Search results for: object manipulation

Authors: Sami Meddeb, M. L Giorgi, J. L. Courouau

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This work presents the progress of studies aiming to guarantee the lifetime of 316L(N) steel in a sodium-cooled fast reactor by determining the elementary corrosion mechanism, which is akin to an accelerated dissolution by dissolved oxygen. The mechanism involving iron, the main element of steel, is particularly studied in detail, from the viewpoint of the data available in the literature, the modeling of the various mechanisms hypothesized. Experiments performed in the CORRONa facility at controlled temperature and dissolved oxygen content are used to test both literature data and hypotheses. Current tests, performed at various temperatures and oxygen content, focus on specifying the chemical reaction at play, determining its free enthalpy, as well as kinetics rate constants. Specific test configuration allows measuring the reaction kinetics and the chemical equilibrium state in the same test. In the current state of progress of these tests, the dissolution of iron accelerated by dissolved oxygen appears as directly related to a chemical complexation reaction of mixed iron-sodium oxide (Na-Fe-O), a compound that is soluble in the liquid sodium solution. Results obtained demonstrate the presence in the solution of this corrosion product, whose kinetics is the limiting step under the conditions of the test. This compound, the object of hypotheses dating back more than 50 years, is predominant in solution compared to atomic iron, presumably even for the low oxygen concentration, and cannot be neglected for the long-term corrosion modeling of any heat transfer system.

Keywords: corrosion, sodium fast reactors, iron, oxygen

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Authors: Ricardo Mendoza, Jason Briceño, Juan F. Santa, Gabriel Peluffo, Mauricio Márquez, Beatriz Cardozo, Carlos Gutiérrez

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The most common controlled method to obtain impact strength of composites materials is performing a Charpy Impact Test which consists of a pendulum with calibrated mass and length released from a known height. In fact, composites components experience impact events in normal operations such as when a tool drops or a foreign object strikes it. These events are categorized into low velocity impact (LVI) which typically occurs at velocities below 10m/s. In this study, the major aim was to calculate the absorbed energy during the impact. Tests were performed on three types of composite panels: fiberglass laminated panels, coir fiber reinforced polyester and coir fiber reinforced polyester subjected to water immersion for 48 hours. Coir fibers were obtained in local plantations of the Caribbean coast of Colombia. They were alkali treated in 5% aqueous NaOH solution for 2h periods. Three type of shape impactors were used on drop-weight impact test including hemispherical, ogive and pointed. Failure mechanisms and failure modes of specimens were examined using an optical microscope. Results demonstrate a reduction in absorbed energy correlated with the increment of water absorption of the panels. For each level of absorbed energy, it was possible to associate a different fracture state. This study compares results of energy absorbed obtained from two impact test methods.

Keywords: coir fiber, polyester composites, low velocity impact, Charpy impact test, drop-weight impact test

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Authors: El Alia Boularas, H. Bekkar, H. Larachi, H. Rezk-kallah

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Introduction: Notwithstanding cosmetics are used in life every day, these products are not all innocuous and harmless, as they may contain ingredients responsible for allergic reactions and, possibly, for other health problems. Additionally, environmental pollution should be taken into account. Thus, it is time to investigate what is ‘hidden behind beauty’. Aims: 1.To investigate prevalence of 13 chemical ingredients in cosmetics being object of concern, which the Algerians use regularly. 2.To know the profile of questioned consumers and describe their opinion on cosmetics. Methods: The survey was carried out in year 2013 over a period of 3 months, among Algerian Internet users having an e-mail address or a Facebook account.The study investigated 13 chemical agents showing health and environmental problems, selected after analysis of the recent studies published on the subject, the lists of national and international regulatory references on chemical hazards, and querying the database Skin Deep presented by the Environmental Working Group. Results: 300 people distributed all over the Algerian territory participated in the survey, providing information about 731 cosmetics; 86% aged from 20 to 39 years, with a sex ratio=0,27. A percentage of 43% of the analyzed cosmetics contained at least one of the 13 toxic ingredients. The targeted ingredient that has been most frequently reported was ‘perfume’ followed by parabens and PEG.85% of the participants declared that cosmetics ‘can contain toxic substances’, 27% asserted that they verify regularly the list of ingredients when they buy cosmetics, 61% said that they try to avoid the toxic ingredients, among whom 24 % were more vigilant on the presence of parabens, 95% were in favour of the strengthening of the Algerian laws on cosmetics. Conclusion: The results of the survey provide the indication of a widespread presence of toxic chemical ingredients in personal care products that Algerians use daily.

Keywords: Algerians consumers, cosmetics, survey, toxic ingredients

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Authors: Anupama Purohit

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The paper is a study on the inevitable cross-linguistic effect found in the early multilingual learners. The cross-linguistic behaviour like code-mixing, code-switching, foreign accent, literal translation, redundancy and syntactic manipulation effected due to other languages on the English language output of a non-native pre-school child are discussed here. A case study method is adopted in this paper to support the claim of the title. A simultaneously tetra lingual pre-school child’s (within 1;3 to 4;0) language behaviour is analysed here. The sample output data of the child is gathered from the diary entries maintained by her family, regular observations and video recordings done since her birth. She is getting the input of her mother tongue, Sambalpuri, from her grandparents only; Hindi, the local language from her play-school and the neighbourhood; English only from her mother and occasional visit of other family friends; Odia only during the reading of the Odia story book. The child is exposed to code-mixing of all the languages throughout her childhood. But code-mixing, literal translation, redundancy and duplication were absent in her initial stage of multilingual acquisition. As the child was more proficient in English in comparison to her other first languages and had never heard code-mixing in English language; it was expected from her input pattern of English (one parent, English language) that she would maintain purity in her use of English while talking to the English language interlocutor. But with gradual increase in the language proficiency in each of the languages of the child, her handling of the multiple codes becomes deft cross-linguistically. It can be deduced from the case study that after attaining certain milestone proficiency in each language, the child’s linguistic faculty can operate at a metalinguistic level. The functional use of each morpheme, their arrangement in words and in the sentences, the supra segmental features, lexical-semantic mapping, culture specific use of a language and the pragmatic skills converge to give a typical childlike multilingual output in an intelligible manner to the multilingual people (with the same set of languages in combination). The result is appealing because for expressing the same ideas which the child used to speak (may be with grammatically wrong expressions) in one language, gradually, she starts showing cross-linguistic effect in her expressions. So the paper pleads for the separatist view from the very beginning of the holophrastic phase (as the child expresses in addressee-specific language); but development of a metalinguistic ability that helps the child in communicating in a sophisticated way according to the linguistic status of the addressee is unique to the multilingual child. This metalinguistic ability is independent of the mode if input of a multilingual child.

