Search results for: emerging new talents
830 The Impact of Unconditional and Conditional Conservatism on Cost of Equity Capital: A Quantile Regression Approach for MENA Countries
Authors: Khalifa Maha, Ben Othman Hakim, Khaled Hussainey
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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries
Procedia PDF Downloads 358829 Sustainability of Photovoltaic Recycling Planning
Authors: Jun-Ki Choi
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The usage of valuable resources and the potential for waste generation at the end of the life cycle of photovoltaic (PV) technologies necessitate a proactive planning for a PV recycling infrastructure. To ensure the sustainability of PV in large scales of deployment, it is vital to develop and institute low-cost recycling technologies and infrastructure for the emerging PV industry in parallel with the rapid commercialization of these new technologies. There are various issues involved in the economics of PV recycling and this research examine those at macro and micro levels, developing a holistic interpretation of the economic viability of the PV recycling systems. This study developed mathematical models to analyze the profitability of recycling technologies and to guide tactical decisions for allocating optimal location of PV take-back centers (PVTBC), necessary for the collection of end of life products. The economic decision is usually based on the level of the marginal capital cost of each PVTBC, cost of reverse logistics, distance traveled, and the amount of PV waste collected from various locations. Results illustrated that the reverse logistics costs comprise a major portion of the cost of PVTBC; PV recycling centers can be constructed in the optimally selected locations to minimize the total reverse logistics cost for transporting the PV wastes from various collection facilities to the recycling center. In the micro- process level, automated recycling processes should be developed to handle the large amount of growing PV wastes economically. The market price of the reclaimed materials are important factors for deciding the profitability of the recycling process and this illustrates the importance of the recovering the glass and expensive metals from PV modules.Keywords: photovoltaic, recycling, mathematical models, sustainability
Procedia PDF Downloads 253828 Digital Interventions for Older People Experiencing Homelessness (OPEH): A Systematic Scoping Review
Authors: Emily Adams, Eddie Donaghy, David Henderson, Lauren Ng, Caroline Sanders, Rowena Stewart, Maria Wolters, Stewart Mercer
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Ongoing review abstract: Older People Experiencing Homelessness (OPEH) can have mental and physical indicators of aging 10–20 years earlier than the general population and experience premature mortality due to age-related chronic conditions. Emerging literature suggests digital interventions could positively impact PEH’s well-being. However, the increased reliance on digital delivery may also perpetuate digital inequalities for socially excluded groups, including PEH. The potential triple disadvantage of being older, homeless, and digitally excluded creates a uniquely problematic situation that warrants further research. This scoping review aims to investigate and synthesise the range and type of digital interventions available to OPEH and the organisations that support OPEH. The following databases were searched on 28th July 2023: Medline, Scopus, International Bibliography of the Social Sciences (IBSS), Applied Social Sciences Index & Abstracts (ASSIA), Association for Computing Machinery Digital Library (ACMDL) and Policy commons. A search strategy was developed in collaboration with an academic librarian. The presentation will include: An introduction to OPEH and digital exclusion Overview of the results of this review: OPEH usage of digital platforms Current digital interventions available The role of support organisations Current gaps in the evidence, future research and recommendations for policy and practiceKeywords: homeless, digital exclusion, aging, technology
Procedia PDF Downloads 77827 Characteristing Aquifer Layers of Karstic Springs in Nahavand Plain Using Geoelectrical and Electromagnetic Methods
Authors: A. Taheri Tizro, Rojin Fasihi
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Geoelectrical method is one of the most effective tools in determining subsurface lithological layers. The electromagnetic method is also a newer method that can play an important role in determining and separating subsurface layers with acceptable accuracy. In the present research, 10 electromagnetic soundings were collected in the upstream of 5 karstic springs of Famaseb, Faresban, Ghale Baroodab, Gian and Gonbad kabood in Nahavand plain of Hamadan province. By using the emerging data, the belectromagnetic logs were prepared at different depths and compared with 5 logs of the geoelectric method. The comparison showed that the value of NRMSE in the geoelectric method for the 5 springs of Famaseb, Faresban, Ghale Baroodab, Gian and Gonbad kabood were 7.11, 7.50, respectively. It is 44.93, 3.99, and 2.99, and in the electromagnetic method, the value of this coefficient for the investigated springs is about 1.4, 1.1, 1.2, 1.5, and 1.3, respectively. In addition to the similarity of the results of the two methods, it is found that, the accuracy of the electromagnetic method based on the NRMSE value is higher than the geoelectric method. The advantage of the electromagnetic method compared to geoelectric is on less time consuming and its cost prohibitive. The depth to water table is the final result of this research work , which showed that in the springs of Famaseb, Faresban, Ghale Baroodab, Gian and Gonbad kabood, having depth of about 6, 20, 10, 2 36 meters respectively. The maximum thickness of the aquifer layer was estimated in Gonbad kabood spring (36 meters) and the lowest in Gian spring (2 meters). These results can be used to identify the water potential of the region in order to better manage water resources.Keywords: karst spring, geoelectric, aquifer layers, nahavand
Procedia PDF Downloads 68826 Experimental Study on Two-Step Pyrolysis of Automotive Shredder Residue
Authors: Letizia Marchetti, Federica Annunzi, Federico Fiorini, Cristiano Nicolella
