Search results for: cardiovascular risk factors
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 14691

Search results for: cardiovascular risk factors

3381 Travel Delay and Modal Split Analysis: A Case Study

Authors: H. S. Sathish, H. S. Jagadeesh, Skanda Kumar

Abstract:

Journey time and delay study is used to evaluate the quality of service, the travel time and study can also be used to evaluate the quality of traffic movement along the route and to determine the location types and extent of traffic delays. Components of delay are boarding and alighting, issue of tickets, other causes and distance between each stops. This study investigates the total journey time required to travel along the stretch and the influence the delays. The route starts from Kempegowda Bus Station to Yelahanka Satellite Station of Bangalore City. The length of the stretch is 16.5 km. Modal split analysis has been done for this stretch. This stretch has elevated highway connecting to Bangalore International Airport and the extension of metro transit stretch. From the regression analysis of total journey time it is affected by delay due to boarding and alighting moderately, Delay due to issue of tickets affects the journey time to a higher extent. Some of the delay factors affecting significantly the journey time are evident from F-test at 10 percent level of confidence. Along this stretch work trips are more prevalent as indicated by O-D study. Modal shift analysis indicates about 70 percent of commuters are ready to shift from current system to Metro Rail System. Metro Rail System carries maximum number of trips compared to private mode. Hence Metro is a highly viable choice of mode for Bangalore Metropolitan City.

Keywords: delay, journey time, modal choice, regression analysis

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3380 Global Historical Distribution Range of Brown Bear (Ursus Arctos)

Authors: Tariq Mahmood, Faiza Lehrasab, Faraz Akrim, Muhammad Sajid nadeem, Muhammad Mushtaq, Unza waqar, Ayesha Sheraz, Shaista Andleeb

Abstract:

Brown bear (Ursus arctos), a member of the family Ursidae, is distributed in a wide range of habitats in North America, Europe and Asia. Suspectedly, the global distribution range of brown bears is decreasing at the moment due to various factors. The carnivore species is categorized as ‘Least Concern’ globally by the IUCN Red List of Threatened Species. However, there are some fragmented, small populations that are on the verge of extinction, as is in Pakistan, where the species is listed as ‘Critically Endangered’, with a declining population trend. Importantly, the global historical distribution range of brown bears is undocumented. Therefore, in the current study, we reconstructed and estimated the historical distribution range of brown bears using QGIS software and also analyzed the network of protected areas in the past and current ranges of the species. Results showed that brown bear was more widely distributed in historic times, encompassing 52.6 million km² area as compared to their current distribution of 38.8 million km², resulting in a total range contraction of up to approximately 28 %. In the past, a total of N = 62,234 protected Areas, covering approximately 3.89 million km² were present in the distribution range of the species, while now a total of N= 33,313 Protected Areas, covering approximately 2.75 million km² area, are present in the current distribution range of the brown bear. The brown bear distribution range in the protected areas has also contracted by 1.15 million km² and the total percentage reduction of PAs is 29%.

Keywords: brown bear, historic distribution, range contraction, protected areas

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3379 Pyrazolylpyrazolines: Design, Synthesis and Biological Evaluation as Dual Acting Antimalarial-Antileishmanial Agents

Authors: Adnan Bekhit, Eskedar Lodebo, Ariaya Hymete, Hanan Ragab, Alaa El-Din Bekhit

Abstract:

Malaria and leishmaniasis have emerged as serious universal health problems throughout history of mankind. According to the WHO 2008 malarial report, half of the world population is at risk of malarial infection with an estimate of 1 million deaths occurring annually mainly in the African region. Furthermore, 12-15 million people are infected with Leishmaniasis worldwide. Despite the continuous introduction of a large number of agents for the treatment of malaria, there is still unmet medical needs due to the emergence of resistance. Resistance has occurred for almost all therapeutic agents approved for the treatment of malaria. Accordingly, it was the aim of this work to design and synthesis a group of antimalarial-antileshmanial agents that would show inhibitory activity against chloroquine-resistant strain of Plasmodium falciparum. The synthesized compounds were designed to contain a pyrazolylpyrazoline moiety having an aromatic group (p-tolyl or p-chlorophenyl) at N1-position of one pyrazoline ring due to the reports of promising activities of such compounds. A formyl or acyl substituent was introduced at the N1-position of the other pyrazoline ring, to investigate the effect of bulkiness of acyl substituents at this position. The synthesized compounds were evaluated for their in-vivo antimalarial activity against Plasmodium berghei infected mice at dose levels of 20 and 30 mg/Kg. the two most active compounds were evaluated for their antimalarial activity against chloroquin-resistant strain (RKL9) of Plasmodium falciparum. In addition, the synthesized compounds were tested for their in-vitro antileshmanial activity against Leishmania aethiopica promastigotes and amastigotes. For both antimalarial and antileishmanial activities, compounds having an N1-p-tolyl group at the first pyrazoline ring did not require bulkiness at the second pyrazoline ring nitrogen where the compound bearing an acetyl group proved to be the most active of the whole series. On the other hand, bulkiness at the N1-position of the second pyazoline ring was necessary in case of compounds carrying the p-chlorophenyl group, where the two derivatives having an N1-butanoyl and an N1-benzoyl moieties at the second pyrazoline showed the best activity. Furthermore, the toxicity of the active compounds were tested and were proved to be non-toxic at 125, 250 and 500 mg/Kg. In addition, docking of the most active compound (having a p-tolyl group at the first pyrazoline-N and an acetyl moiety on the other pyrazoline-N) was performed against dihydrofolate reductase enzyme.

Keywords: pyrazoline derivatives, in-vivo antimalarial activity, docking, dihydrofolate reductase

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3378 The Effects of Teacher Efficacy, Instructional Leadership and Professional Learning Communities on Student Achievement in Literacy and Numeracy: A Look at Primary Schools within Sibu Division

Authors: Jarrod Sio Jyh Lih

Abstract:

This paper discusses the factors contributing to student achievement in literacy and numeracy in primary schools within Sibu division. The study involved 694 level 1 primary schoolteachers. Using descriptive statistics, the study observed high levels of practice for teacher efficacy, instructional leadership and professional learning communities (PLCs). The differences between gender, teaching experience and academic qualification were analyzed using the t-test and one-way analysis of variance (ANOVA). The study reported significant differences in respondent perceptions based on teaching experience vis-à-vis teacher efficacy. Here, the post hoc Tukey test revealed that efficaciousness grows with experience. A correlation test observed positive and significant correlations between all independent variables. Binary logistic regression was applied to predict the independent variables’ influence on student achievement. The findings revealed that a dimension of instructional leadership – ‘monitoring student progress’ - emerged as the best predictor of student achievement for literacy and numeracy. The result indicated the students were more than 4 times more likely to achieve the national key performance index for both literacy and numeracy when student progress was monitored. In conclusion, ‘monitoring student progress’ had a positive influence on students’ achievement for literacy and numeracy, hence making it a possible course of action for school heads. However, more comprehensive studies are needed to ascertain its consistency within the context of Malaysia.

