Search results for: Benjamin Jones
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 292

Search results for: Benjamin Jones

202 Impact on Cost of Equity of Accounting and Disclosures

Authors: Abhishek Ranga

Abstract:

The study examined the effect of accounting choice and level of disclosure on the firm’s implied cost of equity in Indian environment. For the study accounting choice was classified as aggressive or conservative depending upon the firm’s choice of accounting methods, accounting policies and accounting estimates. Level of disclosure is the quantum of financial and non-financial information disclosed in firm’s annual report, essentially in note to accounts section, schedules forming part of financial statements and Management Discussion and Analysis report. Regression models were developed with cost of equity as a dependent variable and accounting choice, level of disclosure as an independent variable along with selected control variables. Cost of equity was measured using Edward-Bell-Ohlson (EBO) valuation model, to measure accounting choice Modified-Jones-Model (MJM) was used and level of disclosure was measured using a disclosure index essentially drawn from Botosan study. Results indicated a negative association between the implied cost of equity and conservative accounting choice and also between level of disclosure and cost of equity.

Keywords: aggressive accounting choice, conservative accounting choice, disclosure, implied cost of equity

Procedia PDF Downloads 438
201 Social Stratification in Dubai and Its Effects on Higher Education

Authors: P. J. Moore-Jones

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Emirati students studying at the University of the Emirates, one of three major public institutions of higher learning in the United Arab Emirates (UAE), have a wide demographic of faculty members teaching them an equally wide variety of courses. These faculty members bring with them their own cultural assumptions, methods, expectations, educational practices and use of language. The history of multiculturalism in the UAE coupled with the contemporary multiculturalism that exists in higher education Dubai create intriguing phenomena within the classroom. This study seeks to delve into students’ and faculty members’ perceptions of the social stratification that exist in this context. Data were collected via semi-structured interviews with both and analyzed from an interpretive perspective. Findings suggest the social stratification with is deeply-seeded in the multicultural history of the region and country are reflected in the everyday interworkings of education in modern day Dubai. The relevance of this research lies in that these findings can provide valuable insights into not only the attitudes and perceptions of these Emirati students might also be applicable to any of those student populations may exist.

Keywords: social stratification, intercultural competence, Dubai, United Arab Emirates

Procedia PDF Downloads 218
200 Becoming a Shakti: An Analysis of Western Women's Experiences of Tantra Practices

Authors: Caroline Jones

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Research over the last decade suggests that there have been distinct changes in both women’s sexual behaviour and attitudes towards female sexuality in the UK. Areas such as discussing sex, participating in sexual activity outside of traditional monogamous relationships, and engaging in boudoir photography have all been explored by researchers. Women’s participation in tantric practices, however, is a relatively unexplored area of sexuality, despite an increasing number of Tantra schools opening in the UK. Tantra is a practice in which women are considered to have a higher consciousness than men, where the sexual role of women is deemed to be very different to a traditional Western sexually passive role. This research looks at this area, and is based on in-depth, semi-structured, thematically analysed interviews with women who have participated in tantric workshops and/or retreats across the country. The interviews investigate why women engage with such practices, what they feel they gain from the experience, and how shifting notions of appropriate sexual roles for women impact on their sexuality and life generally. While Tantra is still a minority activity in the UK, the findings shed light on not only these areas but also on women’s constructions of their sexuality, their relationships with their bodies and sexualities, and ways in which they express and engage with changing notions of female sexuality.

Keywords: sexuality, Tantra, gender, Shakti

Procedia PDF Downloads 380
199 Multifractal Behavior of the Perturbed Cerbelli-Giona Map: Numerical Computation of ω-Measure

Authors: Ibrahim Alsendid, Rob Sturman, Benjamin Sharp

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In this paper, we consider a family of 2-dimensional nonlinear area-preserving transformations on the torus. A single parameter η varies between 0 and 1, taking the transformation from a hyperbolic toral automorphism to the “Cerbelli-Giona” map, a system known to exhibit multifractal properties. Here we study the multifractal properties of the family of maps. We apply a box-counting method by defining a grid of boxes Bi(δ), where i is the index and δ is the size of the boxes, to quantify the distribution of stable and unstable manifolds of the map. When the parameter is in the range 0.51< η <0.58 and 0.68< η <1 the map is ergodic; i.e., the unstable and stable manifolds eventually cover the whole torus, although not in a uniform distribution. For accurate numerical results, we require correspondingly accurate construction of the stable and unstable manifolds. Here we use the piecewise linearity of the map to achieve this, by computing the endpoints of line segments that define the global stable and unstable manifolds. This allows the generalized fractal dimension Dq, and spectrum of dimensions f(α), to be computed with accuracy. Finally, the intersection of the unstable and stable manifold of the map will be investigated and compared with the distribution of periodic points of the system.

