Search results for: firm size effect
18329 Analyzing Quranic Pedagogical Approaches in Comparison to Modern Teaching Methods
Authors: Sajjad Ali
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The Quranic pedagogical methods don't imply that the Quran explicitly prescribes teaching methods. Instead, it acknowledges the inherent ways of learning and teaching that align with human nature, offering guidance in this direction. Qur'an briefly describes different angles of acquiring knowledge. Narrative, interrogative, question, analytical, poetic, comparative and critical methods of teaching are briefly described in the Holy Quran. The Muslim Ummah has a firm belief that the Qur'an is a comprehensive book which mentions every dry and wet, but this does not mean that the Qur'an is a manual book. This means that the Qur'an contains symbols and hints about everything. The fact that everything is mentioned in the Qur'an means that the Qur'an only provides guidance, while its interpretation requires contemplation.Keywords: hadith, knowledge, reality, understanding
Procedia PDF Downloads 7518328 Effect of 17α-Methyltestosterone Hormone on Haematological Profiles of the Sex Reversed, Sarotherodon Melanotheron
Authors: Ayoola, Simeon Oluwatoyin, Omogoriola Hannah Omoloye
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The effects of 17α-Methyltestosterone Hormone on blood composition of the Sex Reversed Sarotherodon melanotheron were investigated. S. melanotheron fry were reared in six (6) plastic tanks for three (3) months, of which three (3) tanks served as treatment tanks while the other three (3) served as the control. The fry were fed with 17α-methyl testosterone enzyme, which functions as a sex reversal hormone. The fry were administered this hormone for 30 days, to ensure complete sex reversal. All the S. melanotheron fry were reared to table size for duration of three (3) months, after which, blood samples were taken from both the control and treatment fishes. The blood parameters showed no significant differences with the same values of White Blood Cell count (WBC) and Total plasma protein for the control and experimental fishes. A total protein value for sex reversed specimens was 3.99g/dL, while urea and creatinine values were 0.2g/dL. Alkaline Phosphatase, Aspartate transaminase and Alanine transaminase for the treatment specimen were 183nm/mg protein/min, 98nm/mg protein/min and 105nm/mg protein/min respectively. A total protein value for control specimens was 2.81g/dL, while urea and creatinine values were 0.2g/dL. Alkaline Phosphatase, Aspartate transaminase and Alanine transaminase for the control species were 174nm/mg protein/min, 93nm/mg protein/min and 106nm/mg protein/min respectively. The safety of MT on S. melanotheron is therefore proved since there is no adverse effect on the fish.Keywords: 17α-Methyltestosterone, haematology, sex reversal, sarotherodon melanotheron
Procedia PDF Downloads 49218327 Effect of Short-Term Enriching of Algae with Selenium and Zinc on Growth and Mineral Composition of Marine Rotifer
Authors: Sirwe Ghaderpour, Nasrollah Ahmadifard, Naser Agh, Zakaria Vahabzadeh
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Rotifers are used in many hatcheries for feeding the earliest stages of fish larvae and crustaceans due to their small size, slow movements, fast reproduction, and easy cultivation. One of the disadvantages of using rotifers as live prey is their lower content of some nutrients compared to copepods, so it is necessary to increase the amounts of these nutrients by means of enrichment. Minerals are a group of micro-elements, essential to fish, that is lacking in the rotifers, for example, selenium (30 fold) and zinc (5 fold) are present in lower quantities than the minimum amounts found in copepods. In this study, the condensed Isochrysis aff. galbana (T-ISO) and Nannochloropsis oculata were suspended at concentration of 18 × 109 cell mL⁻¹ of water with 20 ppt of salinity. Four different levels (0, 1000, 2000, and 4000 mg L⁻¹) of each Na₂SeO₃ and ZnSO₄.7H₂O separately were prepared, and 1 mL of each stock was poured to the algae enrichment vessels for 1 h simultaneously. After that, the material was centrifuged (at 4000 rpm for 5 min), and the precipitated enriched algae was used for rotifer feeding. The contents of Se, Zn, Cu, and Mn were determined in enriched microalgae and rotifer by Atomic absorption. The highest content of both minerals was observed in 0.4 Zn + 0.4 Se treatment and also rotifer enriched with these enriched microalgae. The enrichment of microalgae with Zn and Se does not affect the content of Cu in the microalgae. Also, the content of Cu in rotifer fed with the enriched microalgae showed the highest Cu content in the treatments than the control. But, the enrichment with both minerals had a negative effect on the content Mn in enriched mixed microalgae except 0.4 Zn + 0.4 Se. The Mn content in enriched rotifer decreased in the treatments than the control except for 0.1 Zn + 0.1 Se. There was no significant effect on rotifer growth in combined enrichment with both minerals (p < 0.05). Overall, rotifers enrichment with Se and Zn mixed microalgae resulted in increasing Se, Zn, and Cu. This will allow Se and Zn microalgae enriched rotifers to be used as the minerals delivery method for fish larvae nutritional requirements.Keywords: enrichment, larvae, microalgae, mineral, rotifer
Procedia PDF Downloads 13218326 A Theorem Related to Sample Moments and Two Types of Moment-Based Density Estimates
Authors: Serge B. Provost
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Numerous statistical inference and modeling methodologies are based on sample moments rather than the actual observations. A result justifying the validity of this approach is introduced. More specifically, it will be established that given the first n moments of a sample of size n, one can recover the original n sample points. This implies that a sample of size n and its first associated n moments contain precisely the same amount of information. However, it is efficient to make use of a limited number of initial moments as most of the relevant distributional information is included in them. Two types of density estimation techniques that rely on such moments will be discussed. The first one expresses a density estimate as the product of a suitable base density and a polynomial adjustment whose coefficients are determined by equating the moments of the density estimate to the sample moments. The second one assumes that the derivative of the logarithm of a density function can be represented as a rational function. This gives rise to a system of linear equations involving sample moments, the density estimate is then obtained by solving a differential equation. Unlike kernel density estimation, these methodologies are ideally suited to model ‘big data’ as they only require a limited number of moments, irrespective of the sample size. What is more, they produce simple closed form expressions that are amenable to algebraic manipulations. They also turn out to be more accurate as will be shown in several illustrative examples.Keywords: density estimation, log-density, polynomial adjustments, sample moments
