles of health counseling arise from our history and background.

Keywords: estonian republic, health counseling, lifestyle, magazines, media

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2094 Oil-to-Cash Reform and Inequality Evidence From Iranian Reform 2010

Authors: Mohammadali Mokhtari

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Developing countries increasingly recognize the need to reduce energy subsidies. Cash transfers are proposed instead of subsidies to mitigate the negative effects of energy subsidy reforms. However, there is little evidence about the redistribution effect of these subsidy-to-cash reforms. We study the redistribution impact of the largest subsidy-to-cash reform in the history of developing countries in Iran in 2010. We find a strong pro-poor impact of the reform using five inequality measures, including the Gini index and the ratio of rich to poor expenditures. Finally, we show this pro-poor impact is on average and discuss other possible mechanisms by which low-income groups objected to these pro-poor reforms in the next round, which took place in November 2019 and led to wide and large protests.

Keywords: energy economics, subsidy reform, inequality, Middle East, Iran

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2093 Towards a Non-Cohesive Self Metamodernist Literature as Case Study

Authors: Ali Oublal

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If any period in history seems appropriate for the study of identity, it is a period of greater mobility; the 21st century. Margaret Wetherill (2009) is thus right while asking who we can be in this age. New biographies of people, their trajectories and new locations appear on the ground; how people do make sense of the self becomes the central question not only for social scientists, and cultural theorists but also for literary critics. New-fangled technologies have resulted in the substitution of stable identities by multiple, fragmented and more uncertain identities. A liquid sense of the self as well as unstable and dynamic forms of life does not fail to inspire novelists who have given robust sense of identities attributed to their characters. The following account comes to snapshot features of identity as being presented by meta-modernist novels: the sympathizer, sisters and a girl is a half formed thing. It is a stance that refutes the claim of Elliott‘s who still adheres the stable state of identity in meta-modernist age while reconciling the two paradigms modernity and postmodernity.

Keywords: identity, metamodernism, fragmantation, stability, literature

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2092 Characterization of Ultrasonic Nonlinearity in Concrete under Cyclic Change of Prestressing Force

Authors: Gyu-Jin Kim, Hyo-Gyoung Kwak

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In this research, the effect of prestressing force on the nonlinearity of concrete was investigated by an experimental study. For the measurement of ultrasonic nonlinearity, a prestressed concrete beam was prepared and a nonlinear resonant ultrasound method was adopted. When the prestressing force changes, the stress state of the concrete inside the beam is affected, which leads to the occurrence of micro-cracks and changes in mechanical properties. Therefore, it is necessary to introduce nonlinear ultrasonic technology which sensitively reflects microstructural changes. Repetitive prestressing load history, including maximum levels of 45%, 60% and 75%, depending on the compressive strength, is designed to evaluate the impact of loading levels on the nonlinearity. With the experimental results, the possibility of ultrasonic nonlinearity as a trial indicator of stress was evaluated.

Keywords: micro crack, nonlinear ultrasonic resonant spectroscopy, prestressed concrete beam, prestressing force, ultrasonic nonlinearity

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2091 Studying the Effects of Conditional Conservatism and Lack of Information Asymmetry on the Cost of Capital of the Accepted Companies in Tehran Stock Exchange

Authors: Fayaz Moosavi, Saeid Moradyfard

Abstract:

One of the methods in avoiding management fraud and increasing the quality of financial information, is the notification of qualitative features of financial information, including conservatism characteristic. Although taking a conservatism approach, while boosting the quality of financial information, is able to reduce the informational risk and the cost of capital stock of commercial department, by presenting an improper image about the situation of the commercial department, raises the risk of failure in returning the main and capital interest, and consequently the cost of capital of the commercial department. In order to know if conservatism finally leads to the increase or decrease of the cost of capital or does not have any influence on it, information regarding accepted companies in Tehran stock exchange is utilized by application of pooling method from 2007 to 2012 and it included 124 companies. The results of the study revealed that there is an opposite and meaningful relationship between conditional conservatism and the cost of capital of the company. In other words, if bad and unsuitable news and signs are reflected sooner than good news in accounting profit, the cost of capital of the company increases. In addition, there is a positive and meaningful relationship between the cost of capital and lack of information asymmetry.