Keywords: efficacy, instructional, literacy, numeracy

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3377 Association between Elder Mistreatment and Suicidal Ideation among Community-Dwelling Chinese Older Adults in the USA

Authors: Xin Qi Dong, Melissa Simon

Abstract:

Aims: Elder mistreatment and suicidal ideation are important public health concerns among aging populations. This study will examine the association between elder mistreatment and suicidal ideation among Chinese older adults in the USA. Methods: Guided by a community-based participatory research approach, in this study we conducted in-person interviews with Chinese older adults aged 60 years and older in the Greater Chicago area from 2011 to 2013. Elder mistreatment was assessed by a 10-item instrument derived from the Hwalek-Sengstock Elder Abuse Screening Test (H-S/EAST) and the Vulnerability to Abuse Screening Scale (VASS). Suicidal ideation was assessed by the ninth item of the Patient Health Questionnaire-9 (PHQ-9) and the Geriatric Mental State Examination-Version A (GMS-A). Results: Overall, 3,159 Chinese older adults participated in this study, and their mean age was 72.8 years. After controlling for age, gender, education, income, medical comorbidities, depressive symptoms, and social support, elder mistreatment was significantly associated with 2-week suicidal ideation (OR 2.46, 95% CI 1.52--4.01) and 12-month suicidal ideation (OR 2.46, 95% CI 1.62--3.73). With respect to gender differences, the study found that the association remained significant for older women but not for older men after adjusting for all confounding factors. Conclusion: As the largest epidemiology study conducted among Chinese older adults in the USA, this study suggests that elder mistreatment is significantly associated with 2-week and 12-month suicidal ideation in older women but not in older men. Longitudinal studies should be conducted to explore the mechanisms through which elder mistreatment links with suicidal ideation.

Keywords: suicidal ideation, elder abuse, family violence, Asian health equity

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3376 Computationally Efficient Electrochemical-Thermal Li-Ion Cell Model for Battery Management System

Authors: Sangwoo Han, Saeed Khaleghi Rahimian, Ying Liu

Abstract:

Vehicle electrification is gaining momentum, and many car manufacturers promise to deliver more electric vehicle (EV) models to consumers in the coming years. In controlling the battery pack, the battery management system (BMS) must maintain optimal battery performance while ensuring the safety of a battery pack. Tasks related to battery performance include determining state-of-charge (SOC), state-of-power (SOP), state-of-health (SOH), cell balancing, and battery charging. Safety related functions include making sure cells operate within specified, static and dynamic voltage window and temperature range, derating power, detecting faulty cells, and warning the user if necessary. The BMS often utilizes an RC circuit model to model a Li-ion cell because of its robustness and low computation cost among other benefits. Because an equivalent circuit model such as the RC model is not a physics-based model, it can never be a prognostic model to predict battery state-of-health and avoid any safety risk even before it occurs. A physics-based Li-ion cell model, on the other hand, is more capable at the expense of computation cost. To avoid the high computation cost associated with a full-order model, many researchers have demonstrated the use of a single particle model (SPM) for BMS applications. One drawback associated with the single particle modeling approach is that it forces to use the average current density in the calculation. The SPM would be appropriate for simulating drive cycles where there is insufficient time to develop a significant current distribution within an electrode. However, under a continuous or high-pulse electrical load, the model may fail to predict cell voltage or Li⁺ plating potential. To overcome this issue, a multi-particle reduced-order model is proposed here. The use of multiple particles combined with either linear or nonlinear charge-transfer reaction kinetics enables to capture current density distribution within an electrode under any type of electrical load. To maintain computational complexity like that of an SPM, governing equations are solved sequentially to minimize iterative solving processes. Furthermore, the model is validated against a full-order model implemented in COMSOL Multiphysics.

Keywords: battery management system, physics-based li-ion cell model, reduced-order model, single-particle and multi-particle model

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3375 Full Length Transcriptome Sequencing and Differential Expression Gene Analysis of Hybrid Larch under PEG Stress

Authors: Zhang Lei, Zhao Qingrong, Wang Chen, Zhang Sufang, Zhang Hanguo

Abstract:

Larch is the main afforestation and timber tree species in Northeast China, and drought is one of the main factors limiting the growth of Larch and other organisms in Northeast China. In order to further explore the mechanism of Larch drought resistance, PEG was used to simulate drought stress. The full-length sequencing of Larch embryogenic callus under PEG simulated drought stress was carried out by combining Illumina-Hiseq and SMRT-seq. A total of 20.3Gb clean reads and 786492 CCS reads were obtained from the second and third generation sequencing. The de-redundant transcript sequences were predicted by lncRNA, 2083 lncRNAs were obtained, and the target genes were predicted, and a total of 2712 target genes were obtained. The de-redundant transcripts were further screened, and 1654 differentially expressed genes (DEGs )were obtained. Among them, different DEGs respond to drought stress in different ways, such as oxidation-reduction process, starch and sucrose metabolism, plant hormone pathway, carbon metabolism, lignin catabolic/biosynthetic process and so on. This study provides basic full-length sequencing data for the study of Larch drought resistance, and excavates a large number of DEGs in response to drought stress, which helps us to further understand the function of Larch drought resistance genes and provides a reference for in-depth analysis of the molecular mechanism of Larch drought resistance.