Keywords: code-mixing, cross-linguistic effect, early multilingualism, literal translation

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Authors: Varun Agarwal

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Introduction: With the advent of personalized medicine, histopathological review of whole slide images (WSIs) for cancer diagnosis presents an exceedingly time-consuming, complex task. Specifically, detecting metastatic regions in WSIs of sentinel lymph node biopsies necessitates a full-scanned, holistic evaluation of the image. Thus, digital pathology, low-level image manipulation algorithms, and machine learning provide significant advancements in improving the efficiency and accuracy of WSI analysis. Using Camelyon16 data, this paper proposes a deep learning pipeline to automate and ameliorate breast cancer metastasis localization and WSI classification. Methodology: The model broadly follows five stages -region of interest detection, WSI partitioning into image tiles, convolutional neural network (CNN) image-segment classifications, probabilistic mapping of tumor localizations, and further processing for whole WSI classification. Transfer learning is applied to the task, with the implementation of Inception-ResNetV2 - an effective CNN classifier that uses residual connections to enhance feature representation, adding convolved outputs in the inception unit to the proceeding input data. Moreover, in order to augment the performance of the transfer learning CNN, a stack of convolutional denoising autoencoders (CDAE) is applied to produce embeddings that enrich image representation. Through a saliency-detection algorithm, visual training segments are generated, which are then processed through a denoising autoencoder -primarily consisting of convolutional, leaky rectified linear unit, and batch normalization layers- and subsequently a contrast-normalization function. A spatial pyramid pooling algorithm extracts the key features from the processed image, creating a viable feature map for the CNN that minimizes spatial resolution and noise. Results and Conclusion: The simplified and effective architecture of the fine-tuned transfer learning Inception-ResNetV2 network enhanced with the CDAE stack yields state of the art performance in WSI classification and tumor localization, achieving AUC scores of 0.947 and 0.753, respectively. The convolutional feature retention and compilation with the residual connections to inception units synergized with the input denoising algorithm enable the pipeline to serve as an effective, efficient tool in the histopathological review of WSIs.

Keywords: breast cancer, convolutional neural networks, metastasis mapping, whole slide images

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Authors: Veronika Lesáková, Silvia Slezáková, František Štěpánek

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Drug dosage forms consisting of multi-unit particle systems (MUPS) for modified drug release provide a promising route for overcoming the limitation of conventional tablets. Despite the conventional use of pellets as units for MUP systems, 3D printed polymers loaded with a drug seem like an interesting candidate due to the control over dosing that 3D printing mechanisms offer. Further, 3D printing offers high flexibility and control over the spatial structuring of a printed object. The final MUPS tablets include PVP and HPC as granulate with other excipients, enabling the compaction process of this mixture with 3D printed inclusions, also termed minitablets. In this study, we have developed the multi-step production process for MUPS tablets, including the 3D printing technology. The MUPS tablets with incorporated 3D printed minitablets are a complex system for drug delivery, providing modified drug release. Such structured tablets promise to reduce drug fluctuations in blood, risk of local toxicity, and increase bioavailability, resulting in an improved therapeutic effect due to the fast transfer into the small intestine, where particles are evenly distributed. Drug loaded 3D printed minitablets were compacted into the excipient mixture, influencing drug release through varying parameters, such as minitablets size, matrix composition, and compaction parameters. Further, the mechanical properties and morphology of the final MUPS tablets were analyzed as many properties, such as plasticity and elasticity, can significantly influence the dissolution profile of the drug.

Keywords: 3D printing, dissolution kinetics, drug delivery, hot-melt extrusion

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Authors: Julia Rey-Pérez, Julia Díaz Borrego

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The modernisation process of the city of Sevilla in Spain and the transformation of the city took place through national and local government initiatives from the 1960s onwards. Part of these actions was the execution of numerous residential neighbourhoodsthat prepared Sevilla for the change of era. This process was possible thanks to the implementation of public policies that showed the imminent need for new architectural programmes, as well as for high-rise architecture built in reinforced concrete. However, very little is known to this day about the modernisation process in Sevilla and the development of these neighbourhoods, which were designed to house a large number of people and are today a key reference point in the Historic Urban Landscape of the city of Seville. Therefore, the present research aims to learn and reflect upon the urban transformation of the city at this time andto deepen the heritage uniqueness of these neighbourhoods, as is the case of ElPlantinarneighbourhood.The methodology proposed for this research is structured in three phases, where in the first stage, a general study of the El Plantinarneighbourhood was carried out on three scales: urban, object-typological and perceptive. In the second stage, the cultural attributes and values of the urban complex in question were identified in order to determine whether the case study is truly representative of the beginnings of modernity in Spain and whether it needs a heritage approach. Finally, a third phase is proposed in which criteria will be defined on how to intervene in this neighbourhood to guarantee its presence in the urban landscape of the city of Seville. The expected results will help to understand the process of modernisation that the city has undergone, as well as the heritage value of this architecture in the construction of the collective memory.

Keywords: modern heritage, urban obsolescence, methodology, develop

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Authors: Milos Beran, Josef Drahorad, Ondrej Vltavsky, Martin Fronek, Jiri Sova