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Automotive shredder residue (ASR) is a mixture of waste that makes up 20-25% of end-of-life vehicles. For many years, ASR was commonly disposed of in landfills or incinerated, causing serious environmental problems. Nowadays, thermochemical treatments are a promising alternative, although the heterogeneity of ASR still poses some challenges. One of the emerging thermochemical treatments for ASR is pyrolysis, which promotes the decomposition of long polymeric chains by providing heat in the absence of an oxidizing agent. In this way, pyrolysis promotes the conversion of ASR into solid, liquid, and gaseous phases. This work aims to improve the performance of a two-step pyrolysis process. After the characterization of the analysed ASR, the focus is on determining the effects of residence time on product yields and gas composition. A batch experimental setup that reproduces the entire process was used. The setup consists of three sections: the pyrolysis section (made of two reactors), the separation section, and the analysis section. Two different residence times were investigated to find suitable conditions for the first sample of ASR. These first tests showed that the products obtained were more sensitive to residence time in the second reactor. Indeed, slightly increasing residence time in the second reactor managed to raise the yield of gas and carbon residue and decrease the yield of liquid fraction. Then, to test the versatility of the setup, the same conditions were applied to a different sample of ASR coming from a different chemical plant. The comparison between the two ASR samples shows that similar product yields and compositions are obtained using the same setup.Keywords: automotive shredder residue, experimental tests, heterogeneity, product yields, two-step pyrolysis
Procedia PDF Downloads 124825 Hybrid-Nanoengineering™: A New Platform for Nanomedicine
Authors: Mewa Singh
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Nanomedicine, a fusion of nanotechnology and medicine, is an emerging technology ideally suited to the targeted therapies. Nanoparticles overcome the low selectivity of anti-cancer drugs toward the tumor as compared to normal tissue and hence result-in less severe side-effects. Our new technology, HYBRID-NANOENGINEERING™, uses a new molecule (MR007) in the creation of nanoparticles that not only helps in nanonizing the medicine but also provides synergy to the medicine. The simplified manufacturing process will result in reduced manufacturing costs. Treatment is made more convenient because hybrid nanomedicines can be produced in oral, injectable or transdermal formulations. The manufacturing process uses no protein, oil or detergents. The particle size is below 180 nm with a narrow distribution of size. Importantly, these properties confer great stability of the structure. The formulation does not aggregate in plasma and is stable over a wide range of pH. The final hybrid formulation is stable for at least 18 months as a powder. More than 97 drugs, including paclitaxel, docetaxel, tamoxifen, doxorubicinm prednisone, and artemisinin have been nanonized in water soluble formulations. Preclinical studies on cell cultures of tumors show promising results. Our HYBRID-NANOENGINEERING™ platform enables the design and development of hybrid nano-pharmaceuticals that combine efficacy with tolerability, giving patients hope for both extended overall survival and improved quality of life. This study would discuss or present this new discovery of HYBRID-NANOENGINEERING™ which targets drug delivery, synergistic, and potentiating effects, and barriers of drug delivery and advanced drug delivery systems.Keywords: nano-medicine, nano-particles, drug delivery system, pharmaceuticals
Procedia PDF Downloads 484824 Expert System for Road Bridge Constructions
Authors: Michael Dimmer, Holger Flederer
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The basis of realizing a construction project is a technically flawless concept which satisfies conditions regarding environment and costs, as well as static-constructional terms. The presented software system actively supports civil engineers during the setup of optimal designs, by giving advice regarding durability, life-cycle costs, sustainability and much more. A major part of the surrounding conditions of a design process is gathered and assimilated by experienced engineers subconsciously. It is a question about eligible building techniques and their practicability by considering emerging costs. Planning engineers have acquired many of this experience during their professional life and use them for their daily work. Occasionally, the planning engineer should disassociate himself from his experience to be open for new and better solutions which meet the functional demands, as well. The developed expert system gives planning engineers recommendations for preferred design options of new constructions as well as for existing bridge constructions. It is possible to analyze construction elements and techniques regarding sustainability and life-cycle costs. This way the software provides recommendations for future constructions. Furthermore, there is an option to design existing road bridges especially for heavy duty transport. This implies a route planning tool to get quick and reliable information as to whether the bridge support structures of a transport route have been measured sufficiently for a certain heavy duty transport. The use of this expert system in bridge planning companies and building authorities will save costs massively for new and existent bridge constructions. This is achieved by consequently considering parameters like life-cycle costs and sustainability for its planning recommendations.Keywords: expert system, planning process, road bridges, software system
Procedia PDF Downloads 276823 Constructing a Grounded Theory of Parents' Musical Engagement with Their Premature Baby Contributing to Their Emerging Parental Identity in a Neonatal Unit
Authors: Elizabeth McLean, Katrina Skewes-McFerran, Grace Thompson
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Scholarship highlights the need to further examine and better understand and foster the process of becoming a parent to a premature baby in the neonatal context to support the critical development of the parent-infant relationship. Music therapy research documents significant benefits of music therapy on neonatal physiological and neurodevelopmental function, reduced maternal anxiety and validating parents’ relationship with their premature baby, yet limited studies examine the role of music in supporting parental identity. This was a multi-site study, exploring parents’ musical engagement with their hospitalised baby and parental identity in a NU. In-depth interviews with nine parents of a premature baby across varying time points in their NU journey took place. Data collection and analysis was influenced by Constructive Grounded Theory methodology. Findings in the form of a substantive grounded theory illuminated the contribution of parents’ musical engagement on their sense of parental identity in the NU. Specifically, the significance of their baby’s level and type of response during musical interactions in influencing parents’ capacity to engage in musical dialogue with their baby emerged. Specific conditions that acted as both barriers and fosters in parents’ musical engagement across a high- risk pregnancy and NU admission also emerged. Recommendations for future research into the role of music and music therapy in supporting parental coping and transition to parenthood during a high-risk pregnancy and birth and beyond the NU will be discussed.Keywords: grounded theory, musical engagement, music therapy, parental identity
Procedia PDF Downloads 181822 The Influence of Career Optimism and Relationship Status on University Students’ Wellbeing
Authors: Didem Kepir Savoly, Selen Demirtas Zorbaz