Keywords: larch, drought stress, full-length transcriptome sequencing, differentially expressed genes

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3374 Value Generation of Construction and Demolition Waste Originated in the Building Rehabilitation to Improve Energy Efficiency; From Waste to Resources

Authors: Mercedes Del Rio Merino, Jaime Santacruz Astorqui, Paola Villoria Saez, Carmen Viñas Arrebola

Abstract:

The lack of treatment of the waste from construction and demolition waste (CDW) is a problem that must be solved immediately. It is estimated that in the world not to use CDW generates an increase in the use of new materials close to 20% of the total value of the materials used. The problem is even greater in case these wastes are considered hazardous because the final deposition of them may also generate significant contamination. Therefore, the possibility of including CDW in the manufacturing of building materials, represents an interesting alternative to ensure their use and to reduce their possible risk. In this context and in the last years, many researches are being carried out in order to analyze the viability of using CDW as a substitute for the traditional raw material of high environmental impact. Even though it is true, much remains to be done, because these works generally characterize materials but not specific applications that allow the agents of the construction to have the guarantees required by the projects. Therefore, it is necessary the involvement of all the actors included in the life cycle of these new construction materials, and also to promote its use for, for example, definition of standards, tax advantages or market intervention is necessary. This paper presents the main findings reached in "Waste to resources (W2R)" project since it began in October 2014. The main goal of the project is to develop new materials, elements and construction systems, manufactured from CDW, to be used in improving the energy efficiency of buildings. Other objectives of the project are: to quantify the CDW generated in the energy rehabilitation works, specifically wastes from the building envelope; and to study the traceability of CDW generated and promote CDW reuse and recycle in order to get close to the life cycle of buildings, generating zero waste and reducing the ecological footprint of the construction sector. This paper determines the most important aspects to consider during the design of new constructive solutions, which improve the energy efficiency of buildings and what materials made with CDW would be the most suitable for that. Also, a survey to select best practices for reducing "close to zero waste" in refurbishment was done. Finally, several pilot rehabilitation works conform the parameters analyzed in the project were selected, in order to apply the results and thus compare the theoretical with reality. Acknowledgements: This research was supported by the Spanish State Secretariat for Research, Development and Innovation of the Ministry of Economy and Competitiveness under "Waste 2 Resources" Project (BIA2013-43061-R).

Keywords: building waste, construction and demolition waste, recycling, resources

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3373 Patients in Opioid Maintenance Programs: Psychological Features that Predict Abstinence

Authors: Janaina Pereira, Barbara Gonzalez, Valentina Chitas, Teresa Molina

Abstract:

Intro: The positive impact of opioid maintenance programs on the health of heroin addicts, and on public health in general, has been widely recognized, namely on the prevalence reduction of infectious diseases as HIV, and on the social reintegration of this population. Nevertheless, a part of patients in these programs cannot remain heroin abstinent, or has relapses, during the treatment. Method: Thus, this cross-sectional research aims at analyzing the relation between a set of psychological and psychosocial variables, which have been associated with the onset of heroin use, and assess if they are also associated with absence of abstinence in participants in an opioid maintenance program. A total of 62 patients, aged between 26 and 58 years old (M= 40.87, DP= 7.39) with a time in opioid maintenance program between 1 and 10 years (M= 5.42, DP= 3.05), 77.4% male and 22.6% female, participated in this research. To assess the criterion variable (heroin use) we used the mean value of positive results in urine tests during the participation in the program, weighted according to the number of months in program. The predictor variables were the coping strategies, the dispositional sensation seeking, and the existence of Posttraumatic stress disorder (PTSD). Results: The results showed that only 33.87% of the patients were totally abstinent of heroin use since the beginning of the program, and the absence of abstinence, as the number of positive heroin tests, was primarily predicted by less proactive coping, and secondarily by a higher level of sensation seeking. 16.13% of the sample fulfilled diagnosis criteria for PTSD, and 67.74 % had at least one traumatic experience throughout their lives. The total of PTSD symptoms had a positive correlation with the number of physical health problems, and with the lack of professional occupation. These results have several implications for the clinical practice in this field, and we suggest the promotion of proactive coping strategies should integrate these opioid maintenance programs, as they represent the tendency to face future events as challenges and opportunities, being positively related to positive results on several fields. The early identification of PTSD in the participants, before entering the opioid maintenance programs, would be important as it is related to negative features that hinder social reintegration, Finally, to identify individuals with a sensation seeking profile would be relevant, not only because they face a higher risk of relapse, but also because the therapeutical approaches should not ignore this dispositional feature in the alternatives they propose to the patients.

Keywords: opioid maintenance programs, proactive coping, PTSD, sensation seeking

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3372 Investigation of Shear Thickening Fluid Isolator with Vibration Isolation Performance

Authors: M. C. Yu, Z. L. Niu, L. G. Zhang, W. W. Cui, Y. L. Zhang

Abstract:

According to the theory of the vibration isolation for linear systems, linear damping can reduce the transmissibility at the resonant frequency, but inescapably increase the transmissibility of the isolation frequency region. To resolve this problem, nonlinear vibration isolation technology has recently received increasing attentions. Shear thickening fluid (STF) is a special colloidal material. When STF is subject to high shear rate, it rheological property changes from a flowable behavior into a rigid behavior, i.e., it presents shear thickening effect. STF isolator is a vibration isolator using STF as working material. Because of shear thickening effect, STF isolator is a variable-damped isolator. It exhibits small damping under high vibration frequency and strong damping at resonance frequency due to shearing rate increasing. So its special inherent character is very favorable for vibration isolation, especially for restraining resonance. In this paper, firstly, STF was prepared by dispersing nano-particles of silica into polyethylene glycol 200 fluid, followed by rheological properties test. After that, an STF isolator was designed. The vibration isolation system supported by STF isolator was modeled, and the numerical simulation was conducted to study the vibration isolation properties of STF. And finally, the effect factors on vibrations isolation performance was also researched quantitatively. The research suggests that owing to its variable damping, STF vibration isolator can effetely restrain resonance without bringing unfavorable effect at high frequency, which meets the need of ideal damping properties and resolves the problem of traditional isolators.