Procedia PDF Downloads 16518325 Shade Effect on Photovoltaic Systems: A Comparison between String and Module-Based Solution
Authors: Iyad M. Muslih, Yehya Abdellatif
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In general, shading will reduce the electrical power produced from PV modules and arrays in locations where shading is unavoidable or caused by dynamic moving parts. This reduction is based on the shade effect on the I-V curve of the PV module or array and how the DC/AC inverter can search and control the optimum value of power from this module or array configuration. This is a very complicated task due to different patterns of shaded PV modules and arrays. One solution presented by the inverter industry is to perform the maximum power point tracking (MPPT) at the module level rather than the series string level. This solution is supposed to reduce the shade effect on the total harvested energy. However, this isn’t necessarily the best solution to reduce the shade effect as will be shown in this study.Keywords: photovoltaic, shade effect, I-V curve, MPPT
Procedia PDF Downloads 41118324 Factors Influencing Household Expenditure Patterns on Cereal Grains in Nasarawa State, Nigeria
Authors: E. A. Ojoko, G. B. Umbugadu
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This study aims at describing the expenditure pattern of households on millet, maize and sorghum across income groups in Nasarawa State. A multi-stage sampling technique was used to select a sample size of 316 respondents for the study. The Almost Ideal Demand System (AIDS) model was adopted in this study. Results from the study shows that the average household size was five persons with dependency ratio of 52 %, which plays an important role on the household’s expenditure pattern by increasing the household budget share. On the average 82 % were male headed households with an average age of 49 years and 13 years of formal education. Results on expenditure share show that maize has the highest expenditure share of 38 % across the three income groups and that most of the price effects are significantly different from zero at 5 % significant level. This shows that the low price of maize increased its demand as compared to other cereals. Household size and age of household members are major factors affecting the demand for cereals in the study. This agrees with the fact that increased household population (size) will bring about increase consumption. The results on factors influencing preferences for cereal grains reveals that cooking quality and appearance (65.7 %) were the most important factors affecting the demand for maize in the study area. This study recommends that cereal crop production should be prioritized in government policies and farming activities that help to boost food security and alleviate poverty should be subsidized.Keywords: expenditure pattern, AIDS model, budget share, price cereal grains and consumption
Procedia PDF Downloads 19518323 Effect of Capillary Forces on Wet Granular Avalanches
Authors: Ahmed Jarray, Vanessa Magnanimo, Stefan Luding
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Granular avalanches are ubiquitous in nature and occur in numerous industrial processes associated with particulate systems. When a small amount of liquid is added to a pile of particles, pendular bridges form and the particles are attracted by capillary forces, creating complex structure and flow behavior. We have performed an extensive series of experiments to investigate the effect of capillary force and particle size on wet granular avalanches, and we established a methodology that ensures the control of the granular flow in a rotating drum. The velocity of the free surface and the angle of repose of the particles in the rotating drum are determined using particle tracking method. The capillary force between the particles is significantly reduced by making the glass beads hydrophobic via chemical silanization. We show that the strength of the capillary forces between two adjacent particles can be deliberately manipulated through surface modification of the glass beads, thus, under the right conditions; we demonstrate that the avalanche dynamics can be controlled. The results show that the avalanche amplitude decreases when increasing the capillary force. We also find that liquid-induced cohesion increases the width of the gliding layer and the dynamic angle of repose, however, it decreases the velocity of the free surface.Keywords: avalanche dynamics, capillary force, granular material, granular flow
Procedia PDF Downloads 27618322 Coal Preparation Plant:Technology Overview and New Adaptations
Authors: Amit Kumar Sinha
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A coal preparation plant typically operates with multiple beneficiation circuits to process individual size fractions of coal obtained from mine so that the targeted overall plant efficiency in terms of yield and ash is achieved. Conventional coal beneficiation plant in India or overseas operates generally in two methods of processing; coarse beneficiation with treatment in dense medium cyclones or in baths and fines beneficiation with treatment in flotation cell. This paper seeks to address the proven application of intermediate circuit along with coarse and fines circuit in Jamadoba New Coal Preparation Plant of capacity 2 Mt/y to treat -0.5 mm+0.25 mm size particles in reflux classifier. Previously this size of particles was treated directly in Flotation cell which had operational and metallurgical limitations which will be discussed in brief in this paper. The paper also details test work results performed on the representative samples of TSL coal washeries to determine the top size of intermediate and fines circuit and discusses about the overlapping process of intermediate circuit and how it is process wise suitable to beneficiate misplaced particles from coarse circuit and fines circuit. This paper also compares the separation efficiency (Ep) of various intermediate circuit process equipment and tries to validate the use of reflux classifier over fine coal DMC or spirals. An overview of Modern coal preparation plant treating Indian coal especially Washery Grade IV coal with reference to Jamadoba New Coal Preparation Plant which was commissioned in 2018 with basis of selection of equipment and plant profile, application of reflux classifier in intermediate circuit and process design criteria is also outlined in this paper.Keywords: intermediate circuit, overlapping process, reflux classifier
Procedia PDF Downloads 13618321 Role of Calcination Treatment on the Structural Properties and Photocatalytic Activity of Nanorice N-Doped TiO₂ Catalyst
Authors: Totsaporn Suwannaruang, Kitirote Wantala