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While most nanofibers are produced using electrospinning, this technique suffers from several drawbacks, such as the requirement for specialized equipment, high electrical potential, and electrically conductive targets. Consequently, recent years have seen the increasing emergence of novel strategies in generating nanofibers in a larger scale and higher throughput manner. The centrifugal spinning is simple, cheap and highly productive technology for nanofiber production. In principle, the drawing of solution filament into nanofibers using centrifugal spinning is achieved through the controlled manipulation of centrifugal force, viscoelasticity, and mass transfer characteristics of the spinning solutions. Engineering efforts of researches of the Food research institute Prague and the Czech Technical University in the field the centrifugal nozzleless spinning led to introduction of a pilot plant demonstrator NANOCENT. The main advantages of the demonstrator are lower investment cost - thanks to simpler construction compared to widely used electrospinning equipments, higher production speed, new application possibilities and easy maintenance. The centrifugal nozzleless spinning is especially suitable to produce submicron fibers from polymeric solutions in highly volatile solvents, such as chloroform, DCM, THF, or acetone. To date, submicron fibers have been prepared from PS, PUR and biodegradable polyesters, such as PHB, PLA, PCL, or PBS. The products are in form of 3D structures or nanofiber membranes. Unique self-supporting nanofiber membranes were prepared from the biodegradable polyesters in different mixtures. The nanofiber membranes have been tested for different applications. Filtration efficiencies for water solutions and aerosols in air were evaluated. Different active inserts were added to the solutions before the spinning process, such as inorganic nanoparticles, organic precursors of metal oxides, antimicrobial and wound healing compounds or photocatalytic phthalocyanines. Sintering can be subsequently carried out to remove the polymeric material and transfer the organic precursors to metal oxides, such as Si02, or photocatalytic Zn02 and Ti02, to obtain inorganic nanofibers. Electrospinning is more suitable technology to produce membranes for the filtration applications than the centrifugal nozzleless spinning, because of the formation of more homogenous nanofiber layers and fibers with smaller diameters. The self-supporting nanofiber membranes prepared from the biodegradable polyesters are especially suitable for medical applications, such as wound or burn healing dressings or tissue engineering scaffolds. This work was supported by the research grants TH03020466 of the Technology Agency of the Czech Republic.

Keywords: polymeric nanofibers, self-supporting nanofiber membranes, biodegradable polyesters, active inserts

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Authors: Amy Buckley

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The purpose of this article is to assess the problem of constitutional hyper-rigidity to consider how it and the associated tensions with democratic constitutionalism can be diminished by means of using digital democratic technologies. In other words, this article examines how digital technologies can assist us in ensuring fidelity to the will of the constituent power without paying the price of hyper-rigidity. In doing so, it is impossible to ignore that digital strategies can also harm democracy through, for example, manipulation, hacking, ‘fake news,’ and the like. This article considers the tension between constitutional hyper-rigidity and democratic constitutionalism and the relevant strengths and weaknesses of digital democratic strategies before undertaking a case study on Canadian e-consultations and drawing its conclusions. This article observes democratic constitutionalism through the lens of the theory of deliberative democracy to suggest that the application of digital strategies can, notwithstanding their pitfalls, improve a constituency’s amendment culture and, thus, diminish constitutional hyper-rigidity. Constitutional hyper-rigidity is not a new or underexplored concept. At a high level, a constitution can be said to be ‘hyper-rigid’ when its formal amendment procedure is so difficult to enact that it does not take place or is limited in its application. This article claims that hyper-rigidity is one problem with ordinary constitutionalism that fails to satisfy the principled requirements of democratic constitutionalism. Given the rise and development of technology that has taken place since the Digital Revolution, there has been a significant expansion in the possibility for digital democratic strategies to overcome the democratic constitutionalism failures resulting from constitutional hyper-rigidity. Typically, these strategies have included, inter alia, e- consultations, e-voting systems, and online polling forums, all of which significantly improve the ability of politicians and judges to directly obtain the opinion of constituents on any number of matters. This article expands on the application of these strategies through its Canadian e-consultation case study and presents them as a solution to poor amendment culture and, consequently, constitutional hyper-rigidity. Hyper-rigidity is a common descriptor of many written and unwritten constitutions, including the United States, Australian, and Canadian constitutions as just some examples. This article undertakes a case study on Canada, in particular, as it is a jurisdiction less commonly cited in academic literature generally concerned with hyper-rigidity and because Canada has to some extent, championed the use of e-consultations. In Part I of this article, I identify the problem, being that the consequence of constitutional hyper-rigidity is in tension with the principles of democratic constitutionalism. In Part II, I identify and explore a potential solution, the implementation of digital democratic strategies as a means of reducing constitutional hyper-rigidity. In Part III, I explore Canada’s e-consultations as a case study for assessing whether digital democratic strategies do, in fact, improve a constituency’s amendment culture thus reducing constitutional hyper-rigidity and the associated tension that arises with the principles of democratic constitutionalism. The idea is to run a case study and then assess whether I can generalise the conclusions.

Keywords: constitutional hyper-rigidity, digital democracy, deliberative democracy, democratic constitutionalism

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Authors: Mohamed Ahmed Abd El Kader

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This paper describes the conservation processes of an Ancient Egyptian wooden coffin dating back to the Middle Kingdom, ancient Egypt, using several scientific and analytical methods in order to provide a deeper understanding of the deterioration status and a greater awareness of how well preserved the object is. Visual observation and 2D Programs, as well as Optical Microscopy (OM), Environmental scanning Electron Microscopy (ESEM), X-ray Diffraction (XRD) and Fourier Transform Infrared Spectroscopy (FTIR) were used in our study. The identification of wood species and the composition of the pigments and previous restoration materials were made. The coffin was previously conserved and stored in improper conditions, which led to its further deterioration; the surface of the lid dust, which obscured the decorations as well as all necessary restoration work was promptly carried out as soon as the coffin was transferred from the display hall from the Egyptian Museum to the Wood Conservation Laboratory of the Grand Egyptian Museum-Conservation Center (GEM-CC). The analyses provided detailed information concerning the original materials and the materials added during the previous treatment interventions, which was considered when applying the conservation plan. Conservation procedures have been applied with high accuracy to conserve the coffin including cleaning, consolidation of fragile painted layers, and the wooden boards forming the sides of the coffin were reassembled in their original positions. The materials and methods that were applied were extremely effective in stability and reinforcement of the coffin without harmfulness to the original materials and the coffin was successfully conserved and ready to display in the Grand Egyptian Museum (GEM).

Keywords: coffin, middle kingdom, deterioration, 2d program

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Authors: Quoc Hung Le Pham

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Human beings are motivated to satisfy the physiological needs and psychological needs. In the fundamental needs, bodily excretion is the most basic one, while physiological excretion refers to the final products produced in the process of discharging the body. This physiological process is a common human phenomenon. For instance, bodily secretion is totally natural, but people of various nationalities through the times avoid saying it directly. Terms like ‘shit’ are often negatively regarded as dirty, smelly and vulgar; it will lead people to negative thinking. In fact, it is in the psychology of human beings to avoid such unsightly terms. Especially in social situations where you have to take care of your image, and you have to release. The best way to solve this is to approach the use of euphemism. People prefer to say it as ‘answering nature's call’ or ‘to pass a motion’ instead. Chinese and Vietnamese nations are referring to use euphemisms to replace bodily secretions, so this research will take this phenomenon as the object aims to explore the similarities and dissimilarities between two languages euphemism. The basic of the niche of this paper is human physiological phenomenon excretion. As the preliminary results show, in expressing bodily secretions the deeply impacting factor is language and cultural factors. On language factor terms, two languages are using assonance to replace human nature discharge, whilst the dissimilarities are metonymy, loan word and personification. On culture factor terms, the convergences are metonymy and application of the semantically-contrary-word-euphemism, whilst the difference is Chinese euphemism using allusion but Vietnamese euphemism does not.