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This research focuses on the unique developmental stage of university students, known as emerging adulthood, which can be filled with stressors relating to academics, career aspirations, and relationships. The impact of these factors on the wellbeing and mental health of students is not well understood and requires further investigation. The aim of this study is to investigate the influence of career optimism and relationship status on the wellbeing/life satisfaction of university students. The specific hypotheses being tested are: 1) University students with higher career optimism will exhibit a higher level of life satisfaction, and 2) University students in relationships will report a higher level of life satisfaction. This research adopts a quantitative approach, utilizing scales and questionnaires to collect data from university students in Turkey. The data was collected from university students in Turkey through the administration of the Career Optimism Scale, The Satisfaction with Life Scale, and the Perceived Romantic Relationship Quality Scale. The data is then analyzed using scale implementation, correlational analysis, and group comparison. One-way ANOVA, regression, and t-test analysis techniques are employed. The research findings provide insights into the relationship between career optimism and university students’ life satisfaction, as well as the influence of relationship status on their life satisfaction. The results suggest that life satisfaction was predicted by career optimism but not by relationship status. Moreover, significant relationships between life satisfaction and relationship quality were found among the university students who were in a relationship. These results can be utilized by practitioners, particularly those in counseling centers and career services at universities, to develop tailored psychoeducational and intervention programs aimed at promoting the mental health of university students.Keywords: career optimism, relationship status, university students, wellbeing
Procedia PDF Downloads 82821 Corporate Governance and Audit Report Lag: The Case of Tunisian Listed Companies
Authors: Lajmi Azhaar, Yab Mdallelah
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This study examines the Tunisian market in which recent events, notably financial scandals, provide an appropriate framework for studying the impact of corporate governance on the audit report lag. Moreover, very little research has been done to examine this relationship in this context. The objective of this work is, therefore, to understand the factors influencing audit report lag, drawing primarily on agency theory (Jensen and Meckling, 1976), which shows that the characteristics of the board of directors have an impact on the report lag (independence, diligence, and size). In addition, the characteristics of the committee also have an impact on the audit report lag (size, independence, diligence, and expertise). Therefore, our research provides empirical evidence on the impact of governance mechanisms attributes on audit report lag. Using a sample of forty-seven (47) Tunisian companies listed on the Tunis Stock Exchange (BVMT) during the period from 2014 to 2019, and basing on the GMM method of the dynamic panel, multivariate analysis shows that most corporate governance attributes have a significant effect on audit report lag. Specifically, the audit committee diligence and the audit committee expertise have a significant and positive effect on audit report lag. But the diligence of the board has a significant and negative effect on audit report lag. However, this study finds no evidence that the audit committee independence, the size, independence, and diligence of the director’s board are associated with the audit report lag. In addition, the results of this study also show that there is a significant effect of some control variables. Finally, we are contributing to this study by using the GMM method of the dynamic panel. We are also using an emerging context that is very poorly developed and exploited by previous studies.Keywords: governance mechanisms, audit committee, board of directors, audit report lag
Procedia PDF Downloads 172820 Multidimensional Modeling of Solidification Process of Multi-Crystalline Silicon under Magnetic Field for Solar Cell Technology
Authors: Mouhamadou Diop, Mohamed I. Hassan
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Molten metallic flow in metallurgical plant is highly turbulent and presents a complex coupling with heat transfer, phase transfer, chemical reaction, momentum transport, etc. Molten silicon flow has significant effect in directional solidification of multicrystalline silicon by affecting the temperature field and the emerging crystallization interface as well as the transport of species and impurities during casting process. Owing to the complexity and limits of reliable measuring techniques, computational models of fluid flow are useful tools to study and quantify these problems. The overall objective of this study is to investigate the potential of a traveling magnetic field for an efficient operating control of the molten metal flow. A multidimensional numerical model will be developed for the calculations of Lorentz force, molten metal flow, and the related phenomenon. The numerical model is implemented in a laboratory-scale silicon crystallization furnace. This study presents the potential of traveling magnetic field approach for an efficient operating control of the molten flow. A numerical model will be used to study the effects of magnetic force applied on the molten flow, and their interdependencies. In this paper, coupled and decoupled, steady and unsteady models of molten flow and crystallization interface will be compared. This study will allow us to retrieve the optimal traveling magnetic field parameter range for crystallization furnaces and the optimal numerical simulations strategy for industrial application.Keywords: multidimensional, numerical simulation, solidification, multicrystalline, traveling magnetic field
Procedia PDF Downloads 245819 Physiological Normoxia and Cellular Adhesion of Diffuse Large B-Cell Lymphoma Primary Cells: Real-Time PCR and Immunohistochemistry Study
Authors: Kamila Duś-Szachniewicz, Kinga M. Walaszek, Paweł Skiba, Paweł Kołodziej, Piotr Ziółkowski
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Cell adhesion is of fundamental importance in the cell communication, signaling, and motility, and its dysfunction occurs prevalently during cancer progression. The knowledge of the molecular and cellular processes involved in abnormalities in cancer cells adhesion has greatly increased, and it has been focused mainly on cellular adhesion molecules (CAMs) and tumor microenvironment. Unfortunately, most of the data regarding CAMs expression relates to study on cells maintained in standard oxygen condition of 21%, while the emerging evidence suggests that culturing cells in ambient air is far from physiological. In fact, oxygen in human tissues ranges from 1 to 11%. The aim of this study was to compare the effects of physiological lymph node normoxia (5% O2), and hyperoxia (21% O2) on the expression of cellular adhesion molecules of primary diffuse large B-cell lymphoma cells (DLBCL) isolated from 10 lymphoma patients. Quantitative RT-PCR and immunohistochemistry were used to confirm the differential expression of several CAMs, including ICAM, CD83, CD81, CD44, depending on the level of oxygen. Our findings also suggest that DLBCL cells maintained at ambient O2 (21%) exhibit reduced growth rate and migration ability compared to the cells growing in normoxia conditions. Taking into account all the observations, we emphasize the need to identify the optimal human cell culture conditions mimicking the physiological aspects of tumor growth and differentiation.Keywords: adhesion molecules, diffuse large B-cell lymphoma, physiological normoxia, quantitative RT-PCR