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The purposes of this research were to synthesize titanium dioxide photocatalyst doped with nitrogen (N-doped TiO₂) by hydrothermal method and to test the photocatalytic degradation of paraquat under UV and visible light illumination. The effect of calcination treatment temperature on their physical and chemical properties and photocatalytic efficiencies were also investigated. The characterizations of calcined N-doped TiO₂ photocatalysts such as specific surface area, textural properties, bandgap energy, surface morphology, crystallinity, phase structure, elements and state of charges were investigated by Brunauer, Emmett, Teller (BET) and Barrett, Joyner, Halenda (BJH) equations, UV-Visible diffuse reflectance spectroscopy (UV-Vis-DRS) by using the Kubelka-Munk theory, Wide-angle X-ray scattering (WAXS), Focussed ion beam scanning electron microscopy (FIB-SEM), X-ray photoelectron spectroscopy (XPS) and X-ray absorption spectroscopy (XAS), respectively. The results showed that the effect of calcination temperature was significant on surface morphology, crystallinity, specific surface area, pore size diameter, bandgap energy and nitrogen content level, but insignificant on phase structure and oxidation state of titanium (Ti) atom. The N-doped TiO₂ samples illustrated only anatase crystalline phase due to nitrogen dopant in TiO₂ restrained the phase transformation from anatase to rutile. The samples presented the nanorice-like morphology. The expansion on the particle was found at 650 and 700°C of calcination temperature, resulting in increased pore size diameter. The bandgap energy was determined by Kubelka-Munk theory to be in the range 3.07-3.18 eV, which appeared slightly lower than anatase standard (3.20 eV), resulting in the nitrogen dopant could modify the optical absorption edge of TiO₂ from UV to visible light region. The nitrogen content was observed at 100, 300 and 400°C only. Also, the nitrogen element disappeared at 500°C onwards. The nitrogen (N) atom can be incorporated in TiO₂ structure with the interstitial site. The uncalcined (100°C) sample displayed the highest percent paraquat degradation under UV and visible light irradiation due to this sample revealed both the highest specific surface area and nitrogen content level. Moreover, percent paraquat removal significantly decreased with increasing calcination treatment temperature. The nitrogen content level in TiO₂ accelerated the rate of reaction with combining the effect of the specific surface area that generated the electrons and holes during illuminated with light. Therefore, the specific surface area and nitrogen content level demonstrated the important roles in the photocatalytic activity of paraquat under UV and visible light illumination.Keywords: restraining phase transformation, interstitial site, chemical charge state, photocatalysis, paraquat degradation
Procedia PDF Downloads 15718320 Novel Microstrip MIMO Antenna for 3G/4G Applications
Authors: Sandro Samir Nasief, Hussein Hamed Ghouz, Mohamed Fathy
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A compact ultra-wide band micro-strip MIMO antenna is introduced. The antenna consists of two elements each of size 24X24 mm2 (square millimetre) while the total MIMO size is 58X24 mm2 after the spacing between MIMO elements and adding a decouple circuit. The first one covers from 3.29 to 6.9 GHZ using digital ground and the second antenna covers from 8.76 to 13.27 GHZ using defective ground. This type of antenna is used for 3G and 4G applications. The introduction for the antenna structure and the parametric study (reflection coefficients, gain, coupling and decoupling) will be introduced.Keywords: micro-strip antenna, MIMO, digital ground, defective ground, decouple circuit, bandwidth
Procedia PDF Downloads 36518319 The Effect of Corporate Social Responsibility on Human Resource Performance in the Selected Medium-Size Manufacturing Organisation in South Africa
Authors: Itumeleng Judith Maome, Robert Walter Dumisani Zondo
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The concept of Corporate Social Responsibility (CSR) has gained popularity as a management philosophy in companies. They integrate social and environmental concerns into their operations and interactions with stakeholders. While CSR has mostly been associated with large organisations, it contributes to societal goals by engaging in activities or supporting volunteering or ethically oriented practices. However, small and medium enterprises (SMEs) have been recognised for their contributions to the social and economic development of any country. Consequently, this study examines the effect of CSR practices on human resource performance in the selected manufacturing SME in South Africa. This study was quantitative in design and examined the production and related experiences of the manufacturing SME organisation that had adopted a CSR strategy for human resource improvement. The study was achieved by collecting pre- and post-quarterly data, overtime, for employee turnover and labour absenteeism for analysis using the regression model. The results indicate that both employee turnover and labour absenteeism have no relationship with human resource performance post-CSR implementation. However, CSR has a relationship with human resource performance. Any increase in CSR activities results in an increase in human resource performance.Keywords: corporate social responsibility, employee turnover, human resource, labour absenteeism, manufacturing SME
Procedia PDF Downloads 7618318 Study on Hydrophilicity of Anodic Aluminum Oxide Templates with TiO2-NTs
Authors: Yu-Wei Chang, Hsuan-Yu Ku, Jo-Shan Chiu, Shao-Fu Chang, Chien-Chon Chen
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This paper aims to discuss the hydrophilicity about the anodic aluminum oxide (AAO) template with titania nanotubes (NTs). The AAO templates with pore size diameters of 20-250 nm were generated by anodizing 6061 aluminum alloy substrates in acid solution of sulfuric acid (H2SO4), oxalic acid (COOH)2, and phosphoric acid (H3PO4), respectively. TiO2-NTs were grown on AAO templates by the sol-gel deposition process successfully. The water contact angle on AAO/TiO2-NTs surface was lower compared to the water contact angle on AAO surface. So, the characteristic of hydrophilicity was significantly associated with the AAO pore size and what kinds of materials were immersed variables.Keywords: AAO, nanotube, sol-gel, anodization, hydrophilicity
Procedia PDF Downloads 35618317 Non-Melanoma Skin Cancer in Ha’il Region in the Kingdom of Saudi Arabia: A Clinicopathological Study
Authors: Laila Seada, Nouf Al Gharbi, Shaimaa Dawa