Keywords: shear thickening fluid, variable-damped isolator, vibration isolation, restrain resonance

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3371 Influence of Humidity on Environmental Sustainability, Air Quality and Occupant Health

Authors: E. Cintura, M. I. Gomes

Abstract:

Nowadays, sustainable development issues have a key role in the planning of the man-made environment. Ensuring this development means limiting the impact of human activity on nature. It is essential to secure healthy places and good living conditions. For these reasons, indoor air quality and building materials play a fundamental role in sustainable architectural projects. These factors significantly affect human health: they can radically change the quality of the internal environment and energy consumption. The use of natural materials such as earth has many beneficial aspects in comfort and indoor air quality. As well as advantages in the environmental impact of the construction, they ensure a low energy consumption. Since they are already present in nature, their production and use do not require a high-energy consumption. Furthermore, they have a high thermo-hygrometric capacity, being able to absorb moisture, contributing positively to indoor conditions. Indoor air quality is closely related to relative humidity. For these reasons, it can be affirmed that the use of earth materials guarantees a sustainable development and at the same time improves the health of the building users. This paper summarizes several researches that demonstrate the importance of indoor air quality for human health and how it strictly depends on the building materials used. Eco-efficient plasters are also considered: earth and ash mortar. The bibliography consulted has the objective of supporting future experimental and laboratory analyzes. It is necessary to carry on with research by the use of simulations and testing to confirm the hygrothermal properties of eco-efficient plasters and therefore their ability to improve indoor air quality.

Keywords: hygroscopicity, hygrothermal comfort, mortar, plaster

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3370 Long-Term Sitting Posture Identifier Connected with Cloud Service

Authors: Manikandan S. P., Sharmila N.

Abstract:

Pain in the neck, intermediate and anterior, and even low back may occur in one or more locations. Numerous factors can lead to back discomfort, which can manifest into sensations in the other parts of your body. Up to 80% of people will have low back problems at a certain stage of their lives, making spine-related pain a highly prevalent ailment. Roughly twice as commonly as neck pain, low back discomfort also happens about as often as knee pain. According to current studies, using digital devices for extended periods of time and poor sitting posture are the main causes of neck and low back pain. There are numerous monitoring techniques provided to enhance the sitting posture for the aforementioned problems. A sophisticated technique to monitor the extended sitting position is suggested in this research based on this problem. The system is made up of an inertial measurement unit, a T-shirt, an Arduino board, a buzzer, and a mobile app with cloud services. Based on the anatomical position of the spinal cord, the inertial measurement unit was positioned on the inner back side of the T-shirt. The IMU (inertial measurement unit) sensor will evaluate the hip position, imbalanced shoulder, and bending angle. Based on the output provided by the IMU, the data will be analyzed by Arduino, supplied through the cloud, and shared with a mobile app for continuous monitoring. The buzzer will sound if the measured data is mismatched with the human body's natural position. The implementation and data prediction with design to identify balanced and unbalanced posture using a posture monitoring t-shirt will be further discussed in this research article.

Keywords: IMU, posture, IOT, textile

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3369 Effect of Dual Wavelength Light Exposure on Regeneration of Dugesia dorotocephala

Authors: Zayedali Shaikh

Abstract:

Increasingly now more than ever, UV damage brings with it a litany of minor deformities that can range from mild lesions and discoloring to cataracts and blindness. Pluripotent stem cells in planaria and human skin can be used to treat wounds and skin damage, with the primary limitations being inadequate growth factors. Photobiomodulation therapy in the form of low-intensity red light therapy has been proven to provide helpful benefits in the healing of skin that displays some of the symptoms of UV damage, such as burns and lesions, along with stimulating the proliferation of stem cells in recellularizing tissue. This paper puts forth an alternate means by which to treat the effects of UV damage using the freshwater planarian model system, Dugesia dorotocephala, known for its regenerative abilities and abundance of pluripotent stem cells, which allow for the rapid growth and repair of missing or damaged structures. Our work consisted of exposing planaria to different types of light: red light, blue light, white light, darkness, red and blue light together, UV light, and finally, red and UV light together. The primary focus of this research was on the red and UV lights, with six controls acting as metrics to compare our findings. Through computer-assisted morphological analysis, the results show that there is no significant difference in the rates of regeneration of planaria treated with simultaneous exposure to red and UV light versus planaria in darkness (p > .05), a representation of their preferred natural habitat. Our research suggests the viability of red-light therapy in actively combating UV damage and expediting the growth of epidermal stem cells by acting as another growth factor.

Keywords: regenerative medicine, stem cells, planaria, photobiomodulation

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3368 Environmental Effect on Corrosion Fatigue Behaviors of Steam Generator Forging in Simulated Pressurized Water Reactor Environment

Authors: Yakui Bai, Chen Sun, Ke Wang

Abstract:

An experimental investigation of environmental effect on fatigue behavior in SA508 Gr.3 Cl.2 Steam Generator Forging CAP1400 nuclear power plant has been carried out. In order to simulate actual loading condition, a range of strain amplitude was applied in different low cycle fatigue (LCF) tests. The current American Society of Mechanical Engineers (ASME) design fatigue code does not take full account of the interactions of environmental, loading, and material's factors. A range of strain amplitude was applied in different low cycle fatigue (LCF) tests at a strain rate of 0.01%s⁻¹. A design fatigue model was constructed by taking environmentally assisted fatigue effects into account, and the corresponding design curves were given for the convenience of engineering applications. The corrosion fatigue experiment was performed in a strain control mode in 320℃ borated and lithiated water environment to evaluate the effects of a mixed environment on fatigue life. Stress corrosion cracking (SCC) in steam generator large forging in primary water of pressurized water reactor was also observed. In addition, it is found that the CF life of SA508 Gr.3 Cl.2 decreases with increasing temperature in the water environment. The relationship between the reciprocal of temperature and the logarithm of fatigue life was found to be linear. Through experiments and subsequent analysis, the mechanisms of reduced low cycle fatigue life have been investigated for steam generator forging.

Keywords: failure behavior, low alloy steel, steam generator forging, stress corrosion cracking

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3367 Farmers’ Access to Agricultural Extension Services Delivery Systems: Evidence from a Field Study in India

Authors: Ankit Nagar, Dinesh Kumar Nauriyal, Sukhpal Singh

Abstract:

This paper examines the key determinants of farmers’ access to agricultural extension services, sources of agricultural extension services preferred and accessed by the farmers. An ordered logistic regression model was used to analyse the data of the 360 sample households based on a primary survey conducted in western Uttar Pradesh, India. The study finds that farmers' decision to engage in the agricultural extension programme is significantly influenced by factors such as education level, gender, farming experience, social group, group membership, farm size, credit access, awareness about the extension scheme, farmers' perception, and distance from extension sources. The most intriguing finding of this study is that the progressive farmers, which have long been regarded as a major source of knowledge diffusion, are the most distrusted sources of information as they are suspected of withholding vital information from potential beneficiaries. The positive relationship between farm size and ‘Access’ underlines that the extension services should revisit their strategies for targeting more marginal and small farmers constituting over 85 percent of the agricultural households by incorporating their priorities in their outreach programs. The study suggests that marginal and small farmers' productive potential could still be greatly augmented by the appropriate technology, advisory services, guidance, and improved market access. Also, the perception of poor quality of the public extension services can be corrected by initiatives aimed at building up extension workers' capacity.