Procedia PDF Downloads 277818 Investigation of Overarching Effects of Artificial Intelligence Implementation into Education Through Research Synthesis
Authors: Justin Bin
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Artificial intelligence (AI) has been rapidly rising in usage recently, already active in the daily lives of millions, from distinguished AIs like the popular ChatGPT or Siri to more obscure, inconspicuous AIs like those used in social media or internet search engines. As upcoming generations grow immersed in emerging technology, AI will play a vital role in their development. Namely, the education sector, an influential portion of a person’s early life as a student, faces a vast ocean of possibilities concerning the implementation of AI. The main purpose of this study is to analyze the effect that AI will have on the future of the educational field. More particularly, this study delves deeper into the following three categories: school admissions, the productivity of students, and ethical concerns (role of human teachers, purpose of schooling itself, and significance of diplomas). This study synthesizes research and data on the current effects of AI on education from various published literature sources and journals, as well as estimates on further AI potential, in order to determine the main, overarching effects it will have on the future of education. For this study, a systematic organization of data in terms of type (quantitative vs. qualitative), the magnitude of effect implicated, and other similar factors were implemented within each area of significance. The results of the study suggest that AI stands to change all the beforementioned subgroups. However, its specific effects vary in magnitude and favorability (beneficial or harmful) and will be further discussed. The results discussed will reveal to those affiliated with the education field, such as teachers, counselors, or even parents of students, valuable information on not just the projected possibilities of AI in education but the effects of those changes moving forward.Keywords: artificial intelligence, education, schools, teachers
Procedia PDF Downloads 521817 How Envisioning Process Is Constructed: An Exploratory Research Comparing Three International Public Televisions
Authors: Alexandre Bedard, Johane Brunet, Wendellyn Reid
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Public Television is constantly trying to maintain and develop its audience. And to achieve those goals, it needs a strong and clear vision. Vision or envision is a multidimensional process; it is simultaneously a conduit that orients and fixes the future, an idea that comes before the strategy and a mean by which action is accomplished, from a business perspective. Also, vision is often studied from a prescriptive and instrumental manner. Based on our understanding of the literature, we were able to explain how envisioning, as a process, is a creative one; it takes place in the mind and uses wisdom and intelligence through a process of evaluation, analysis and creation. Through an aggregation of the literature, we build a model of the envisioning process, based on past experiences, perceptions and knowledge and influenced by the context, being the individual, the organization and the environment. With exploratory research in which vision was deciphered through the discourse, through a qualitative and abductive approach and a grounded theory perspective, we explored three extreme cases, with eighteen interviews with experts, leaders, politicians, actors of the industry, etc. and more than twenty hours of interviews in three different countries. We compared the strategy, the business model, and the political and legal forces. We also looked at the history of each industry from an inertial point of view. Our analysis of the data revealed that a legitimacy effect due to the audience, the innovation and the creativity of the institutions was at the cornerstone of what would influence the envisioning process. This allowed us to identify how different the process was for Canadian, French and UK public broadcasters, although we concluded that the three of them had a socially constructed vision for their future, based on stakeholder management and an emerging role for the managers: ideas brokers.Keywords: envisioning process, international comparison, television, vision
Procedia PDF Downloads 132816 Customised Wellness Solutions Using Health Technological Platforms: An Exploratory Research Protocol
Authors: Elaine Wong Yee-Sing, Liaw Wee Tong
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Rapid transformations in demographic and socioeconomic shifts are leading to a growing global demand for health and beauty products and services that demands holistic concepts of well-being. In addition, technological breakthroughs such as internet of things make it convenient and offer innovative solutions for well-being and engage consumers to track their own health conditions and fitness goals. This 'new health economy' encompasses three key concepts: well-being, well-conditioned and well-shaped; which are shaped by wellness segments and goals that influence purchasing decisions of consumers. The research protocol aims to examine the feasibility, challenges, and capabilities in provision for each customer with an ecosystem, or platform, that organizes data and insights to create an individual health and fitness, nutrition, and beauty profile. Convenience sampling of 100 consumers residing in private housing within five major districts in Singapore will be selected to participate in the study. Statistical Package for Social Science 25 will be used to conduct descriptive statistics for quantitative data while qualitative data results using focus interviews, will be translated and transcribed to identify improvements in provision of these services. Rising income in emerging global markets is fuelling the demand for these general wellbeing products and services. Combined with technological advances, it is imperative to understand how these highly personalized services with integrated technology can be designed better to support consumer preferences; provide greater flexibility and high-quality service, and generate better health awareness among consumers.Keywords: beauty, consumers, health, technology, wellness
Procedia PDF Downloads 128815 A Corporate Social Responsibility View on Bribery Control in Business Relationships
Authors: Irfan Ameer