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Although skin cancers are prevalent worldwide, it is uncommon in Ha’il region in the Kingdom of Saudi Arabia, mostly non-melanoma sub-type. During a 4-year period from 2014 to 2017, out of a total of 120 cases of skin lesions, 29 non-melanoma cancers were retrieved from histopathology files obtained from King Khalid Hospital. As part of the study, all cases of skin cancer diagnosed during 2014 -2017 have been revised and the clinicopathological data recorded. The results show that Basal cell carcinoma (BCC) was the most common neoplasm (36%), followed by cutaneous lymphomas (mostly mycosis fungoides 25%), squamous cell carcinoma (SCC) (21%) and dermatofibrosarcoma protuberans (DFSP) (11%). Only one case of metastatic carcinoma was recorded. BCC nodular type was the most prevalent, with a mean age 57.6 years and mean size 2.73 cm. SCC was mostly grade 2, with mean size 1.9 cm and an older mean age of 72.3 cm. Increased size of lesion positively correlated with older age (p = 0.001). Non-melanoma skin cancer in Ha’il region is not frequently encountered. BCC is the most frequent followed by cutaneous T-cell lymphomas and SCC. The findings in this study were in accordance with other parts of, but much lower than other parts of the world.Keywords: non melanoma skin cancer, Hail Region, histopathology, BCC
Procedia PDF Downloads 15818316 Pre and Post IFRS Loss Avoidance in France and the United Kingdom
Authors: T. Miková
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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality
Procedia PDF Downloads 19818315 Multi-Scale Modeling of Ti-6Al-4V Mechanical Behavior: Size, Dispersion and Crystallographic Texture of Grains Effects
Authors: Fatna Benmessaoud, Mohammed Cheikh, Vencent Velay, Vanessa Vidal, Farhad Rezai-Aria, Christine Boher
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Ti-6Al-4V titanium alloy is one of the most widely used materials in aeronautical and aerospace industries. Because of its high specific strength, good fatigue, and corrosion resistance, this alloy is very suitable for moderate temperature applications. At room temperature, Ti-6Al-4V mechanical behavior is generally controlled by the behavior of alpha phase (beta phase percent is less than 8%). The plastic strain of this phase notably based on crystallographic slip can be hindered by various obstacles and mechanisms (crystal lattice friction, sessile dislocations, strengthening by solute atoms and grain boundaries…). The grains aspect of alpha phase (its morphology and texture) and the nature of its crystallographic lattice (which is hexagonal compact) give to plastic strain heterogeneous, discontinuous and anisotropic characteristics at the local scale. The aim of this work is to develop a multi-scale model for Ti-6Al-4V mechanical behavior using crystal plasticity approach; this multi-scale model is used then to investigate grains size, dispersion of grains size, crystallographic texture and slip systems activation effects on Ti-6Al-4V mechanical behavior under monotone quasi-static loading. Nine representative elementary volume (REV) are built for taking into account the physical elements (grains size, dispersion and crystallographic) mentioned above, then boundary conditions of tension test are applied. Finally, simulation of the mechanical behavior of Ti-6Al-4V and study of slip systems activation in alpha phase is reported. The results show that the macroscopic mechanical behavior of Ti-6Al-4V is strongly linked to the active slip systems family (prismatic, basal or pyramidal). The crystallographic texture determines which family of slip systems can be activated; therefore it gives to the plastic strain a heterogeneous character thus an anisotropic macroscopic mechanical behavior of Ti-6Al-4V alloy modeled. The grains size influences also on mechanical proprieties of Ti-6Al-4V, especially on the yield stress; by decreasing of the grain size, the yield strength increases. Finally, the grains' distribution which characterizes the morphology aspect (homogeneous or heterogeneous) gives to the deformation fields distribution enough heterogeneity because the crystallographic slip is easier in large grains compared to small grains, which generates a localization of plastic deformation in certain areas and a concentration of stresses in others.Keywords: multi-scale modeling, Ti-6Al-4V alloy, crystal plasticity, grains size, crystallographic texture
Procedia PDF Downloads 15718314 Effect of Biochar, Farmyard Manure, and Lime on Soil Properties, and on Growth and Nutrient Uptake of Wheat on Acidic Soils in Southern Ethiopia
Authors: Mekdes Lulu
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This study assessed the effect of the interactions of biochar (BC), farmyard manure (FYM) and lime on soil chemical properties and on different wheat attributes in Southern Ethiopia. The experimental design was a randomized complete block in three replications. The site significantly (p ≤ 0.05) influenced soil and wheat attributes. Biochar showed a large significant effect (p ≤ 0.05) on soil organic carbon, cation exchange capacity, and exchangeable potassium (K), while lime showed a substantially significant (p ≤ 0.05) effect on exchangeable Calcium (Ca) and acidity. Farmyard manure (10 tonnes ha−1 ) had a significant effect on soil total nitrogen (TN). Biochar and lime showed a large significant effect on soil pH and available phosphorus (P) depending on the site. All amendments showed a significant (p ≤ 0.001) effect on most wheat attributes, but the highest effect was from BC. Biochar produced highly significant (p ≤ 0.001) effects on plant height, total number of tillers and productive tillers, number of seeds per spike, aboveground biomass, grain yield, and P and K content in wheat grain and straw. We accredited the greater effect of BC on wheat attributes to its influence on soil chemical properties. We recommend long-term studies on the impact of BC alone or in combination with FYM on acid soil types.Keywords: grain yield, soil amendments, soil nutrients, soil organic carbon, Triticum aestivum
Procedia PDF Downloads 3318313 Directed-Wald Test for Distinguishing Long Memory and Nonlinearity Time Series: Power and Size Simulation
Authors: Heri Kuswanto, Philipp Sibbertsen, Irhamah
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A Wald type test to distinguish between long memory and ESTAR nonlinearity has been developed. The test uses a directed-Wald statistic to overcome the problem of restricted parameters under the alternative. The test is derived from a model specification i.e. allows the transition parameter to appear as a nuisance parameter in the transition function. A simulation study has been conducted and it indicates that the approach leads a test with good size and power properties to distinguish between stationary long memory and ESTAR.Keywords: directed-Wald test, ESTAR, long memory, distinguish
Procedia PDF Downloads 48218312 Cybersecurity Breaches and Audit Outcomes: An Analysis of Auditor Changes and Going Concern Opinions
Authors: Sara Dehaiman Alqahtani