Keywords: agriculture, access, extension services, ordered logistic regression

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3366 Survey of the Relationship between Functional Movement Screening Tests and Anthropometric Dimensions in Healthy People, 2018

Authors: Akram Sadat Jafari Roodbandi, Parisa Kahani, Fatollah Rahimi Bafrani, Ali Dehghan, Nava Seyedi, Vafa Feyzi, Zohreh Forozanfar

Abstract:

Introduction: Movement function is considered as the ability to produce and maintain balance, stability, and movement throughout the movement chain. Having a score of 14 and above on 7 sub-tests in the functional movement screening (FMS) test shows agility and optimal movement performance. On the other hand, the person's body is an important factor in physical fitness and optimal movement performance. The aim of this study was to identify effective anthropometric dimensions in increasing motor function. Methods: This study was a descriptive-analytical and cross-sectional study using simple random sampling. FMS test and 25 anthropometric dimensions and subcutaneous in five body regions measured in 139 healthy students of Bam University of Medical Sciences. Data analysis was performed using SPSS software and univariate tests and linear regressions at a significance level of 0.05. Results: 139 students were enrolled in the study, 51.1% (71 subjects) and the rest were female. The mean and standard deviation of age, weight, height, and arm subcutaneous fat were 21.5 ± 1.45, 12.6 ± 64.3, 168.7 ± 9.8, 15.3 ± 7, respectively. 17 subjects (12.2%) of the participants in the study have a score of less than 14, and the rest were above 14. Using regression analysis, it was found that exercise and arm subcutaneous fat are predictive variables associated with obtaining a high score in the FMS test. Conclusion: Exercise and weight loss are effective factors for increasing the movement performance of individuals, and this factor is independent of the size of other physical dimensions.

Keywords: functional movement, screening test, anthropometry, ergonomics

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3365 Extraction of Dyes Using an Aqueous Two-Phase System in Stratified and Slug Flow Regimes of a Microchannel

Authors: Garima, S. Pushpavanam

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In this work, analysis of an Aqueous two-phase (polymer-salt) system for extraction of sunset yellow dye is carried out. A polymer-salt ATPS i.e.; Polyethylene glycol-600 and anhydrous sodium sulfate is used for the extraction. Conditions are chosen to ensure that the extraction results in a concentration of the dye in one of the phases. The dye has a propensity to come to the Polyethylene glycol-600 phase. This extracted sunset yellow dye is degraded photo catalytically into less harmful components. The cloud point method was used to obtain the binodal curve of ATPS. From the binodal curve, the composition of salt and Polyethylene glycol -600 was chosen such that the volume of Polyethylene glycol-600 rich phase is low. This was selected to concentrate the dye from a dilute solution in a large volume of contaminated solution into a small volume. This pre-concentration step provides a high reaction rate for photo catalytic degradation reaction. Experimentally the dye is extracted from the salt phase to Polyethylene glycol -600 phase in batch extraction. This was found to be very fast and all dye was extracted. The concentration of sunset yellow dye in salt and polymer phase is measured at 482nm by ultraviolet-visible spectrophotometry. The extraction experiment in micro channels under stratified flow is analyzed to determine factors which affect the dye extraction. Focus will be on obtaining slug flow by adding nanoparticles in micro channel. The primary aim is to exploit the fact that slug flow will help improve mass transfer rate from one phase to another through internal circulation in dispersed phase induced by shear.

Keywords: aqueous two phase system, binodal curve, extraction, sunset yellow dye

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3364 The Mask of Motherhood a Changing Identity During the Transition to Motherhood

Authors: Geraldine Mc Loughlin, Mary Horgan, Rosaleen Murphy

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Childbirth is a life-changing event, a psychological transition for the mother that must be viewed in a social context. Much has been written and documented regarding the preparation for birth and the immediate postnatal period, but the full psychological impact on the mother is not clear. One aspect of the transition process is Identity. Depending on a person’s worldview, the concept of identity is viewed differently; the nature of reality and how they construct knowledge influence these perspectives. Becoming a mother is not just an event but a process that time and experience will help to shape the understanding of the woman. To explore the emotional and psychological aspects of first-time mother’s experience during the transition to new motherhood. To identify factors affecting women’s identities in the period of 36 weeks gestation to 12 weeks postpartum. Interpretative Phenomenological Analysis (IPA) was used. It explores how these women make sense of and give meaning to their experiences. IPA is underpinned by 3 key principles: phenomenology, hermeneutics and idiographics. A purposeful sample of 10 women was recruited for this longitudinal study, to enable data to be collected during the transition to motherhood. Individual identity was interpreted and viewed as developing in response to changing contexts, such as the birth event becoming a parent, enabling one to construct one’s own sense of a meaningful life. Women effectively differentiated themselves from their personal and social identities and took responsibility for their actions. Identity is culturally and socially shaped and experienced, though not experienced similarly by all women. The individualized perspective on identity recognizes that (a) social influences are seen as external to the individual and (b) the view that social influences are, in fact, internalized by the individual.