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Bribery control in developing countries is the biggest challenge for multinational enterprises (MNEs). Bribery practices are socially embedded and institutionalized, and therefore may achieve collective legitimacy in the society. MNEs often have better and strict norms, codes and standards about such corrupt practices. Bribery in B2B sales relationships has been researched but studies focusing on the role of firm in controlling bribery are scarce. The main objective of this paper is to explore MNEs strategies to control bribery in an environment where bribery is institutionalized. This qualitative study uses narrative approach and focuses on key events, actors and their role in controlling bribery in B2B sales relationships. The context of this study is pharmaceutical industry of Pakistan and data is collected through 23 episodic interviews supported by secondary data. The Corporate social responsibility (CSR) literature e.g. CSR three domain model and CSR pyramid is used to make sense of MNEs strategies to control bribery in developing countries. Results show that MNEs’ bribery control strategies are rather emerging based on the role of some key stakeholders and events which shape bribery strategies. Five key bribery control strategies were found through which MNEs can control both demand and supply side of bribery: bribery related codes development; bribery related codes implementation; focusing on competitive advantage; find mutually beneficial ethical solution; and collaboration with ethical stakeholders. The results also highlight the problems associated with each strategy. Study is unique in a sense that it focuses on stakeholders having unethical interests and provides guidelines to MNEs in controlling bribery practices in B2B sales relationships.Keywords: bribery, developing countries, CSR, narrative research, B2B sales, MNEs
Procedia PDF Downloads 374814 The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)
Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri
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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management
Procedia PDF Downloads 401813 Between a Rock and a Hard Place: The Possible Roles of Eternity Clauses in the Member States of the European Union
Authors: Zsuzsa Szakaly
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Several constitutions have explicit or implicit eternity clauses in the European Union, their classic roles were analyzed so far, albeit there are new possibilities emerging in relation to the identity of the constitutions of the Member States. The aim of the study is to look at the practice of the Constitutional Courts of the Member States in detail regarding eternity clauses where limiting constitutional amendment has practical bearing, and to examine the influence of such practice on Europeanization. There are some states that apply explicit eternity clauses embedded in the text of the constitution, e.g., Italy, Germany, and Romania. In other states, the Constitutional Court 'unearthed' the implicit eternity clauses from the text of the basic law, e.g., Slovakia and Croatia. By using comparative analysis to examine the explicit or implicit clauses of the concerned constitutions, taking into consideration the new trends of the judicial opinions of the Member States and the fresh scientific studies, the main questions are: How to wield the double-edged sword of eternity clauses? To support European Integration or to support the sovereignty of the Member State? To help Europeanization or to act against it? Eternity clauses can easily find themselves between a rock and a hard place, the law of the European Union and the law of a Member State, with more possible interpretations. As more and more Constitutional Courts started to declare elements of their Member States’ constitutional identities, these began to interfere with the eternity clauses. Will this trend eventually work against Europeanization? As a result of the research, it can be stated that a lowest common denominator exists in the practice of European Constitutional Courts regarding eternity clauses. The chance of a European model and the possibility of this model influencing the status quo between the European Union and the Member States will be examined by looking at the answers these courts have found so far.Keywords: constitutional court, constitutional identity, eternity clause, European Integration
Procedia PDF Downloads 140812 Design of Bacterial Pathogens Identification System Based on Scattering of Laser Beam Light and Classification of Binned Plots
Authors: Mubashir Hussain, Mu Lv, Xiaohan Dong, Zhiyang Li, Bin Liu, Nongyue He
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Detection and classification of microbes have a vast range of applications in biomedical engineering especially in detection, characterization, and quantification of bacterial contaminants. For identification of pathogens, different techniques are emerging in the field of biomedical engineering. Latest technology uses light scattering, capable of identifying different pathogens without any need for biochemical processing. Bacterial Pathogens Identification System (BPIS) which uses a laser beam, passes through the sample and light scatters off. An assembly of photodetectors surrounded by the sample at different angles to detect the scattering of light. The algorithm of the system consists of two parts: (a) Library files, and (b) Comparator. Library files contain data of known species of bacterial microbes in the form of binned plots, while comparator compares data of unknown sample with library files. Using collected data of unknown bacterial species, highest voltage values stored in the form of peaks and arranged in 3D histograms to find the frequency of occurrence. Resulting data compared with library files of known bacterial species. If sample data matching with any library file of known bacterial species, sample identified as a matched microbe. An experiment performed to identify three different bacteria particles: Enterococcus faecalis, Pseudomonas aeruginosa, and Escherichia coli. By applying algorithm using library files of given samples, results were compromising. This system is potentially applicable to several biomedical areas, especially those related to cell morphology.Keywords: microbial identification, laser scattering, peak identification, binned plots classification
Procedia PDF Downloads 146811 Adoption of Green Supply Chain Practices and Their Impact on a Firm's Economic and Environmental Performance
Authors: Qingyu Zhang, Helin Ma, Lili Weng, Mei Cao