Keywords: cultural factors, euphemism, human needs, language factors

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Authors: Joshua Loebner

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Tectonic shifts within the advertising industry regularly and repeatedly present a deluge of data to be intuited across a spectrum of key performance indicators with innumerable interpretations where live campaigns are vivisected to pivot towards coalescence amongst a digital diaspora. But within this amalgam of analytics, validation, and creative campaign manipulation, where do diversity and disability inclusion fit in? In 2018 several major brands were able to answer this question definitely and directly by incorporating people with disabilities into advertisements. Disability inclusion, representation, and portrayals are documented annually across a number of different media, from film to primetime television, but ongoing studies centering on advertising have not been conducted. Symbols and semiotics in advertising often focus on a brand’s features and benefits, but this analysis on advertising and disability shows, how in 2018, creative campaigns and the disability community came together with the goal to continue the momentum and spark conversations. More brands are welcoming inclusion and sharing positive portrayals of intersectional diversity and disability. Within the analysis and surrounding scholarship, a multipoint analysis of each advertisement and meta-interpretation of the research has been conducted to provide data, clarity, and contextualization of insights. This research presents an advertising disability index that can be monitored for trends and shifts in future studies and to provide further comparisons and contrasts of advertisements. An overview of the increasing buying power within the disability community and population changes among this group anchors the significance and size of the minority in the US. When possible, viewpoints from creative teams and advertisers that developed the ads are brought into the research to further establish understanding, meaning, and individuals’ purposeful approaches towards disability inclusion. Finally, the conclusion and discussion present key takeaways to learn from the research, build advocacy and action both within advertising scholarship and the profession. This study, developed into an advertising disability index, will answer questions of how people with disabilities are represented in each ad. In advertising that includes disability, there is a creative pendulum. At one extreme, among many other negative interpretations, people with disables are portrayed in a way that conveys pity, fosters ableism and discrimination, and shows that people with disabilities are less than normal from a societal and cultural perspective. At the other extreme, people with disabilities are portrayed with a type of undue inspiration, considered inspiration porn, or superhuman, otherwise known as supercrip, and in ways that most people with disabilities could never achieve, or don’t want to be seen for. While some ads reflect both extremes, others stood out for non-polarizing inclusion of people with disabilities. This content analysis explores television commercial advertisements to determine the presence of people with disabilities and any other associated disability themes and/or concepts. Content analysis will allow for measuring the presence and interpretation of disability portrayals in each ad.

Keywords: advertising, brand, disability, marketing

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Authors: Anna Keuchenius

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Broadly speaking, scientific development is studied in either a qualitative manner with a focus on the behavior and interpretations of academics, such as the sociology of science and science studies or in a quantitative manner with a focus on the analysis of publications, such as scientometrics and bibliometrics. Both come with a different set of methodologies and few cross-references. This paper contributes to the bridging of this divide, by on the on hand approaching the process of scientific progress from a qualitative sociological angle and using on the other hand quantitative and computational techniques. As a case study, we analyze the diffusion of Granovetter's hypothesis from his 1973 paper 'On The Strength of Weak Ties.' A network is constructed of all scientists that have referenced this particular paper, with directed edges to all other researchers that are concurrently referenced with Granovetter's 1973 paper. Studying the structure and growth of this network over time, it is found that Granovetter's hypothesis is used by distinct communities of scientists, each with their own key-narrative into which the hypothesis is fit. The diffusion within the communities shares similarities with the diffusion of an innovation in which innovators, early adopters, and an early-late majority can clearly be distinguished. Furthermore, the network structure shows that each community is clustered around one or few hub scientists that are disproportionately often referenced and seem largely responsible for carrying the hypothesis into their scientific subfield. The larger implication of this case study is that the diffusion of scientific hypotheses and ideas are not the spreading of well-defined objects over a network. Rather, the diffusion is a process in which the object itself dynamically changes in concurrence with its spread. Therefore it is argued that the methodology presented in this paper has potential beyond the scientific domain, in the study of diffusion of other not well-defined objects, such as opinions, behavior, and ideas.

Keywords: diffusion of innovations, network analysis, scientific development, sociology of science

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Authors: Fikrat Abdullayev, Narmin Huseynli

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Archaeology is a science that learns ancient people’s life and household on the basis of samples of material culture. The key research object of this science is artefacts, which are acquired during archaeological excavations. These artefacts can be seen in museums. Museums are the main institutions that give impressions of daily life and household of people in ancient times. Therefore, systematization, exhibition and presentation of archaeological items in museums should be adapted to trace the development of productive forces and its reflection on the household of people. In Gobustan museum which was commissioned in 2011, you can get information about the life and household, as well as religious beliefs, of people at all stages of history from the end of the Upper Palaeolith to the Middle Ages through archaeological items, rock inscriptions and modern technologies. The main idea of museum exposition is to give an idea to visitors about the environment, society and production relations during the Stone and Metal Age. Stimulation of development of production factors and production relationships of environmental factors that are influenced by natural forces can be easily seen through exhibits of Gobustan Museum. At the same time, creating of new ideological attributes in the changing society and the process of transforming people into a dominant position in a belief system can be seen in the substitution of motives of rock carvings in the chronological context. The historical and cultural essence of rock carvings in Gobustan Museum is demonstrated through modern technological means and traditional museum concepts. In addition, Gobustan Preserve is one of the rare places where visitors can directly contact with rock carvings.