Keywords: motherhood, transition, identity, IPA

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3363 Effect of Different Muscle Contraction Mode on the Expression of Myostatin, IGF-1, and PGC-1 Alpha Family Members in Human Vastus Lateralis Muscle

Authors: Pejman Taghibeikzadehbadr

Abstract:

Muscle contraction stimulates a transient change of myogenic factors, partly related to the mode of contractions. Here, we assessed the response of Insulin-like growth factor 1Ea (IGF-1Ea), Insulin-like growth factor 1Eb (IGF-1Eb), Insulin-like growth factor 1Ec (IGF-1Ec), Peroxisome proliferator-activated receptor gamma coactivator 1-alpha (PGC1α-1), Peroxisome proliferator-activated receptor gamma coactivator 4-alpha (PGC1α-4), and myostatin to the eccentric Vs the concentric contraction in human skeletal muscle. Ten healthy males were performed an acute eccentric and concentric exercise bout (n = 5 per group). For each contraction type, participants performed 12 sets of 10 repetitions knee extension by the dominant leg. Baseline and post-exercise muscle biopsy were taken 4 weeks before and immediately after experimental sessions from Vastus Lateralis muscle. Genes expression was measured by real-time PCR technique. There was a significant increase in PGC1α-1, PGC1α-4, IGF-1Ea and, IGF-1Eb mRNA after concentric contraction (p ≤ 0.05), while the PGC1α-4 and IGF-1Ec significantly increased after eccentric contraction (p ≤ 0.05). It is intriguing to highlight that; no significant differences between groups were evident for changes in any variables following exercise bouts (p ≥ 0.05). Our results found that concentric and eccentric contractions presented different responses in PGC1α-1, IGF-1Ea, IGF-1Eb, and IGF-1Ec mRNA. However, a similar significant increase in mRNA content was observed in PGC1α-4. Further, no apparent differences could be found between the response of genes to eccentric and concentric contraction.

Keywords: eccentric contraction, concentric contraction, gene expression, PGC-1 alpha, IGF-1 Myostatin

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3362 The Nature and Impacts of 2015 Indian Unofficial Blockade in Nepal

Authors: Jhabakhar Aryal, Kesh Bahadur Rana, Durga Prasad Neupane

Abstract:

This research analyzes the nature and impacts of the 2015 unofficial blockade in Nepal, a significant event that triggered an economic and humanitarian crisis. While official channels denied claims of involvement, Nepal perceived the blockade as orchestrated by India due to concerns about the newly adopted constitution and Madheshi infringements. The study adopts a qualitative approach, utilizing semi-structured interviews, document analysis, and content analysis to gather data from various perspectives. Employing a "colonial hangover lens," it investigates if colonial legacies continue to influence postcolonial nation dynamics, focusing on India's potential attempt to exert influence over Nepal. The findings suggest that the 2015 blockade had profound consequences for Nepal, potentially reflecting lingering colonial power dynamics in the region. Despite India's denials, a significant portion of Nepalis perceived the blockade as an act of external pressure. Examining these perceptions offers valuable insights into postcolonial relations and their impact on regional stability. The 2015 unofficial blockade serves as a critical case study in understanding the complex interplay of internal dynamics, external influences, and historical legacies in shaping the geopolitics of the region. This research contributes to a deeper understanding of these factors and their ongoing implications for Nepal and its relationship with India.

Keywords: blockade, unofficial, constitution, Madhesis, India, Nepal, postcolonial, regional stability, geopolitics

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3361 Temporal and Spatial Distribution Prediction of Patinopecten yessoensis Larvae in Northern China Yellow Sea

Authors: RuiJin Zhang, HengJiang Cai, JinSong Gui

Abstract:

It takes Patinopecten yessoensis larvae more than 20 days from spawning to settlement. Due to the natural environmental factors such as current, Patinopecten yessoensis larvae are transported to a distance more than hundreds of kilometers, leading to a high instability of their spatial and temporal distribution and great difficulties in the natural spat collection. Therefore predicting the distribution is of great significance to improve the operating efficiency of the collecting. Hydrodynamic model of Northern China Yellow Sea was established and the motions equations of physical oceanography and verified by the tidal harmonic constants and the measured data velocities of Dalian Bay. According to the passivity drift characteristics of the larvae, combined with the hydrodynamic model and the particle tracking model, the spatial and temporal distribution prediction model was established and the spatial and temporal distribution of the larvae under the influence of flow and wind were simulated. It can be concluded from the model results: ocean currents have greatest impacts on the passive drift path and diffusion of Patinopecten yessoensis larvae; the impact of wind is also important, which changed the direction and speed of the drift. Patinopecten yessoensis larvae were generated in the sea along Zhangzi Island and Guanglu-Dachangshan Island, but after two months, with the impact of wind and currents, the larvae appeared in the west of Dalian and the southern of Lvshun, and even in Bohai Bay. The model results are consistent with the relevant literature on qualitative analysis, and this conclusion explains where the larvae come from in the perspective of numerical simulation.

Keywords: numerical simulation, Patinopecten yessoensis larvae, predicting model, spatial and temporal distribution

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3360 Evaluation of Initial Graft Tension during ACL Reconstruction Using a Three-Dimensional Computational Finite Element Simulation: Effect of the Combination of a Band of Gracilis with the Former Graft

Authors: S. Alireza Mirghasemi, Javad Parvizi, Narges R. Gabaran, Shervin Rashidinia, Mahdi M. Bijanabadi, Dariush G. Savadkoohi

Abstract:

Background: The anterior cruciate ligament is one of the most frequent ligament to be disrupted. Surgical reconstruction of the anterior cruciate ligament is a common practice to treat the disability or chronic instability of the knee. Several factors associated with success or failure of the ACL reconstruction including preoperative laxity of the knee, selection of the graft material, surgical technique, graft tension, and postoperative rehabilitation. We aimed to examine the biomechanical properties of any graft type and initial graft tensioning during ACL reconstruction using 3-dimensional computational finite element simulation. Methods: In this paper, 3-dimensional model of the knee was constructed to investigate the effect of graft tensioning on the knee joint biomechanics. Four different grafts were compared: 1) Bone-patellar tendon-bone graft (BPTB) 2) Hamstring tendon 3) BPTB and a band of gracilis4) Hamstring and a band of gracilis. The initial graft tension was set as “0, 20, 40, or 60N”. The anterior loading was set to 134 N. Findings: The resulting stress pattern and deflection in any of these models were compared to that of the intact knee. The obtained results showed that the combination of a band of gracilis with the former graft (BPTB or Hamstring) increases the structural stiffness of the knee. Conclusion: Required pretension during surgery decreases significantly by adding a band of gracilis to the proper graft.