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This study investigates the effects of cybersecurity breaches on critical audit outcomes, specifically focusing on auditor changes, engagement partner rotations, and the issuance of going concern opinions. Utilizing an extensive dataset of U.S.-based firms spanning from 2006 to 2023, the research employs propensity score matching (PSM) to address selection bias and control for confounding variables. The analysis reveals that, contrary to conventional expectations, firms that experience cybersecurity breaches are less likely to change their audit firms and engagement partners. Additionally, these breached firms are less likely to receive going concern opinions from their auditors. However, an exception is noted within the technology sector, where breached firms show a higher propensity to switch auditors, potentially to demonstrate a commitment to enhanced cybersecurity measures. The findings suggest a strong preference for continuity in auditor-client relationships following cybersecurity incidents. This preference underscores the importance of auditors' existing knowledge of a firm's systems and controls, which is deemed valuable during periods of heightened risk. The study extends the existing literature by moving beyond the well-documented impact of breaches on audit fees to explore other significant dimensions of the auditor-client relationship. It challenges the traditional assumption that increased risk from breaches leads to higher auditor turnover or more conservative audit opinions, highlighting instead a tendency towards maintaining stability. Methodologically, the research leverages PSM to create a balanced comparison between breached and non-breached firms, ensuring robustness in the findings. Logistic regression analyses further substantiate the associations between breaches and audit outcomes, controlling for various firm-specific characteristics such as size, financial performance, and industry classification. Supplemental analyses explore additional factors, including litigation risk, breach frequency, and industry-specific responses, providing a nuanced understanding of the dynamics at play. The study’s main contributions are threefold. First, it broadens the scope of research on cybersecurity breaches by examining their impact on auditor changes and going concern opinions, areas previously underexplored. Second, it offers empirical evidence that breached firms tend to retain their auditors and engagement partners, suggesting that continuity is valued over potential audit quality improvements through auditor changes. Third, it highlights sector-specific behaviors, particularly within the technology industry, where breaches do lead to higher auditor turnover, indicating industry-specific risk management strategies. Implications of this research are significant for auditors, clients, and regulators. Auditors may need to enhance their risk assessment frameworks to better incorporate cybersecurity risks, ensuring that audit practices remain robust in the face of evolving cyber threats. Clients should evaluate the benefits of retaining existing auditors against the potential advantages of engaging new auditors who might offer fresh perspectives and specialized cybersecurity expertise. Regulators might consider updating auditing standards to more explicitly address cybersecurity risks, ensuring that such threats are adequately reflected in audit procedures and disclosures. Overall, this study provides a comprehensive analysis of how cybersecurity breaches influence audit outcomes, revealing a preference for auditor continuity and questioning whether current auditing frameworks sufficiently account for cyber risks. By highlighting these trends, the research calls for a reassessment of audit practices and regulatory standards to better address the complexities introduced by the increasing prevalence of cyber threats in the digital age.Keywords: cybersecurity breaches, auditor changes, engagement partner rotations, going concern opinions, auditor-client relationships, audit risk assessment
Procedia PDF Downloads 318311 Respiratory Bioaerosol Dynamics: Impact of Salinity on Evaporation
Authors: Akhil Teja Kambhampati, Mark A. Hoffman
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In the realm of infectious disease research, airborne viral transmission stands as a paramount concern due to its pivotal role in propagating pathogens within densely populated regions. However, amidst this landscape, the phenomenon of hygroscopic growth within respiratory bioaerosols remains relatively underexplored. Unlike pure water aerosols, the unique composition of respiratory bioaerosols leads to varied evaporation rates and hygroscopic growth patterns, influenced by factors such as ambient humidity, temperature, and airflow. This study addresses this gap by focusing on the behaviors of single respiratory bioaerosol utilizing salinity to induce saliva-like hygroscopic behavior. By employing mass, momentum, and energy equations, the study unveils the intricate interplay between evaporation and hygroscopic growth over time. The numerical model enables temporal analysis of bioaerosol characteristics, including size, temperature, and trajectory. The analysis reveals that due to evaporation, there is a reduction in initial size, which shortens the lifetime and distance traveled. However, when hygroscopic growth begins to influence the bioaerosol size, the rate of size reduction slows significantly. The interplay between evaporation and hygroscopic growth results in bioaerosol size within the inhalation range of humans and prolongs the traveling distance. Findings procured from the analysis are crucial for understanding the spread of infectious diseases, especially in high-risk environments such as healthcare facilities and public transportation systems. By elucidating the nuanced behaviors of respiratory bioaerosols, this study seeks to inform the development of more effective preventative strategies against pathogens propagation in the air, thereby contributing to public health efforts on a global scale.Keywords: airborne viral transmission, high-risk environments, hygroscopic growth, evaporation, numerical modeling, pathogen propagation, preventative strategies, public health, respiratory bioaerosols
Procedia PDF Downloads 4018310 Preparation of Ceramic Hollow Fiber Membranes for CO2 Capture
Authors: Kai-Wei Huang, Yi-Feng Lin
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The purpose of this study is to have chemical resistance, high heat resistance and mechanical strength of ceramic hollow fiber membrane into a membrane contactor, and the combustion process is applied (Post-combustion capture) of the carbon dioxide absorption device. In this paper, we would investigate the effect of the ceramic membrane hydrophobicity to the flux of the carbon dioxide adsorption. To improve the applicability of the ceramic film. We use the dry-wet spinning method with the high temperature sintering process for preparing a ceramic hollow fiber membranes to increase the filling density per unit volume of the membrane. The PESf/Al2O3 ratio of 1:5 was prepared ceramic hollow fibers membrane precursors and investigate the relationship of the different sintering temperature to the membrane pore size and porosity. It can be found that the membrane via the sintering temperature of 1400 °C prepared with the highest porosity of 70%, while the membrane via the sintering temperature of 1600 °C prepared although has a minimum porosity of about 54%, but also has the smallest average pore size of about 0.2 μm. The hydrophilic ceramic hollow fiber membranes which after high-temperature sintering were changed into hydrophobic successfully via the 0.02M FAS modifier. The hydrophobic ceramic hollow fiber membranes with different sintering temperature, the membrane which was prepared via 1400 °C sintering has the highest carbon dioxide adsorption about 4.2 × 10-4 (mole/m2s). The membrane prepared via 1500 °C sintering has the carbon dioxide adsorption about 3.8 × 10-3 (mole/m2s),and the membrane prepared via 1600 °C sintering has the lowest carbon dioxide adsorption about 2.68 × 10-3 (mole/m2s).All of them have reusability and in long time operation, the membrane which was prepared via 1600 °C sintering has the smallest pores and also could operate for three days. After the test, the 1600 °C sintering ceramic hollow fiber membrane was most suitable for the factory.Keywords: carbon dioxide capture, membrane contactor, ceramic membrane, ceramic hollow fiber membrane