Keywords: Gobustan, rock art, museum, productive forces

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Authors: Shariful Islam, Sharun Akter Khushbu, S. M. Shaqib, Shahriar Sultan Ramit

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In the construction sector, ensuring worker safety is of the utmost significance. In this study, a deep learning-based technique is presented for identifying safety gear worn by construction workers, such as helmets, goggles, jackets, gloves, and footwear. The suggested method precisely locates these safety items by using the YOLO v7 (You Only Look Once) object detection algorithm. The dataset utilized in this work consists of labeled images split into training, testing and validation sets. Each image has bounding box labels that indicate where the safety equipment is located within the image. The model is trained to identify and categorize the safety equipment based on the labeled dataset through an iterative training approach. We used custom dataset to train this model. Our trained model performed admirably well, with good precision, recall, and F1-score for safety equipment recognition. Also, the model's evaluation produced encouraging results, with a [email protected] score of 87.7%. The model performs effectively, making it possible to quickly identify safety equipment violations on building sites. A thorough evaluation of the outcomes reveals the model's advantages and points up potential areas for development. By offering an automatic and trustworthy method for safety equipment detection, this research contributes to the fields of computer vision and workplace safety. The proposed deep learning-based approach will increase safety compliance and reduce the risk of accidents in the construction industry.

Keywords: deep learning, safety equipment detection, YOLOv7, computer vision, workplace safety

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Authors: Sikander Nawaz Khan

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Natural disasters like flood, earthquake, cyclone, volcanic eruption and others are causing immense losses to the property and lives every year. Current status and actual loss information of natural hazards can be determined and also prediction for next probable disasters can be made using different remote sensing and mapping technologies. Global Positioning System (GPS) calculates the exact position of damage. It can also communicate with wireless sensor nodes embedded in potentially dangerous places. GPS provide precise and accurate locations and other related information like speed, track, direction and distance of target object to emergency responders. Remote Sensing facilitates to map damages without having physical contact with target area. Now with the addition of more remote sensing satellites and other advancements, early warning system is used very efficiently. Remote sensing is being used both at local and global scale. High Resolution Satellite Imagery (HRSI), airborne remote sensing and space-borne remote sensing is playing vital role in disaster management. Early on Geographic Information System (GIS) was used to collect, arrange, and map the spatial information but now it has capability to analyze spatial data. This analytical ability of GIS is the main cause of its adaption by different emergency services providers like police and ambulance service. Full potential of these so called 3S technologies cannot be used in alone. Integration of GPS and other remote sensing techniques with GIS has pointed new horizons in modeling of earth science activities. Many remote sensing cases including Asian Ocean Tsunami in 2004, Mount Mangart landslides and Pakistan-India earthquake in 2005 are described in this paper.

Keywords: disaster mitigation, GIS, GPS, remote sensing

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Authors: Zhicheng Han

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This study examines the correlation between knowledge of formulaic language, working memory (WM), and phonological short-term memory (PSTM) in Chinese L2 learners of English. This study investigates if WM and PSTM correlate differently to the acquisition of formulaic language, which may be relevant for the discourse around the conceptualization of formulas. Connectionist approaches have lead scholars to argue that formulas are form-meaning connections stored whole, making PSTM significant in the acquisitional process as it pertains to the storage and retrieval of chunk information. Generativist scholars, on the other hand, argued for active participation of interlanguage grammar in the acquisition and use of formulaic language, where formulas are represented in the mind but retain the internal structure built around a lexical core. This would make WM, especially the processing component of WM an important cognitive factor since it plays a role in processing and holding information for further analysis and manipulation. The current study asked L1 Chinese learners of English enrolled in graduate programs in China to complete a preference raking task where they rank their preference for formulas, grammatical non-formulaic expressions, and ungrammatical phrases with and without the lexical core in academic contexts. Participants were asked to rank the options in order of the likeliness of them encountering these phrases in the test sentences within academic contexts. Participants’ syntactic proficiency is controlled with a cloze test and grammar test. Regression analysis found a significant relationship between the processing component of WM and preference of formulaic expressions in the preference ranking task while no significant correlation is found for PSTM or syntactic proficiency. The correlational analysis found that WM, PSTM, and the two proficiency test scores have significant covariates. However, WM and PSTM have different predictor values for participants’ preference for formulaic language. Both storage and processing components of WM are significantly correlated with the preference for formulaic expressions while PSTM is not. These findings are in favor of the role of interlanguage grammar and syntactic knowledge in the acquisition of formulaic expressions. The differing effects of WM and PSTM suggest that selective attention to and processing of the input beyond simple retention play a key role in successfully acquiring formulaic language. Similar correlational patterns were found for preferring the ungrammatical phrase with the lexical core of the formula over the ones without the lexical core, attesting to learners’ awareness of the lexical core around which formulas are constructed. These findings support the view that formulaic phrases retain internal syntactic structures that are recognized and processed by the learners.

Keywords: formulaic language, working memory, phonological short-term memory, academic language

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Authors: E. Stylianopoulou, A. K. Fanti

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Object: Children scoring high on Callous-Unemotional traits (CU traits) exhibit lack of empathy. More specifically, children scoring high on CU traits appear to exhibit deficits on affective empathy or deficits in other constructs. However, little is known about cognitive empathy, and it's relation with CU traits in preschoolers. Despite the fact that empathy is measurable at a very young age, relatively less study has focused on empathy in preschoolers than older children with CU traits. The present study examines the cognitive and affective empathy in preschoolers with CU traits. The aim was to examine the differences between cognitive and affective empathy in those individuals. Based on previous research in children with CU traits, it was hypothesized that preschoolers scoring high in CU traits will show deficits in both cognitive and affective empathy; however, more deficits will be detected in affective empathy rather than cognitive empathy. Method: The sample size was 209 children, of which 109 were male, and 100 were female between the ages of 3 and 7 (M=4.73, SD=0.71). From those participants, only 175 completed all the items. The Inventory of Callous-Unemotional traits was used to measure CU traits. Moreover, the Griffith Empathy Measure (GEM) Affective Scale and the Griffith Empathy Measure (GEM) Cognitive Scale was used to measure Affective and Cognitive empathy, respectively. Results: Linear Regression was applied to examine the preceding hypotheses. The results showed that generally, there was a moderate negative association between CU traits and empathy, which was significant. More specifically, it has been found that there was a significant and negative moderate relation between CU traits and cognitive empathy. Surprisingly, results indicated that there was no significant relation between CU traits and affective empathy. Conclusion: The current findings support that preschoolers show deficits in understanding others emotions, indicating a significant association between CU traits and cognitive empathy. However, such a relation was not found between CU traits and affective empathy. The current results raised the importance that there is a need for focusing more on cognitive empathy in preschoolers with CU traits, a component that seems to be underestimated till now.