Keywords: Discrete-time dynamical systems, Fractal geometry, Multifractal behaviour of the Perturbed map, Multifractal of Dynamical systems

Procedia PDF Downloads 192
198 WHO Surgical Safety Checklist in a Rural Ugandan Hospital, Barriers and Drivers to Implementation

Authors: Lucie Litvack, Malaz Elsaddig, Kevin Jones

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There is strong evidence to support the efficacy of the World Health Organization (WHO) Surgical Safety Checklist in improving patient safety; however, its use can be associated with difficulties. This study uses qualitative data collected in Kitovu Healthcare Complex, a rural Ugandan hospital, to identify factors that may influence the use of the checklist in a low-income setting. Potential barriers to and motivators for the hospital’s use of this checklist are identified and explored through observations of current patient safety practices; semi-structured interviews with theatre staff; a focus group with doctors; and trial implementation of the checklist. Barriers identified include the institutional context; knowledge and understanding; patient safety culture; resources and checklist contents. Motivators for correct use include prior knowledge; team attitudes; and a hospital advocate. Challenges are complex and unique to this socioeconomic context. Stepwise change to improve patient safety practices, local champions, whole team training, and checklist modification may assist the implementation and sustainable use of the checklist in an effective way.

Keywords: anaesthesia, patient safety, Uganda, WHO surgical safety checklist

Procedia PDF Downloads 333
197 Antimicrobial and Phytochemical Screening of Stem Bark Extracts of Lovoa trichiliodes (Harm) and Trichilia heudelotii Planc (Harm)

Authors: Benjamin O. Opawale, Anthony K. Onifade, Ayodele O. Ogundare

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The phytochemical and antimicrobial activities of stem bark extracts (cold water, ethanol and acetone) of Lovoa trichiliodes and Trichilia heudelotii were investigated using standard methods. The percentage yield of the extracts ranged from 3.90 to 6.53% and 9.63 to 10.20% respectively for the plant materials. Phytochemical screening of the plant materials revealed the presence of alkaloids, saponins, tannins, phlobatanins, phenols, anthraquinones and glycosides. Terpenes, cardenolides and flavonoids were absent in the two plants. All the extracts remarkably inhibited the growth of Bacillus subtilis, Staphylococcus aureus, Escherichia coli, Enterococcus faecalis, Klebsiella pneumoniae, Salmonella typhii, Aspergillus flavus, Candida albicans and Candida glabrata. The mean diameter of the zone of inhibition exhibited by the extracts was between 8.00 and 22.33mm while the minimum inhibitory concentration (MIC) was between 2.5 and 200mg/ml. However, the cold water extracts of L. trichiliodes stem bark exhibited no inhibitory activity against the organisms. The results of this investigation confirmed the folkloric uses of these plants for the treatment of various infectious diseases.

Keywords: antimicrobial, infectious diseases, phytochemical, T. heudelotii

Procedia PDF Downloads 253
196 Metal-Organic Chemical Vapor Deposition (MOCVD) Process Investigation for Co Thin Film as a TSV Alternative Seed Layer

Authors: Sajjad Esmaeili, Robert Krause, Lukas Gerlich, Alireza Mohammadian Kia, Benjamin Uhlig

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This investigation aims to develop the feasible and qualitative process parameters for the thin films fabrication into ultra-large through-silicon-vias (TSVs) as vertical interconnections. The focus of the study is on TSV metallization and its challenges employing new materials for the purpose of rapid signal propagation in the microsystems technology. Cobalt metal-organic chemical vapor deposition (Co-MOCVD) process enables manufacturing an adhesive and excellent conformal ultra-thin film all the way through TSVs in comparison with the conventional non-conformal physical vapor deposition (PVD) process of copper (Cu) seed layer. Therefore, this process provides a Cu seed-free layer which is capable of direct Cu electrochemical deposition (Cu-ECD) on top of it. The main challenge of this metallization module is to achieve the proper alternative seed layer with less roughness, sheet resistance and granular organic contamination (e.g. carbon) which intensify the Co corrosion under the influence of Cu electrolyte.