Procedia PDF Downloads 35018309 Effects of Forest Therapy on Depression among Healthy Adults
Authors: Insook Lee, Heeseung Choi, Kyung-Sook Bang, Sungjae Kim, Minkyung Song, Buhyun Lee
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Backgrounds: A clearer and comprehensive understanding of the effects of forest therapy on depression is needed for further refinements of forest therapy programs. The purpose of this study was to review the literature on forest therapy programs designed to decrease the level of depression among adults to evaluate current forest therapy programs. Methods: This literature review was conducted using various databases including PubMed, EMBASE, CINAHL, PsycArticle, KISS, RISS, and DBpia to identify relevant studies published up to January 2016. The two authors independently screened the full text articles using the following criteria: 1) intervention studies assessing the effects of forest therapy on depression among healthy adults ages 18 and over; 2) including at least one control group or condition; 3) being peer-reviewed; and 4) being published either in English. The Scottish Intercollegiate Guideline Network (SIGN) measurement tool was used to assess the risk of bias in each trial. Results: After screening current literature, a total of 14 articles (English: 6, Korean: 8) were included in the present review. None of the studies used randomized controlled (RCT) study design and the sample size ranged from 11 to 300. Walking in the forest and experiencing the forest using the five senses was the key component of the forest therapy that was included in all studies. The majority of studies used one-time intervention that usually lasted a few hours or half-day. The most widely used measure for depression was Profile of Mood States (POMS). Most studies used self-reported, paper-and-pencil tests, and only 5 studies used both paper-and-pencil tests and physiological measures. Regarding the quality assessment based on the SIGN criteria, only 3 articles were rated ‘acceptable’ and the rest of the 14 articles were rated ‘low quality.’ Regardless of the diversity in format and contents of forest therapies, most studies showed a significant effect of forest therapy in curing depression. Discussions: This systematic review showed that forest therapy is one of the emerging and effective intervention approaches for decreasing the level of depression among adults. Limitations of the current programs identified from the review were as follows; 1) small sample size; 2) a lack of objective and comprehensive measures for depression; and 3) inadequate information about research process. Futures studies assessing the long-term effect of forest therapy on depression using rigorous study designs are needed.Keywords: forest therapy, systematic review, depression, adult
Procedia PDF Downloads 29218308 Effect Indol Acetic Acid on Liver of Albino Rats
Authors: Ezaldin A. M. Mohammed, Youssef K. H. Abdalhafid, Masoud. M. Zatout
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The study aims to clarify the toxic effect of plant hormones, which are widely used in agriculture. One of these is the plant hormones (indole acetic acid); has been ٳata hormone to rats at 100 ppm salt solution of 0.2 per day after day for a period of forty days before conception until the fourteenth day or sixteenth or childbirth. Treatment brought about a marked shortage in the rate of increase in the weight of mice., And a percentage of the weight of the liver there was a distinct increase in the relative weight of the liver. As well as the increase in pathological changes and increase the size of the nuclei and Kupffer cell, as noted widespread and dense clusters of inflammatory cells accompanied by about the erosion of liver tissue and blood ٳrchah. Biochemical analyzes showed a marked decrease of the liver in antioxidant enzymes and an increase in the rate of free radicals. It was also noted an increase in cases of abortion. The owner of so many birth defects. It was also noted the lack of body weight in fetuses and increase the absorption rate of embryos in fetuses of mothers treatment compared to the control group. Showed microscopic examinations of the liver of mice born in the transaction and the decay in the presence of hepatic cells and edema, blood vessels and increase the rate of cell death.Keywords: indol acetic acid, liver, pathological changes, albino rats
Procedia PDF Downloads 40218307 Preparation of Nanocrystalline Mesoporous ThO2 Via Surfactant Assisted Sol-gel Procedure
Authors: N. Mohseni, S. Janitabar, S.J. Ahmadi, M. Roshanzamir, M. Thaghizadeh
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There has been proposed a technique for getting thorium dioxide mesoporous nanocrystalline. In this paper thorium dioxide powder was synthesized through the sol-gel method using hydrated thorium nitrate and ammonium hydroxide as starting materials and Triton X100 as surfactant. ThO2 gel was characterized by thermogravimetric (TG), and prepared ThO2 powder was subjected to scanning electron microscopy (SEM), X-ray diffraction (XRD), and Brunauer-Emett-Teller (BET) analyses studies. Detailed analyses show that prepared powder consisted of phase with the space group Fm3m of thoria and its crystalline size was 27 nm. The thoria possesses 16.7 m2/g surface area and the pore volume and size calculated to be 0.0423 cc/g and 1.947 nm, respectively.Keywords: mesoporous, nanocrystalline, sol-gel, thoria
Procedia PDF Downloads 28118306 Determinants of Access to Finance to All Enterprise
Authors: Dilang Thouk Tharjiath