Keywords: affective empathy, callous-unemotional traits, cognitive empathy, preschoolers

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Authors: Hong Im Shin

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Previous research demonstrated that self-objectification (women view themselves as objects for use) is related to system-justification. Three studies investigated whether cultural disposition as its system-justifying function could have an impact on self-objectification and dehumanization of sexualized women and men. Study 1 (N = 91) employed a survey methodology to examine the relationship between cultural disposition (collectivism vs. individualism), trait of system-justification, and self-objectification. The results showed that the higher tendency of collectivism was related to stronger system-justification and self-objectification. Study 2 (N = 60 females) introduced a single category implicit association task (SC-IAT) to assess the extent to which sexually objectified women were associated with uniquely human attributes (i.e., culture) compared to animal-related attributes (i.e., nature). According to results, female participants associated sexually objectified female targets less with human attributes compared to animal-related attributes. Study 3 (N = 46) investigated whether priming to individualism or collectivism was associated to system justification and sexual objectification of men and women with the use of a recognition task involving upright and inverted pictures of sexualized women and men. The results indicated that the female participants primed to individualism showed an inversion effect for sexualized women and men (person-like recognition), whereas there was no inversion effect for sexualized women in the priming condition of collectivism (object-like recognition). This implies that cultural disposition plays a mediating role for rationalizing the gender status, implicit dehumanization of sexualized females and self-objectification. Future research directions are discussed.

Keywords: cultural disposition, dehumanization, implicit test, self-objectification

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Authors: Taekyong Lee, Joon-Young Kim, Jae-Min Cha

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Piping and instrumentation diagram (P&ID) is an essential design drawing describing the interconnection of process equipment and the instrumentation installed to control the process. P&IDs are modified and managed throughout a whole life cycle of a process plant. For the ease of data transfer, P&IDs are generally handed over from a design company to an engineering company as portable document format (PDF) which is hard to be modified. Therefore, engineering companies have to deploy a great deal of time and human resources only for manually converting P&ID images into a computer aided design (CAD) file format. To reduce the inefficiency of the P&ID conversion, various symbols and texts in P&ID images should be automatically recognized. However, recognizing information in P&ID images is not an easy task. A P&ID image usually contains hundreds of symbol and text objects. Most objects are pretty small compared to the size of a whole image and are densely packed together. Traditional recognition methods based on geometrical features are not capable enough to recognize every elements of a P&ID image. To overcome these difficulties, state-of-the-art deep learning models, RetinaNet and connectionist text proposal network (CTPN) were used to build a system for recognizing symbols and texts in a P&ID image. Using the RetinaNet and the CTPN model carefully modified and tuned for P&ID image dataset, the developed system recognizes texts, equipment symbols, piping symbols and instrumentation symbols from an input P&ID image and save the recognition results as the pre-defined extensible markup language format. In the test using a commercial P&ID image, the P&ID information recognition system correctly recognized 97% of the symbols and 81.4% of the texts.

Keywords: object recognition system, P&ID, symbol recognition, text recognition

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Authors: Murray David Schane

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Though years of clinical encounters with patients with autism spectrum disorders and those with a schizoid personality the many defining diagnostic features shared between these conditions have been explored and current neurobiological differences have been reviewed; and, critical and different treatment strategies for each have been devised. The paper compares and contrasts the apparent similarities between autism spectrum disorders and the schizoid personality are found in these DSM descriptive categories: restricted range of social-emotional reciprocity; poor non-verbal communicative behavior in social interactions; difficulty developing and maintaining relationships; detachment from social relationships; lack of the desire for or enjoyment of close relationships; and preference for solitary activities. In this paper autism, fundamentally a communicative disorder, is revealed to present clinically as a pervasive aversive response to efforts to engage with or be engaged by others. Autists with the Asperger presentation typically have language but have difficulty understanding humor, irony, sarcasm, metaphoric speech, and even narratives about social relationships. They also tend to seek sameness, possibly to avoid problems of social interpretation. Repetitive behaviors engage many autists as a screen against ambient noise, social activity, and challenging interactions. Also in this paper, the schizoid personality is revealed as a pattern of social avoidance, self-sufficiency and apparent indifference to others as a complex psychological defense against a deep, long-abiding fear of appropriation and perverse manipulation. Neither genetic nor MRI studies have yet located the explanatory data that identifies the cause or the neurobiology of autism. Similarly, studies of the schizoid have yet to group that condition with those found in schizophrenia. Through presentations of clinical examples, the treatment of autists of the Asperger type is revealed to address the autist’s extreme social aversion which also precludes the experience of empathy. Autists will be revealed as forming social attachments but without the capacity to interact with mutual concern. Empathy will be shown be teachable and, as social avoidance relents, understanding of the meaning and signs of empathic needs that autists can recognize and acknowledge. Treatment of schizoids will be shown to revolve around joining empathically with the schizoid’s apprehensions about interpersonal, interactive proximity. Models of both autism and schizoid personality traits have yet to be replicated in animals, thereby eliminating the role of translational research in providing the kind of clues to behavioral patterns that can be related to genetic, epigenetic and neurobiological measures. But as these clinical examples will attest, treatment strategies have significant impact.

Keywords: autism spectrum, schizoid personality traits, neurobiological implications, critical diagnostic distinctions

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Authors: Michael Karnes, Alper Yilmaz

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This paper presents the application of the omni-modeler towards pedestrian redetection. The pedestrian redetection task creates several challenges when applying deep neural networks (DNN) due to the variety of pedestrian appearance with camera position, the variety of environmental conditions, and the specificity required to recognize one pedestrian from another. DNNs require significant training sets and are not easily adapted for changes in class appearances or changes in the set of classes held in its knowledge domain. Pedestrian redetection requires an algorithm that can actively manage its knowledge domain as individuals move in and out of the scene, as well as learn individual appearances from a few frames of a video. The Omni-Modeler is a dynamically learning few-shot visual recognition algorithm developed for tasks with limited training data availability. The Omni-Modeler adapts the knowledge domain of pre-trained deep neural networks to novel concepts with a calculated localized language encoder. The Omni-Modeler knowledge domain is generated by creating a dynamic dictionary of concept definitions, which are directly updatable as new information becomes available. Query images are identified through nearest neighbor comparison to the learned object definitions. The study presented in this paper evaluates its performance in re-identifying individuals as they move through a scene in both single-camera and multi-camera tracking applications. The results demonstrate that the Omni-Modeler shows potential for across-camera view pedestrian redetection and is highly effective for single-camera redetection with a 93% accuracy across 30 individuals using 64 example images for each individual.