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Green supply chain management has been an important organizational strategy to reduce environmental risks and improve financial performance. Firms have to adopt green supply chain practices to meet the official regulations and reduce peer pressure in China. This paper exhibits an empirical study of the drivers of green supply chain management practices and the environmental and economic performance of green supply chain management implementation in Chinese firms. While China is the fastest-growing emerging economy, it has paid a high ecological price. It is reported that China hosts 7 of the world’s 10 most polluted cities. The continued environmental deterioration and the resultant heightened regulatory control and public scrutiny have posed new operating challenges to firms conducting business in China. These challenges make the country an ideal setting to conduct the present study. A research questionnaire was developed to gather data in China. The questionnaire targeted managers and employees in Chinese companies. The data were collected in the last quarter of 2015, involving industries such as electronic & communicational equipment, textile & clothing, pharmaceutical & healthcare, and so on. This study confirms and validates that (1) both internal and external drivers play a significant role in the implementation of green supply chain management practices; (2) green purchase and investment recovery have a significant impact on firms’ environmental and economic performance; (3) with the improvement of the firms’ environmental performance, their economic performance will improve.Keywords: economic performance, environmental performance, external driver, green supply chain management
Procedia PDF Downloads 376810 Perceptions of Cognitive Behavioural Therapy in Physiotherapy Management for Chronic Low Back Pain: A Qualitative Exploration of Stakeholder Views
Authors: Latifa Alenezi, Liz Croot, Janet Harris
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Chronic Low Back Pain (CLBP) is one of the most common and recurrent musculoskeletal problems that causes patients to access health care services frequently. The Bio-psychosocial Model emphasises that psychological, behavioural and social factors contribute to the development and persistence of CLBP. Cognitive behavioural therapy (CBT) is a psychological pain management strategy that can be used by physiotherapists treating chronic low back pain. However, evidence of the effectiveness of CBT for CLBP varies between different studies. The proposed study was preceded by a mixed methods systematic review that found that CBT has a beneficial effect for CLBP patients when compared to waiting list or other treatments; however, there is variation in effectiveness across different settings. Little is known about how CBT is applied by physiotherapists in physiotherapy settings. The interest of this study is directed towards generating an explanation and understanding of why, when, and how some physiotherapists make decisions and choose to apply CBT for CLBP patients, whereas others do not. Also, how and for what type of CLBP patients does CBT work, and for whom might CBT not work? Therefore, the study will take a qualitative approach to explore CLBP patients’, physiotherapists’ and managers’ perceptions of CBT and how it is used in physiotherapy to enable a deeper understanding and richer explanation of CBT effectiveness and help to inform research and practice. The study will use grounded theory approach to generate an explanatory theory of the clinical application of CBT for CLBP in physiotherapy settings. Physiotherapists, patients and managers of physiotherapy services will be interviewed. Grounded theory techniques will be used to analyse the data. The presentation will describe findings from the interviews and the emerging theory. This research will help to further inform RCTs about the effectiveness of CBT for CLBP in physiotherapy.Keywords: CBT, CLBP, perception, physiotherapy, theory
Procedia PDF Downloads 231809 The Scope and Effectiveness of Interactive Voice Response Technologies in Post-Operative Care
Authors: Zanib Nafees, Amir Razaghizad, Ibtisam Mahmoud, Abhinav Sharma, Renzo Cecere
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More than one million surgeries are performed each year in Canada, resulting in more than 100,000 associated serious adverse events (SAEs) per year. These are defined as unintended injuries or complications that adversely affect the well-being of patients. In recent years, there has been a proliferation of digital health interventions that have the potential to assist, monitor, and educate patients—facilitating self-care following post-operative discharge. Among digital health, interventions are interactive-voice response technologies (IVRs), which have been shown to be highly effective in certain medical settings. Although numerous IVR-based interventions have been developed, their effectiveness and utility remain unclear, notably in post-operative settings. To the best of our knowledge, no systematic or scoping reviews have evaluated this topic to date. Thus, the objective of this scoping review protocol is to systematically map and explore the literature and evidence describing and examining IVR tools, implementation, evaluation, outcome, and experience for post-operative patients. The focus will be primarily on the evaluation of baseline performance status, clinical assessment, treatment outcomes, and patient management, including self-management and self-monitoring. The objective of this scoping review is to assess the extent of the literature to direct future research efforts by identifying gaps and limitations in the literature and to highlight relevant determinants of positive outcomes in the emerging field of IVR monitoring for health outcomes in post-operative patients.Keywords: digital healthcare technologies, post-surgery, interactive voice technology, interactive voice response
Procedia PDF Downloads 262808 Configuring Systems to Be Viable in a Crisis: The Role of Intuitive Decision-Making
Authors: Ayham Fattoum, Simos Chari, Duncan Shaw
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Volatile, uncertain, complex, and ambiguous (VUCA) conditions threaten systems viability with emerging and novel events requiring immediate and localized responses. Such responsiveness is only possible through devolved freedom and emancipated decision-making. The Viable System Model (VSM) recognizes the need and suggests maximizing autonomy to localize decision-making and minimize residual complexity. However, exercising delegated autonomy in VUCA requires confidence and knowledge to use intuition and guidance to maintain systemic coherence. This paper explores the role of intuition as an enabler of emancipated decision-making and autonomy under VUCA. Intuition allows decision-makers to use their knowledge and experience to respond rapidly to novel events. This paper offers three contributions to VSM. First, it designs a system model that illustrates the role of intuitive decision-making in managing complexity and maintaining viability. Second, it takes a black-box approach to theory development in VSM to model the role of autonomy and intuition. Third, the study uses a multi-stage discovery-oriented approach (DOA) to develop theory, with each stage combining literature, data analysis, and model/theory development and identifying further questions for the subsequent stage. We synthesize literature (e.g., VSM, complexity management) with seven months of field-based insights (interviews, workshops, and observation of a live disaster exercise) to develop a framework of intuitive complexity management framework and VSM models. The results have practical implications for enhancing the resilience of organizations and communities.Keywords: Intuition, complexity management, decision-making, viable system model