Keywords: ACL reconstruction, deflection, finite element simulation, stress pattern

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3359 Fitness Apparel and Body Cathexis of Women Consumers When and after Using Virtual Fitting Room

Authors: Almas Athif Fathin Wiyantoro, Fransiskus Xaverius Ivan Budiman, Fithra Faisal Hastiadi

Abstract:

The growth of clothing and technology as a marketing tool has a great influence on online business owners to know how much the characteristics and psychology of consumers in influencing purchasing decisions made by Indonesian women consumers. One of the most important issues faced by Indonesian women consumers is the suitability of clothing. The suitability of clothing can affect the body cathexis, identity, and confidence. So the thematic analysis of clothing fitness and body cathexis of women consumers when and after using virtual fitting room technology to purchase decision is important to do. This research using group method of pre-post treatment and considers how the recruitment technique of snowball sampling, which uses interpersonal relations and connections between people, both includes and excludes individuals into 39 participants' social networks to access specific populations. The results obtained from the study that the results of body scans and photos of virtual fitting room results can be made an intervention in women consumers in assessing their body cathexis objectively in the process of making purchasing decisions. The study also obtained a regression equation Y = 0.830 + 0.290X1 + 0.292X2, showing a positive relationship between suitability of clothing and body cathexis which influenced purchasing decisions on women consumers and after (personal and psychological factors) using virtual fitting room, meaning that all independent variables influence Positive towards the purchasing decision of the women consumers.

Keywords: body cathexis, clothing fitness, purchasing decision making and virtual fitting room

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3358 Towards a Methodology for the Assessment of Neighbourhood Design for Happiness

Authors: Tina Pujara

Abstract:

Urban and regional research in the new emerging inter-disciplinary field of happiness is seemingly limited. However, it is progressively being recognized that there is enormous potential for social and behavioral scientists to add a spatial dimension to it. In fact, the happiness of communities can be notably influenced by the design and maintenance of the neighborhoods they inhabit. The probable key reasons being that places can facilitate human social connections and relationships. While it is increasingly being acknowledged that some neighborhood designs appear better suited for social connectedness than others, the plausible reasons for places to deter these characteristics and perhaps their influence on happiness are outwardly unknown. In addition, an explicit step wise methodology to assess neighborhood designs for happiness (of their communities) is not known to exist. This paper is an attempt towards developing such a methodological framework. The paper presents the development of a methodological framework for assessing neighborhood designs for happiness, with a particular focus on the outdoor shared spaces in neighborhoods. The developed methodological framework of investigation follows a mixed method approach and draws upon four different sources of information. The framework proposes an empirical examination of the contribution of neighborhood factors, particularly outdoor shared spaces, to individual happiness. One of the main tools proposed for this empirical examination is Jan Gehl’s Public Space Public Life (PSPL) Survey. The developed framework, as presented in the paper, is a contribution towards the development of a consolidated methodology for assessing neighborhood designs for happiness, which can further serve as a unique tool to inform urban designers, architects and other decision makers.

Keywords: happiness, methodology, neighbourhood design, outdoor shared spaces

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3357 Satellite Interferometric Investigations of Subsidence Events Associated with Groundwater Extraction in Sao Paulo, Brazil

Authors: B. Mendonça, D. Sandwell

Abstract:

The Metropolitan Region of Sao Paulo (MRSP) has suffered from serious water scarcity. Consequently, the most convenient solution has been building wells to extract groundwater from local aquifers. However, it requires constant vigilance to prevent over extraction and future events that can pose serious threat to the population, such as subsidence. Radar imaging techniques (InSAR) have allowed continuous investigation of such phenomena. The analysis of data in the present study consists of 23 SAR images dated from October 2007 to March 2011, obtained by the ALOS-1 spacecraft. Data processing was made with the software GMTSAR, by using the InSAR technique to create pairs of interferograms with ground displacement during different time spans. First results show a correlation between the location of 102 wells registered in 2009 and signals of ground displacement equal or lower than -90 millimeters (mm) in the region. The longest time span interferogram obtained dates from October 2007 to March 2010. As a result, from that interferogram, it was possible to detect the average velocity of displacement in millimeters per year (mm/y), and which areas strong signals have persisted in the MRSP. Four specific areas with signals of subsidence of 28 mm/y to 40 mm/y were chosen to investigate the phenomenon: Guarulhos (Sao Paulo International Airport), the Greater Sao Paulo, Itaquera and Sao Caetano do Sul. The coverage area of the signals was between 0.6 km and 1.65 km of length. All areas are located above a sedimentary type of aquifer. Itaquera and Sao Caetano do Sul showed signals varying from 28 mm/y to 32 mm/y. On the other hand, the places most likely to be suffering from stronger subsidence are the ones in the Greater Sao Paulo and Guarulhos, right beside the International Airport of Sao Paulo. The rate of displacement observed in both regions goes from 35 mm/y to 40 mm/y. Previous investigations of the water use at the International Airport highlight the risks of excessive water extraction that was being done through 9 deep wells. Therefore, it is affirmed that subsidence events are likely to occur and to cause serious damage in the area. This study could show a situation that has not been explored with proper importance in the city, given its social and economic consequences. Since the data were only available until 2011, the question that remains is if the situation still persists. It could be reaffirmed, however, a scenario of risk at the International Airport of Sao Paulo that needs further investigation.

Keywords: ground subsidence, Interferometric Satellite Aperture Radar (InSAR), metropolitan region of Sao Paulo, water extraction

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3356 ACTN3 Genotype Association with Motoric Performance of Roma Children

Authors: J. Bernasovska, I. Boronova, J. Poracova, M. Mydlarova Blascakova, V. Szabadosova, P. Ruzbarsky, E. Petrejcikova, I. Bernasovsky

Abstract:

The paper presents the results of the molecular genetics analysis in sports research, with special emphasis to use genetic information in diagnosing of motoric predispositions in Roma boys from East Slovakia. The ability and move are the basic characteristics of all living organisms. The phenotypes are influenced by a combination of genetic and environmental factors. Genetic tests differ in principle from the traditional motoric tests, because the DNA of an individual does not change during life. The aim of the presented study was to examine motion abilities and to determine the frequency of ACTN3 (R577X) gene in Roma children. Genotype data were obtained from 138 Roma and 155 Slovak boys from 7 to 15 years old. Children were investigated on physical performance level in association with their genotype. Biological material for genetic analyses comprised samples of buccal swabs. Genotypes were determined using Real Time High resolution melting PCR method (Rotor-Gene 6000 Corbett and Light Cycler 480 Roche). The software allows creating reports of any analysis, where information of the specific analysis, normalized and differential graphs and many information of the samples are shown. Roma children of analyzed group legged to non-Romany children at the same age in all the compared tests. The % distribution of R and X alleles in Roma children was different from controls. The frequency of XX genotype was 9.26%, RX 46.33% and RR was 44.41%. The frequency of XX genotype was 9.26% which is comparable to a frequency of an Indian population. Data were analyzed with the ANOVA test.