Keywords: dynamic learning, few-shot learning, pedestrian redetection, visual recognition

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Authors: Francesca Carta, Giovanna Linfante, Laura Agneni, Debora Radicchia, Camilla Micheletta, Angelo Del Cimmuto

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Overtaking competence mismatches and fostering career pathways congruent with the individual skills profile would significantly contribute to fighting unemployment. The aim of this paper is to examine the usefulness and efficiency of qualitative tools in supporting and improving the quality of caseworkers’ activities during the jobseekers’ profile analysis and career guidance process. The selected target groups are long-term and middle term unemployed, job seekers, young people at the end of the vocational training pathway and unemployed woman with social disadvantages. The experimentation is conducted in Italy at public employment services in 2017. In the framework of Italian labour market reform, the experimentation represents the first step to develop a customized qualitative model profiling; the final general object is to improve the public employment services quality. The experimentation tests the transferability of an OECD self-assessment competences tool in the Italian public employment services. On one hand, the first analysis results will indicate the user’s perception concerning the tool’s application and their different competence levels (literacy, numeracy, problem solving, career interest, subjective well-being and health, behavioural competencies) with reference to the specific target. On the other hand, the experimentation outcomes will show caseworkers understanding regarding the tool’s usability and efficiency for career guidance and reskilling and upskilling programs.

Keywords: career guidance, evaluation competences, reskilling pathway, unemployment

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Authors: Min Jindong, Wang Mingxia

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With the widespread use of artificial intelligence in life, computer vision, especially deep convolutional neural network models, has developed rapidly. With the increase of the complexity of the real visual target detection task and the improvement of the recognition accuracy, the target detection network model is also very large. The huge deep neural network model is not conducive to deployment on edge devices with limited resources, and the timeliness of network model inference is poor. In this paper, knowledge distillation is used to compress the huge and complex deep neural network model, and the knowledge contained in the complex network model is comprehensively transferred to another lightweight network model. Different from traditional knowledge distillation methods, we propose a novel knowledge distillation that incorporates multi-faceted features, called M-KD. In this paper, when training and optimizing the deep neural network model for target detection, the knowledge of the soft target output of the teacher network in knowledge distillation, the relationship between the layers of the teacher network and the feature attention map of the hidden layer of the teacher network are transferred to the student network as all knowledge. in the model. At the same time, we also introduce an intermediate transition layer, that is, an intermediate guidance layer, between the teacher network and the student network to make up for the huge difference between the teacher network and the student network. Finally, this paper adds an exploration module to the traditional knowledge distillation teacher-student network model. The student network model not only inherits the knowledge of the teacher network but also explores some new knowledge and characteristics. Comprehensive experiments in this paper using different distillation parameter configurations across multiple datasets and convolutional neural network models demonstrate that our proposed new network model achieves substantial improvements in speed and accuracy performance.

Keywords: object detection, knowledge distillation, convolutional network, model compression

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Authors: Nur Hidayah Kaz Abdul Aziz, Norhalida Hashim, Zurina Hassan

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Peripartum period is a time where women are vulnerable to depression, and stress may further increase the risk of its occurrence. Use of selective serotonin reuptake inhibitors (SSRI) in the treatment of postpartum depression is a common practice. Comparison of antidepressant treatment, however, is rarely studied between gestated and nulliparous animals exposed to stress. This study was aimed to investigate the effect of parity and stress, as well as fluoxetine (an SSRI) treatment after stress exposure on the behavior of rats. Gestating and nulliparous Sprague Dawley rats were either subjected to chronic stressors or left undisturbed throughout the gestation period. After parturition, all stressors were stopped and some of the stressed rats were treated with fluoxetine (10mg/kg). Hence, the final groups formed were: 1. Non-stressed nulliparous rats, 2. Non-stressed dams, 3. Stressed nulliparous rats, 4. Stressed dams, 5. Fluoxetine-treated stressed nulliparous rats, and 6. Fluoxetine-treated stressed dams. Rats were tested in open field test (OFT), novel object recognition test (NOR) and forced swim test (FST) after weaning of pups. Gestational stress significantly reduced the locomotor activity of rats in OFT (p<0.05), while fluoxetine significantly increased the activity in nulliparous rats (p<0.001) but not the dams. While no differences were observed in NOR, stress and parity inhibited the rats from performing swimming behavior in FST. However, climbing and immobile behaviors in FST were found to have no significant differences, although there is a tendency of effect of treatment for immobility parameter (p=0.06) where fluoxetine-treated stressed dams were being the least immobile. In conclusion, the effects of parity and stress, as well as fluoxetine treatment, depended on the type of behavioral test performed.

Keywords: stress, parity, SSRI, behavioral tests

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Authors: Pataramon Satalak, Sakrit Isariyanon, Teerapong Puripanik

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This article uses the recent events in Thailand as a case study for examining why democratic transition is necessary during political upheaval to ensure that the people’s power remains unaffected. After seizing power in May 2014, the military, backed by anti-government protestors, selected and established their own system to govern the country. They set up the National Council for Peace and Order (NCPO) which established a People’s Assembly, aiming to reach a compromise between the conflicting opinions of former, pro-government and anti-government protesters. It plans to achieve this through political reform before returning sovereign power to the people via an election in 2018. If a governmental authority is not representative of the people (e.g. a military government) it does not count as a legitimate government. During the last four years of military government, from May 2014 to January 2018, their rule of Thailand has been widely controversial, specifically regarding their commitment to democracy, human rights violations and their manipulation of the rule of law. Democratic legitimacy relies not only on established mechanisms for public participation (like referendums or elections) but also public participation based on accessible and educational reform (often via NGOs) to ensure that the free and fair will of the people can be expressed. Through their actions over the last three years, the Thai military government has damaged both of these components, impacting future public participation in politics. The authors make some observations about the specific actions the military government has taken to erode the democratic legitimacy of future public participation: the increasing dominance of military courts over civil courts; civil society’s limited involvement in political activities; the drafting of a new constitution and their attempt to master support through referenda and its consequence for delaying organic law-making process; the structure of the legislative powers (Senate and the members of parliament); and the control of people’s basic freedoms of expression, movement and assembly in political activities. One clear consequence of the military government’s specific actions over the last three years is the increased uncertainty amongst Thai people that their fundamental freedoms and political rights will be respected in the future. This will directly affect their participation in future democratic processes. The military government’s actions (e.g. their response to the UN representatives) will also have influenced potential international engagement in Thai civil society to help educate disadvantaged people about their rights, and their participation in the political arena. These actions challenge the democratic idea that there should be a checking and balancing of power between people and government. These examples provide evidence that a democratic transition is crucial during any process of political transformation.