Procedia PDF Downloads 66807 A System Dynamics Model for Analyzing Customer Satisfaction in Healthcare Systems
Authors: Mahdi Bastan, Ali Mohammad Ahmadvand, Fatemeh Soltani Khamsehpour
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Health organizations’ sustainable development has nowadays become highly affected by customers’ satisfaction due to significant changes made in the business environment of the healthcare system and emerging of Competitiveness paradigm. In case we look at the hospitals and other health organizations as service providers concerning profit issues, the satisfaction of employees as interior customers, and patients as exterior customers would be of significant importance in health business success. Furthermore, satisfaction rate could be considered in performance assessment of healthcare organizations as a perceived quality measure. Several researches have been carried out in identification of effective factors on patients’ satisfaction in health organizations. However, considering a systemic view, the complex causal relations among many components of healthcare system would be an issue that its acquisition and sustainability requires an understanding of the dynamic complexity, an appropriate cognition of different components, and effective relationships among them resulting ultimately in identifying the generative structure of patients’ satisfaction. Hence, the presenting paper applies system dynamics approaches coherently and methodologically to represent the systemic structure of customers’ satisfaction of a health system involving the constituent components and interactions among them. Then, the results of different policies taken on the system are simulated via developing mathematical models, identifying leverage points, and using scenario making technique and then, the best solutions are presented to improve customers’ satisfaction of the services. The presenting approach supports taking advantage of decision support systems. Additionally, relying on understanding of system behavior Dynamics, the effective policies for improving the health system would be recognized.Keywords: customer satisfaction, healthcare, scenario, simulation, system dynamics
Procedia PDF Downloads 413806 Developing Indoor Enhanced Bio Composite Vertical Smart Farming System for Climbing Food Plant
Authors: S. Mokhtar, R. Ibrahim, K. Abdan, A. Rashidi
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The population in the world are growing in very fast rate. It is expected that urban growth and development would create serious questions of food production and processing, transport, and consumption. Future smart green city policies are emerging to support new ways of visualizing, organizing and managing the city and its flows towards developing more sustainable cities in ensuring food security while maintaining its biodiversity. This is a survey paper analyzing the feasibility of developing a smart vertical farming system for climbing food plant to meet the need of food consumption in urban cities with an alternative green material. This paper documents our investigation on specific requirement for farming high valued climbing type food plant suitable for vertical farming, development of appropriate biocomposite material composition, and design recommendations for developing a new smart vertical farming system inside urban buildings. Results include determination of suitable specific climbing food plant species and material manufacturing processes for reinforcing natural fiber for biocomposite material. The results are expected to become recommendations for developing alternative structural materials for climbing food plant later on towards the development of the future smart vertical farming system. This paper contributes to supporting urban farming in cities and promotes green materials for preserving the environment. Hence supporting efforts in food security agenda especially for developing nations.Keywords: biocomposite, natural reinforce fiber, smart farming, vertical farming
Procedia PDF Downloads 164805 The Counselling Practice of School Social Workers in Swedish Elementary Schools - A Focus Group Study
Authors: Kjellgren Maria, Lilliehorn Sara, Markström Urban
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This article describes the counselling practice of school social workers (SSWs) with individual children. SSWs work in the school system’s pupil health team, whose primary task is health promotion and prevention. The work of SSWs is about helping children and adolescents who, for various reasons, suffer from mental ill-health, school absenteeism, or stress that make them unable to achieve their intended goals. SSWs preferably meet these children in individual counselling sessions. The aim of this article is to describe and analyse SSWs’ experience of counselling with children and to examine the characteristics of counselling practice. The data collection was conducted through four semi-structured focus group interviews with a total of 22 SSWs in four different regions in Sweden. SSWs provide counselling to children in order to bring about improved feelings or behavioural changes. It can be noted that SSWs put emphasis on both the counselling process and the alliance with the child. The interviews showed a common practice among SSWs regarding the structure of the counselling sessions, with certain steps and approaches being employed. However, the specific interventions differed and were characterised by an eclectic standpoint in which SSWs utilise a broad repertoire of therapeutic schools and techniques. Furthermore, a relational perspective emerged as a most prominent focus for the SSWs by re-emerging throughout the material. We believe that SSWs could benefit from theoretical perspectives on ‘contextual model’ and ‘attachment theory’ as ‘models of the mind’. Being emotionally close to the child and being able to follow their development requires a lot from SSWs, as both professional caregivers and as “safe havens”.Keywords: school social conselling, school social workers, contextual model, attachment thory
Procedia PDF Downloads 134804 Emerging Dimensions of Intrinsic Motivation for Effective Performance
Authors: Prachi Bhatt