Keywords: conditional conservatism, lack of information asymmetry, the cost of capital, stock exchange

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2090 Reclaiming the Lost Jewish Identity of a Second Generation Holocaust Survivor Raised as a Christian: The Role of Art and Art Therapy

Authors: Bambi Ward

Abstract:

Children of Holocaust survivors have been described as inheriting their parents’ trauma as a result of ‘vicarious memory’. The term refers to a process whereby second generation Holocaust survivors subconsciously remember aspects of Holocaust trauma, despite not having directly experienced it. This can occur even when there has been a conspiracy of silence in which survivors chose not to discuss the Holocaust with their children. There are still people born in various parts of the world such as Poland, Hungary, other parts of Europe, USA, Canada and Australia, who have only learnt of their Jewish roots as adults. This discovery may occur during a parent’s deathbed confession, or when an adult child is sorting through the personal belongings of a deceased family member. Some Holocaust survivors chose to deny their Jewish heritage and raise their children as Christians. Reasons for this decision include the trauma experienced during the Holocaust for simply being Jewish, the existence of anti-Semitism, and the desire to protect one’s self and one’s family. Although there has been considerable literature written about the transgenerational impact of trauma on children of Holocaust survivors, there has been little scholarly investigation into the effects of a hidden Jewish identity on these children. This paper presents a case study of an adult child of Hungarian Holocaust survivors who was raised as a Christian. At the age of eight she was told about her family’s Jewish background, but her parents insisted that she keep this a secret, even if asked directly. She honoured their request until she turned forty. By that time she had started the challenging process of reclaiming her Jewish identity. The paper outlines the tension between family loyalty and individual freedom, and discusses the role that art and art therapy played in assisting the subject of the case study to reclaim her Jewish identity and commence writing a memoir about her spiritual journey. The main methodology used in this case study is creative practice-led research. Particular attention is paid to the utilisation of an autoethnographic approach. The autoethnographic tools used include reflective journals of the subject of the case study. These journals reflect on the subject’s collection of autobiographical data relating to her family history, and include memories, drawings, products of art therapy, diaries, letters, photographs, home movies, objects, and oral history interviews with her mother. The case study illustrates how art and art therapy benefitted a second generation Holocaust survivor who was brought up having to suppress her Jewish identity. The process allowed her to express subconscious thoughts and feelings about her identity and free herself from the burden of the long term secret she had been carrying. The process described may also be of assistance to other traumatised people who have been trying to break the silence and who are seeking to express themselves in a positive and healing way.

Keywords: art, hidden identity, holocaust, silence

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2089 Demographic Component Role in Rural Development in the Region of Bucovina

Authors: Morar (Bumbu) Nicoleta Ileana

Abstract:

Located in the northeastern part of Romania in a cross-border area, Bucovina region, due to historical events that took place here, is characterized by the cohabitation in the same area of a significant number of ethnic communities, represented in 54% by rural population. In addition to providing the natural, economic history and decision makers, the demographic component is responsible for the region's development trajectory to which it belongs. The influence that people exert on rural development is shown by the values of the different demographic indicator. This study will analyze the demographic indicators obtained against a strong database, emphasizing the indicators that favor the rural development of the region and those that prevent it. The study is useful in defining the rightful directions that rural economic development can focus on, also representing an important tool in developing strategies for the development of rural settlements of Bucovina region.

Keywords: Bucovina, development directions, demographic indicators, rural development

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2088 Comparison of the Seismic Response of Planar Regular and Irregular Steel Frames

Authors: Robespierre Chavez, Eden Bojorquez, Alfredo Reyes-Salazar

Abstract:

This study compares the seismic response of regular and vertically irregular steel frames determined by nonlinear time history analysis and by using several sets of earthquake records, which are divided in two categories: The first category having 20 stiff-soil ground motion records obtained from the NGA database, and the second category having 30 soft-soil ground motions recorded in the Lake Zone of Mexico City and exhibiting a dominant period (Ts) of two seconds. The steel frames in both format regular and irregular were designed according to the Mexico City Seismic Design Provisions (MCSDP). The effects of irregularity throught the height on the maximum interstory drifts are estimated.