Keywords: political tranformation, public participation, Thailand coup d'etat 2014, election 2018

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Authors: Ayesha Khatun

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In 21st century where markets are unstable, technologies rapidly proliferate, competitors multiply, products and services become obsolete almost overnight and customers demand low cost high value product, leveraging and harnessing knowledge is not just a potential source of competitive advantage rather a necessity in technology based and information intensive industries. Knowledge management focuses on leveraging the available knowledge and sharing the same among the individuals in the organization so that the employees can make best use of it towards achieving the organizational goals. Knowledge is not a discrete object. It is embedded in people and so difficult to transfer outside the immediate context that it becomes a major competitive advantage. However, internal transfer of knowledge among the employees is essential to maximize the use of knowledge available in the organization in an unstructured manner. But as knowledge is the source of competitive advantage for the organization it is also the source of competitive advantage for the individuals. People think that knowledge is power and sharing the same may lead to lose the competitive position. Moreover, the very nature of tacit knowledge poses many difficulties in sharing the same. But sharing tacit knowledge is the vital part of knowledge management process because it is the tacit knowledge which is inimitable. Knowledge management has been made synonymous with the use of software and technology leading to the management of explicit knowledge only ignoring personal interaction and forming of informal networks which are considered as the most successful means of sharing tacit knowledge. Factors responsible for effective sharing of tacit knowledge are grouped into –individual, organizational and technological factors. Different factors under each category have been identified. Creating a positive organizational culture, encouraging personal interaction, practicing reward system are some of the strategies that can help to overcome many of the barriers to effective sharing of tacit knowledge. Methodology applied here is completely secondary. Extensive review of relevant literature has been undertaken for the purpose.

Keywords: knowledge, tacit knowledge, knowledge management, sustainable competitive advantage, organization, knowledge sharing

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Authors: Natalia Buderatskaya, Igor Ilyin, Julia Gontar, Sergey Lavrynenko, Olga Parnitskaya, Ekaterina Ilyina, Eduard Kapustin, Yana Lakhno

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Introduction: It is known that cryopreservation of oocytes has peculiar features due to the complex structure of the oocyte. One of the most important features is that mature oocytes contain meiotic division spindle which is very sensitive even to the slightest variation in temperature. Thus, the main objective of this study is to analyse the resulting euploid embryos obtained from thawed oocytes in comparison with the data of preimplantation genetic screening (PGS) in fresh embryo cycles. Material and Methods: The study was conducted at 'Medical Centre IGR' from January to July 2016. Data were analysed for 908 donor oocytes obtained in 67 cycles of assisted reproductive technologies (ART), of which 693 oocytes were used in the 51 'fresh' cycles (group A), and 215 oocytes - 16 ART programs with vitrification female gametes (group B). The average age of donors in the groups match 27.3±2.9 and 27.8±6.6 years. Stimulation of superovulation was conducted the standard way. Vitrification was performed in 1-2 hours after transvaginal puncture and thawing of oocytes were carried out in accordance with the standard protocol of Cryotech (Japan). Manipulation ICSI was performed 4-5 hours after transvaginal follicle puncture for fresh oocytes, or after defrosting - for vitrified female gametes. For the PGS, an embryonic biopsy was done on the third or on the fifth day after fertilization. Diagnostic procedures were performed using fluorescence in situ hybridization with the study of such chromosomes as 13, 16, 18, 21, 22, X, Y. Only morphologically quality blastocysts were used for the transfer, the estimation of which corresponded to the Gardner criteria. The statistical hypotheses were done using the criteria t, x^2 at a significance levels p<0.05, p<0.01, p<0.001. Results: The mean number of mature oocytes per cycle in group A was 13.58±6.65 and in group B - 13.44±6.68 oocytes for patient. The survival of oocytes after thawing totaled 95.3% (n=205), which indicates a highly effective quality of performed vitrification. The proportion of zygotes in the group A corresponded to 91.1%(n=631), in the group B – 80.5%(n=165), which shows statistically significant difference between the groups (p<0.001) and explained by non-viable oocytes elimination after vitrification. This is confirmed by the fact that on the fifth day of embryos development a statistically significant difference in the number of blastocysts was absent (p>0.05), and constituted respectively 61.6%(n=389) and 63.0%(n=104) in the groups. For the PGS performing 250 embryos analyzed in the group A and 72 embryos - in the group B. The results showed that euploidy in the studied chromosomes were 40.0%(n=100) embryos in the group A and 41.7% (n=30) - in the group B, which shows no statistical significant difference (p>0.05). The indicators of clinical pregnancies in the groups amounted to 64.7% (22 pregnancies per 34 embryo transfers) and 61.5% (8 pregnancies per 13 embryo transfers) respectively, and also had no significant difference between the groups (p>0.05). Conclusions: The results showed that the vitrification does not affect the resulting euploid embryos in assisted reproductive technologies and are not reflected in their morphological characteristics in ART programs.

Keywords: euploid embryos, preimplantation genetic screening, thawing oocytes, vitrification

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Authors: Xvelian Qin

Abstract:

Urban "organic renewal" based on the development of existing resources in high-density urban areas has become the mainstream of urban development in the new era. As an important stock resource of public space in high-density urban areas, promoting its value remodeling is an effective way to alleviate the shortage of public space resources. However, due to the lack of evaluation links in the process of underpass space renewal, a large number of underpass space resources have been left idle, facing the problems of low space conversion efficiency, lack of accuracy in development decision-making, and low adaptability of functional positioning to citizens' needs. Therefore, it is of great practical significance to construct the evaluation system of under-bridge space renewal potential and explore the renewal mode. In this paper, some of the under-bridge spaces in the main urban area of Chongqing are selected as the research object. Through the questionnaire interviews with the users of the built excellent space under the bridge, three types of six levels and twenty-two potential evaluation indexes of "objective demand factor, construction feasibility factor and construction suitability factor" are selected, including six levels of land resources, infrastructure, accessibility, safety, space quality and ecological environment. The analytical hierarchy process and expert scoring method are used to determine the index weight, construct the potential evaluation system of the space under the bridge in high-density urban areas of Chongqing, and explore the direction of renewal and utilization of its suitability.

Keywords: space under bridge, potential evaluation, high density urban area, updated using

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Authors: Ikechukwu Ndu

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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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