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Motivated workforce is an important asset of an organisation. Intrinsic motivation is one of the key aspects of people operations and performance. Researches have emphasized the significance of internal factors in individuals’ motivation. In the changing business scenario, it is a challenge for the organizations’ leaders to inspire and motivate their workforce. The present study deals with the intrinsic motivation potential of an individual which govern the innate capability of an individual driving him or her to behave or perform in the changing work environment, tasks, teams. Differences at individual level significantly influence differences in levels of motivation. In the above context, the present research attempts to explore behavioral trait dimensions which influence motivational potential of an individual. The present research emphasizes the significance of intrinsic motivational potential and the significance of exploring the differences in the intrinsic motivational potential levels of individuals at work places. Thus, this paper empirically tests the framework of behavioral traits which affects motivational potential of an individual. With the help of two studies i.e., Study 1 and Study 2, exploratory factor analysis and confirmatory factor analysis, respectively, indicated a reliable measure assessing intrinsic motivational potential of an individual. Given the variety of challenges of motivating contemporary workforce, and with increasing importance of intrinsic motivation, the paper discusses the relevance of the findings and of the measure assessing intrinsic motivational potential. Assessment of such behavioral traits would assist in the effective realization of intrinsic motivational potential of individuals. Additionally, the paper discusses the practical implications and furnishes scope for future research.Keywords: behavioral traits, individual differences, intrinsic motivational potential, intrinsic motivation, motivation, workplace motivation
Procedia PDF Downloads 195803 Utilization of Manila Clam Shells (Venerupis Philippinarum) and Raffia Palm Fiber (Raphia Farinifera) as an Additive in Producing Concrete Roof Tiles
Authors: Sofina Faith C. Navarro, Luke V. Subala, Rica H. Gatus, Alfonzo Ramon DG. Burguete
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Roof tiles, as integral components of buildings, play a crucial role in protecting structures from many things. The study focuses on the production of sustainable roof tiles that address the waste disposal challenges associated with Manila clam shells and mitigate the environmental impact of conventional roof tile materials. Various concentrations of roof tiles are developed, incorporating different proportions of powdered clam shell that contains calcium carbonate and shredded raffia palm fiber. Subsequently, the roof tiles are cast using standard methods and transported to the University of the Philippines Institute of Civil Engineering (UP-ICE) for flexural strength testing. In conclusion, the research aimed to assess the flexural durability of concrete roof tiles with varying concentrations of Raffia Palm Fiber and Manila Clam Shells additives. The findings indicate notable differences in maximum load capacities among the specimens, with C3.1 emerging as the concentration with the highest load-bearing capacity at 313.59729 N. This concentration, with a flexural strength of 2.15214, is identified as the most durable option, with a slightly heavier weight of 1.10 kg. On the other hand, C2.2, with a flexural strength of 0.366 and a weight of 0.80 kg, is highlighted for its impressive durability performance while maintaining a lighter composition. Therefore, for the production of concrete roof tile, C3.1 is recommended for optimal durability, while C2.2 is suggested as a preferable option considering both durability and lightweight characteristics.Keywords: raffia palm fiber, flexural strength, lightweightness, Manila Clam Shells
Procedia PDF Downloads 59802 Utilization of Manila Clam Shells (Venerupis Philippinarum) and Raffia Palm Fiber (Raphia Farinifera) as an Additive in Producing Concrete Roof Tiles
Authors: Alfonzo Ramon Burguete, Rica Gatus, Sofina Faith Navarro, Luke Subala
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Roof tiles, as integral components of buildings, play a crucial role in protecting structures from many things. The study focuses on the production of sustainable roof tiles that address the waste disposal challenges associated with Manila clam shells and mitigate the environmental impact of conventional roof tile materials. Various concentrations of roof tiles are developed, incorporating different proportions of powdered clam shell that contains calcium carbonate and shredded raffia palm fiber. Subsequently, the roof tiles are cast using standard methods and transported to the University of the Philippines Institute of Civil Engineering (UP-ICE) for flexural strength testing. In conclusion, the research aimed to assess the flexural durability of concrete roof tiles with varying concentrations of Raffia Palm Fiber and Manila Clam Shells additives. The findings indicate notable differences in maximum load capacities among the specimens, with C3.1 emerging as the concentration with the highest load-bearing capacity at 313.59729 N. This concentration, with a flexural strength of 2.15214, is identified as the most durable option, with a slightly heavier weight of 1.10 kg. On the other hand, C2.2, with a flexural strength of 0.366 and a weight of 0.80 kg, is highlighted for its impressive durability performance while maintaining a lighter composition. Therefore, for the production of concrete roof tile C3.1 is recommended for optimal durability, while C2.2 is suggested as a preferable option considering both durability and lightweight characteristics.Keywords: manila clam shells, raffia palm fiber, flexural strength, lightweightness
Procedia PDF Downloads 58801 Tractography Analysis of the Evolutionary Origin of Schizophrenia
Authors: Asmaa Tahiri, Mouktafi Amine
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A substantial number of traditional medical research has been put forward to managing and treating mental disorders. At the present time, to our best knowledge, it is believed that fundamental understanding of the underlying causes of the majority psychological disorders needs to be explored further to inform early diagnosis, managing symptoms and treatment. The emerging field of evolutionary psychology is a promising prospect to address the origin of mental disorders, potentially leading to more effective treatments. Schizophrenia as a topical mental disorder has been linked to the evolutionary adaptation of the human brain represented in the brain connectivity and asymmetry directly linked to humans higher brain cognition in contrast to other primates being our direct living representation of the structure and connectivity of our earliest common African ancestors. As proposed in the evolutionary psychology scientific literature the pathophysiology of schizophrenia is expressed and directly linked to altered connectivity between the Hippocampal Formation (HF) and Dorsolateral Prefrontal Cortex (DLPFC). This research paper presents the results of the use of tractography analysis using multiple open access Diffusion Weighted Imaging (DWI) datasets of healthy subjects, schizophrenia-affected subjects and primates to illustrate the relevance of the aforementioned brain regions connectivity and the underlying evolutionary changes in the human brain. Deterministic fiber tracking and streamline analysis were used to generate connectivity matrices from the DWI datasets overlaid to compute distances and highlight disconnectivity patterns in conjunction with other fiber tracking metrics; Fractional Anisotropy (FA), Mean Diffusivity (MD) and Radial Diffusivity (RD).Keywords: tractography, evolutionary psychology, schizophrenia, brain connectivity
Procedia PDF Downloads 71