Keywords: irregular steel frames, maximum interstory drifts, seismic response, seismic records

Procedia PDF Downloads 312
2087 Reducing Support Structures in Design for Additive Manufacturing: A Neural Networks Approach

Authors: Olivia Borgue, Massimo Panarotto, Ola Isaksson

Abstract:

This article presents a neural networks-based strategy for reducing the need for support structures when designing for additive manufacturing (AM). Additive manufacturing is a relatively new and immature industrial technology, and the information to make confident decisions when designing for AM is limited. This lack of information impacts especially the early stages of engineering design, for instance, it is difficult to actively consider the support structures needed for manufacturing a part. This difficulty is related to the challenge of designing a product geometry accounting for customer requirements, manufacturing constraints and minimization of support structure. The approach presented in this article proposes an automatized geometry modification technique for reducing the use of the support structures while designing for AM. This strategy starts with a neural network-based strategy for shape recognition to achieve product classification, using an STL file of the product as input. Based on the classification, an automatic part geometry modification based on MATLAB© is implemented. At the end of the process, the strategy presents different geometry modification alternatives depending on the type of product to be designed. The geometry alternatives are then evaluated adopting a QFD-like decision support tool.

Keywords: additive manufacturing, engineering design, geometry modification optimization, neural networks

Procedia PDF Downloads 237
2086 Juvenile Paget’s Disease(JPD) of Bone

Authors: Aftab Ahmed, Ghulam Mehboob

Abstract:

The object of presentation is to highlight the importance of condition which is a very rare genetic disorder although Paget’s disease is common but its juvenile type is very rare and a late presentation due to very slow onset and lack of earlier standard management. We present a case of 25 years old male with a chronic history of bone pain and a slow onset of mild swelling, later on diagnosed as juvenile Paget disease of bone. Rarity of this condition with inaccessibility for standard health treatment can lead to a significant delay in presentation and its management. There have been 50 reported cases worldwide according to Genetic Home Reference. There is increased osteoclastic activity along with osteoblastic activity related to gene alteration and osteoprotegrin deficiency. Morbidity of disease is very significant which lead children to become immobilize.

Keywords: juvenile, Paget’s disease, bone, Northern Area of Pakistan

Procedia PDF Downloads 311
2085 Blindness and Deafness, the Outcomes of Varicella Zoster Virus Encephalitis in HIV Positive Patient

Authors: Hadiseh Hosamirudsari, Farhad Afsarikordehmahin, Pooria Sekhavatfar

Abstract:

Concomitant cortical blindness and deafness that follow varicella zoster virus (VZV) infection is rare. We describe a case of ophthalmic zoster that caused cortical blindness and deafness after central nervous system (CNS) involvement. A 42-year old, HIV infected woman has developed progressive blurry vision and deafness, 4 weeks after ophthalmic zoster. A physical examination and positive VZV polymerase chain reaction (PCR) of cerebrospinal fluid (CSF) suggested VZV encephalitis. Complication of VZV encephalitis is considered as the cause of blindness and deafness. In neurological deficit patient especially with a history of herpes zoster, VZV infection should be regarded as the responsible agent in inflammatory disorders of nervous system. The immunocompromised state of patient (including HIV) is as important an agent as VZV infection in developing the disease.

Keywords: blindness, deafness, hiv, VZV encephalitis

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2084 Slovenian Spatial Legislation over Time and Its Issues

Authors: Andreja Benko

Abstract:

Article presents a short overview of the architects’ profession over time with outlined work of the architectural theoreticians. In the continuation is described a former affiliation of Slovenia as well as the spatial planning documents that were in use until the Slovenia joint Yugoslavia (last part in 1919). This legislation from former Austro-Hungarian monarchy was valid almost until 1950 in some parts of Yugoslavia even longer. Upon that will be mentioned some valid Slovenian spatial documents which will be compared with the German legislation. Analysed will be the number of architect and spatial planners in Slovenia and also their number upon certain region in Slovenia. Based on that will be given also the number from statistical office of Slovenia of the number of buildings between years 2007 and 2012, and described also the collapse of the major construction companies in Slovenia and consequences of that. At the end will be outlined the morality and ethics by spatial interventions and lack of the architectural law in Slovenia as well as the problematic of minimal collaboration between the Ministry of infrastructure and spatial planning with the profession.

Keywords: architect, history, legislation, Slovenia

Procedia PDF Downloads 345