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This study seeks to examine determinants of access to finance: the case of micro and small enterprises in bonga town. It identifies the sector as the key to unlocking the economic potentials of the country. For the achievement of the objective of the study simple random and stratified sampling has been used to select 179 respondents, primary and secondary data were used, primary data were collected through face to face interview and preparing questionnaire and secondary data were collected through reviewing firms record and reports, quantitative research approach were used and the data obtained were analyzed using descriptive research design. Access to finance is one of the key obstacles of MSE’s not only when starting the business project but also when operating. Identifying the major determinants of access to finance is therefore quite crucial. Based on descriptive result the financiers specially formal financiers tend to grant credit easily for enterprises which are located near to town, having operators with higher educational level, experienced and with a positive attitudes towards or fulfill their lending procedures, and a firm having collateralized asset, prepare business plan, maintain accounting practice ,large and old enough. Finally the study recommended that As Educational level of entrepreneurs has significant effect on access to credit from bank and the managers or owners education level is low in Bonga town the concerned bodies of both the government and non-governmental institutions in collaboration with Bonga town MSE development office are recommended to create awareness and facilitate the provision of additional training for those with lower educational level.Keywords: credit, entrepreneur, enterprise, manager
Procedia PDF Downloads 9118305 Perceived Impact of Climate Change on the Livelihood of Arable Crop Farmers in Ipokia Local Government Area of Ogun State, Nigeria
Authors: Emmanuel Olugbenga Fakoya
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The study examined the perceived impact of climate change on the livelihood of arable crop farmers in Ipokia Local Government Area of Ogun State, Nigeria. Multistage sampling technique was used to select 80 arable crop farmers in the study area. Data collected were analyzed using percentages, frequencies and Chi square analysis. The result showed that 63.8 percent of the respondents were male while 55.0 percent were married. Less than half (30.0 percent) of the respondents were between the age bracket of 41-50 years and 50.0 percent had 6-10 household size. Furthermore, majority (40.0 percent) of the arable crop farmers farmed on an inherited land and 51.3 percent had 2-3 hectares of land. Majority (38.8 percent) of the farmers intercrop maize with cassava and maize with yam. Various strategies adapted to reduce the effect of climate change on their crop and livelihood include: crop rotation (53.8 percent), planting of leguminous crop (35.0 percent), application of organic fertilizers (45.0 percent), mulching (56.3 percent) and by planting drought resistance crops (46.5 percent). Reported among the effects of climate change on crop and farmers’ livelihood were: discoloration of crop leave (63.8 percent), increase infestation of pests and diseases (58.8 percent) and reduction of crop yield (60.0 percent). Chi- square analysis showed significant relationship between impact of climate change on arable crop production and thus famers’ livelihood. It was concluded from the study that climate change is an impinging factor that seriously affect arable crop production and hence farmers’ livelihood despite coping strategies to minimize its effect. It was however recommended that Agricultural policies and practices that could minimize or eliminate its effect should be seriously enacted to boost production and increase farmers’ livelihood.Keywords: agricultural extension, extension agent, private sector, perception
Procedia PDF Downloads 44518304 Inhibitory Impacts of Fulvic Acid-Coated Iron Oxide Nano Particles on the Amyloid Fibril Aggregations
Authors: Dalia Jomehpour, Sara Sheikhlary, Esmaeil Heydari, Mohammad Hossien Majles Ara
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In this study, we report fulvic acid-coated iron oxide nanoparticles of 10.7 ± 2.7 nm size, which serve to inhibit amyloid fibrillation formation. Although the effect of fulvic acid on tau fibrils was investigated, to our best knowledge, its inhibitory impacts on amyloid aggregation formation have been assessed neither in-vitro nor in-vivo. On the other hand, iron oxide nanoparticles exhibit anti-amyloid activity on their own. This study investigates the inhibitory effect of fulvic acid coated iron oxide nanoparticles on amyloid aggregations formed from the commonly used in-vitro model, lysozyme from chicken egg white. FESEM, XRD, and FTIR characterization confirmed that fulvic acid was coated onto the surface of the nanoparticles. The inhibitory effects of the fulvic acid coated iron oxide nanoparticles were verified by Thioflavin T assay, circular dichroism (CD), and FESEM analysis. Furthermore, the toxicity of the nanoparticles on the neuroblastoma SH-SY5Y human cell line was assessed through an MTT assay. Our results indicate that fulvic acid coated iron oxide nanoparticles can efficiently inhibit the formation of amyloid aggregations while exhibiting negligible in-vitro toxicity; thus, they can be used as anti-amyloid agents in the development of the potential drug for neurodegenerative diseases.Keywords: Alzheimer’s disease, fulvic acid coated iron oxide nanoparticles, fulvic acid, amyloid inhibitor, polyphenols
Procedia PDF Downloads 11218303 The Traditional Ceramics Value in the Middle East
Authors: Abdelmessih Malak Sadek Labib
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Ceramic materials are known for their stability in harsh environments and excellent electrical, mechanical, and thermal properties. They have been widely used in various applications despite the emergence of new materials such as plastics and composites. However, ceramics are often brittle, which can lead to catastrophic failure. The fragility of ceramics and the mechanisms behind their failure have been a topic of extensive research, particularly in load-bearing applications like veneers. Porcelain, a type of traditional pottery, is commonly used in such applications. Traditional pottery consists of clay, silica, and feldspar, and the presence of quartz in the ceramic body can lead to microcracks and stress concentrations. The mullite hypothesis suggests that the strength of porcelain can be improved by increasing the interlocking of mullite needles in the ceramic body. However, there is a lack of reports on Young's moduli in the literature, leading to erroneous conclusions about the mechanical behavior of porcelain. This project aims to investigate the role of quartz and mullite on the mechanical strength of various porcelains while considering factors such as particle size, flexural strength, and fractographic forces. Research Aim: The aim of this research project is to assess the role of quartz and mullite in enhancing the mechanical strength of different porcelains. The project will also explore the effect of reducing particle size on the properties of porcelain, as well as investigate flexural strength and fractographic techniques. Methodology: The methodology for this project involves using scientific expressions and a mix of modern English to ensure the understanding of all attendees. It will include the measurement of Young's modulus and the evaluation of the mechanical behavior of porcelains through various experimental techniques. Findings: The findings of this study