Keywords: ACTN3 gene, R577X polymorphism, Roma children, sport performance, Slovakia

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3355 Comparison of Microleakage of Composite Restorations Using Fifth and Seventh Generation of Bonding Agents

Authors: Karina Nabilla, Dedi Sumantri, Nurul T. Rizal, Siti H. Yavitha

Abstract:

Background: Composite resin is the most frequently used material for restoring teeth, but still failure cases are seen which leading to microleakage. Microleakage might be attributed to various factors, one of them is bonding agent. Various generations of bonding agents have been introduced to overcome the microleakage. The aim of this study was to evaluate the microleakage of composite restorations using the fifth and seventh bonding agent. Methods: Class I cavities (3X2X2 mm) were prepared on the occlusal surfaces of 32 human upper premolars. Teeth were classified into two groups according to the type of bonding agent used (n =16). Group I: Fifth Generation of Bonding Agent-Adper Single Bond2. Group II: Seventh Generation of Bonding Agent-Single Bond Universal. All cavities were restored with Filtek Z250 XT composite resin, stored in sterile aquades water at 370C for 24 h. The root apices were sealed with sticky wax, and all the surfaces, except for 2 mm from the margins, were coated with nail varnish. The teeth were immersed in a 1% methylene blue dye solution for 24 h, and then rinsed in running water, blot-dried and sectioned longitudinally through the center of restorations from the buccal to palatal surface. The sections were blindly assessed for microleakage of dye penetration by using a stereomicroscope. Dye penetration along margin was measured in µm then calculated into the percentage and classified into scoring system 1 to 3. Data were collected and statistically analyzed by Chi-Square test. Result: There was no significant difference (p > 0,05) between two groups. Conclusion: Fifth generation of bonding agent revealed less leakage compared to the seventh generation even statistically there was no significant difference.

Keywords: composite restoration, fifth generation of bonding agent, microleakage, seventh generation of bonding agent

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3354 Using Collaborative Planning to Develop a Guideline for Integrating Biodiversity into Land Use Schemes

Authors: Sagwata A. Manyike, Hulisani Magada

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The South African National Biodiversity Institute is in the process of developing a guideline which sets out how biodiversity can be incorporated into land use (zoning) schemes. South Africa promulgated its Spatial Planning and Land Use Management Act in 2015 and the act seeks, amongst other things, to bridge the gap between spatial planning and land use management within the country. In addition, the act requires local governments to develop wall-to-wall land use schemes for their entire jurisdictions as they had previously only developed them for their urban areas. At the same time, South Africa has a rich history of systematic conservation planning whereby Critical Biodiversity Areas and Ecological Support Areas have been spatially delineated at a scale appropriate for spatial planning and land use management at the scale of local government. South Africa is also in the process of spatially delineating ecological infrastructure which is defined as naturally occurring ecosystems which provide valuable services to people such as water and climate regulation, soil formation, disaster risk reduction, etc. The Biodiversity and Land Use Project, which is funded by the Global Environmental Facility through the United Nations Development Programme is seeking to explore ways in which biodiversity information and ecological infrastructure can be incorporated into the spatial planning and land use management systems of local governments. Towards this end, the Biodiversity and Land Use Project have developed a guideline which sets out how local governments can integrate biodiversity into their land-use schemes as a way of not only ensuring sustainable development but also as a way helping them prepare for climate change. In addition, by incorporating biodiversity into land-use schemes, the project is exploring new ways of protecting biodiversity through land use schemes. The Guideline for Incorporating Biodiversity into Land Use Schemes was developed as a response to the fact that the National Land Use Scheme Guidelines only indicates that local governments needed to incorporate biodiversity without explaining how this could be achieved. The Natioanl Guideline also failed to specify which biodiversity-related layers are compatible with which land uses or what the benefits of incorporating biodiversity into the schemes will be for that local government. The guideline, therefore, sets out an argument for why biodiversity is important in land management processes and proceeds to provide a step by step guideline for how schemes can integrate priority biodiversity layers. This guideline will further be added as an addendum to the National Land Use Guidelines. Although the planning act calls for local government to have wall to wall schemes within 5 years of its enactment, many municipalities will not meet this deadline and so this guideline will support them in the development of their new schemes.

Keywords: biodiversity, climate change, land use schemes, local government

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3353 Examining the Relationship between Family Functioning and Perceived Self-Efficacy

Authors: Fenni Sim

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Objectives: The purpose of the study is to examine the relationship between family functioning and level of self-efficacy: how family functioning can potentially affect self-efficacy which will eventually lead to better clinical outcomes. The hypothesis was ‘Patients on haemodialysis with perceived higher family functioning are more likely to have higher perceived level of self-efficacy’. Methods: The study was conducted with a mixed methodology of quantitative and qualitative data collection of survey and semi-structured interview respectively. The General Self-Efficacy scale and SCORE-15 were self-administered by participants. The data will be analysed with correlation analysis method using Microsoft Excel. 79 patients were recruited for the study through random sampling. 6 participants whose results did not reflect the hypothesis were then recruited for the qualitative study. Interpretive phemenological analysis was then used to analyse the qualitative data. Findings: The hypothesis was accepted that higher family functioning leads to higher perceived self-efficacy. The correlation coefficient of -0.21 suggested a mild correlation between the two variables. However, only 4.6% of the variation in perceived self-efficacy is accounted by the variation in family functioning. The qualitative study extrapolated three themes that might explain the variations in the outliers: (1) level of physical functioning affects perceived self-efficacy, (2) instrumental support from family influenced perceived level of family functioning, and self-efficacy, (3) acceptance of illness reflects higher level of self-efficacy. Conclusion: While family functioning does have an impact on perceived self-efficacy, there are many intrapersonal and physical factors that may affect self-efficacy. The concepts of family functioning and self-efficacy are more appropriately seen as complementing each other to help a patient in managing his illness. Healthcare social workers can look at how family functioning is supporting the individual needs of patients with different trajectory of ESRD and the support we can provide to improve one’s self-efficacy.

Keywords: chronic kidney disease, coping of illness, family functioning, self efficacy

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3352 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics

Authors: Ichiro Mukai

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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: accruals, earnings quality, IFRS, information comparability

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