will provide a realistic assessment of the role of quartz and mullite in strengthening and reducing the fragility of porcelain. The research will also contribute to a better understanding of the mechanical behavior of ceramics, specifically in load-bearing applications. Theoretical Importance: The theoretical importance of this research lies in its contribution to the understanding of the factors influencing the mechanical strength and fragility of ceramics, particularly porcelain. By investigating the interplay between quartz, mullite, and other variables, this study will enhance our knowledge of the properties and behavior of traditional ceramics. Data Collection and Analysis Procedures: Data for this research will be collected through experiments involving the measurement of Young's modulus and other mechanical properties of porcelains. The effects of quartz, mullite, particle size, flexural strength, and fractographic forces will be examined and analyzed using appropriate statistical techniques and fractographic analysis. Questions Addressed: This research project aims to address the following questions: (1) How does the presence of quartz and mullite affect the mechanical strength of porcelain? (2) What is the impact of reducing particle size on the properties of porcelain? (3) How do flexural strength and fractographic forces influence the behavior of porcelains? Conclusion: In conclusion, this research project aims to enhance the understanding of the role of quartz and mullite in strengthening and reducing the fragility of porcelain. By investigating the mechanical properties of porcelains and considering factors such as particle size, flexural strength, and fractographic forces, this study will contribute to the knowledge of traditional ceramics and their potential applications. The findings will have practical implications for the use of ceramics in various fields.Keywords: stability, harsh environments, electrical, techniques, mechanical disadvantages, materials
Procedia PDF Downloads 6818302 Activated Carbons Prepared from Date Pits for Hydrogen Storage
Authors: M. Belhachemi, M. Monteiro de Castro, M. Casco, A. Sepúlveda-Escribano, F. Rodríguez-Reinoso
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In this study, activated carbons were prepared from Algerian date pits using thermal activation with CO2 or steam. The prepared activated carbons were doped by vanadium oxide in order to increase the H2 adsorption capacity. The adsorbents were characterized by N2 and CO2 adsorption at 77 K and 273K, respectively. The hydrogen adsorption experiments were carried at 298K in the 0–100 bar pressure range using a volumetric equipment. The results show that the H2 adsorption capacity is influenced by the size and volume of micropores in the activated carbon adsorbent. Furthermore, vanadium doping of activated carbons has a slight positive effect on H2 storage.Keywords: hydrogen storage, activated carbon, vanadium doping, adsorption
Procedia PDF Downloads 57018301 The Effect of Vanadium Addition on the Mechanical Properties and Microstructure of A319 Aluminum Alloy
Authors: Musbah Mahfoud, Ibtisam Mustafa
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The present work highlights some of our up-to-date findings on the effect of vanadium addition on the mechanical properties and microstructure of one of the most versatile aluminum-silicon alloys, i.e., A319. In terms of microstructure, it was found that in addition to its ability to refine some of the constituent phases, vanadium also helps in retarding the formation of some of the detrimental intermetallic compounds, such as those involving Al-Fe-Si. Preliminary studies of the effect of vanadium on the mechanical properties of A319 have shown that vanadium additions up to 0.4% cause slight increase in the yield and tensile strength. However, the vanadium addition did not show a significant effect on the hardness of the alloy.Keywords: aluminium, vanadium, intermetallic, microstructure, mechanical properties
Procedia PDF Downloads 63318300 Photoinduced Energy and Charge Transfer in InP Quantum Dots-Polymer/Metal Composites for Optoelectronic Devices
Authors: Akanksha Singh, Mahesh Kumar, Shailesh N. Sharma
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Semiconductor quantum dots (QDs) such as CdSe, CdS, InP, etc. have gained significant interest in the recent years due to its application in various fields such as LEDs, solar cells, lasers, biological markers, etc. The interesting feature of the QDs is their tunable band gap. The size of the QDs can be easily varied by varying the synthesis parameters which change the band gap. One of the limitations with II-VI semiconductor QDs is their biological application. The use of cadmium makes them unsuitable for biological applications. III-V QD such as InP overcomes this problem as they are structurally robust because of the covalent bonds which do not allow the ions to leak. Also, InP QDs has large Bohr radii which increase the window for the quantum confinement effect. The synthesis of InP QDs is difficult and time consuming. Authors have synthesized InP using a novel, quick synthesis method which utilizes trioctylphosphine as a source of phosphorus. In this work, authors have made InP composites with P3HT(Poly(3-hexylthiophene-2,5-diyl))polymer(organic-inorganic hybrid material) and gold nanoparticles(metal-semiconductor composites). InP-P3HT shows FRET phenomenon whereas InP-Au shows charge transfer mechanism. The synthesized InP QDs has an absorption band at 397 nm and PL peak position at 491 nm. The band gap of the InP QDs is 2.46 eV as compared to the bulk band gap of InP i.e. 1.35 eV. The average size of the QDs is around 3-4 nm. In order to protect the InP core, a shell of wide band gap material i.e. ZnS is coated on the top of InP core. InP-P3HT composites were made in order to study the charge transfer/energy transfer phenomenon between them. On adding aliquots of P3HT to InP QDs solution, the P3HT PL increases which can be attributed to the dominance of Förster energy transfer between InP QDs (donor) P3HT polymer (acceptor). There is a significant spectral overlap between the PL spectra of InP QDs and absorbance spectra of P3HT. But in the case of InP-Au nanocomposites, significant charge transfer was seen from InP QDs to Au NPs. When aliquots of Au NPs were added to InP QDs, a decrease in the PL of the InP QDs was observed. This is due to the charge transfer from the InP QDs to the Au NPs. In the case of metal semiconductor composites, the enhancement and quenching of QDs depend on the size of the QD and the distance between the QD and the metal NP. These two composites have different phenomenon between donor and acceptor and hence can be utilized for two different applications. The InP-P3HT composite can be utilized for LED devices due to enhancement in the PL emission (FRET). The InP-Au can be utilized efficiently for photovoltaic application owing to the successful charge transfer between InP-Au NPs.Keywords: charge transfer, FRET, gold nanoparticles, InP quantum dots
Procedia PDF Downloads 148