Keywords: Cobalt MOCVD, direct Cu electrochemical deposition (ECD), metallization technology, through-silicon-via (TSV)

Procedia PDF Downloads 131
195 Dynamic Interaction between Renwable Energy Consumption and Sustainable Development: Evidence from Ecowas Region

Authors: Maman Ali M. Moustapha, Qian Yu, Benjamin Adjei Danquah

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This paper investigates the dynamic interaction between renewable energy consumption (REC) and economic growth using dataset from the Economic Community of West African States (ECOWAS) from 2002 to 2016. For this study the Autoregressive Distributed Lag- Bounds test approach (ARDL) was used to examine the long run relationship between real gross domestic product and REC, while VECM based on Granger causality has been used to examine the direction of Granger causality. Our empirical findings indicate that REC has significant and positive impact on real gross domestic product. In addition, we found that REC and the percentage of access to electricity had unidirectional Granger causality to economic growth while carbon dioxide emission has bidirectional Granger causality to economic growth. Our findings indicate also that 1 per cent increase in the REC leads to an increase in Real GDP by 0.009 in long run. Thus, REC can be a means to ensure sustainable economic growth in the ECOWAS sub-region. However, it is necessary to increase further support and investments on renewable energy production in order to speed up sustainable economic development throughout the region

Keywords: Economic Growth, Renewable Energy, Sustainable Development, Sustainable Energy

Procedia PDF Downloads 173
194 The Relationship Between Cultural Factors and Dividend Payouts of the Banks in Some Middle East Countries

Authors: Benjamin Bae, Mahdy Elhusseiny, Sherif El-Halaby

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This study investigates the relationship between some cultural factors and the level of dividend payouts of banks in a number of Muslim countries. We examine whether cultural factors play any role in determining dividend payout policy in banks. The results suggest that banks in high masculinity countries tend to pay higher dividends than low masculinity countries. The results also show that banks in high uncertainty avoidance (UA) countries tend to pay lower dividends than high UA countries. Additionally, the results of this study indicate that banks in high long-term orientation (LTO) countries tend to pay lower dividends than low LTO countries. However, two other cultural factors of power distance (PD) and individualism do not have any incremental explanatory power on the dividend payouts. Overall, this research adds to our understanding of the bank’s dividend payout policies. First, evidence on the relationship between the cultural factors and bank’s level of dividend payouts should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s dividend payout levels. Third, in general, it also adds to the accounting and finance literature on dividends.

Keywords: cultural factor, dividend payout, Hofstede index, bank industry

Procedia PDF Downloads 80
193 Preparation of Novel Antimicrobial Meat Packaging Using Chitosan-Arginine

Authors: R. A. Lahmer, A. P. Williams, S. Townsend, S. Baker, D. L. Jones

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Chitosan-arginine (Ch-arg) has been proposed as an anti-microbial agent to reduce the proliferation of spoilage and pathogenic bacteria within meat products destined for human consumption. In the current experiment its use as an antimicrobial packaging material was examined. Two different concentrations of chitosan-arginine (0.05 and 0.15 % w/w) were blended into a cellulose film (Ch-arg film). When placed in contact with chicken and beef juice inoculated with a lux-marked strain of E. coli O157, the film incorporating the highest Ch-arg concentration resulted in a small reduction of E. coli O157 in chicken juice; however, there was no effect of the Ch-arg film on E. coli O157 in beef juice. The lack of observed effect in the beef juice experiment we ascribe to insufficient surface-to-surface contact between the film and the bacteria in the beef juice and the greater presence of other Ch-arg reactive components in the juice (e.g. fats, blood cells). Results suggest that, in combination with other anti microbials, Ch-arg packaging may offers some potential for limiting the growth of pathogenic bacteria in foodstuffs; however, further research is needed to enhance their anti-microbial performance.

Keywords: cross-contamination, foodborne pathogen, polymer film, shelf life

Procedia PDF Downloads 386
192 Effects, Causes, and Prevention of Teen Dating Violence

Authors: Isabel Jones

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As adolescence is a formative time, experiences during adolescence often affect the rest of one’s life. Therefore, dating, specifically violence in dating, can have lasting effects on the rest of one’s life. In order to find sources, searches were conducted on PsycINFO, specifically EBSCO, and narrowed down under the criteria that the source contained information about adolescent dating violence rather than adult, and focused on causes, effects, or prevention methods. This literature review examines research regarding the effects and causes of TDV, and then what methods are effective in the prevention of TDV development. This will allow for a clear image of how these prevention methods are effective and why they are important. Effects of TDV extend beyond the physical, including psychological and sexual long-lasting effects. These are caused by a number of concepts, including learned behavior, inhibitory issues/substance abuse, and cultural factors. When both of these are taken into account, preventative measures such as school-based interventions, parental/adult monitoring, and the presence of positive family examples are more clear as to their effectiveness. This literature review may provide further awareness to this public health crisis and give the public a view of how adolescents are affected by TDV on their path from child to adult.

Keywords: adolescence, dating violence, risk factors, predictors, relationship

Procedia PDF Downloads 46
191 A Mixed Method Study Investigating Dyslexia and Students Experiences of Anxiety and Coping

Authors: Amanda Abbott-Jones

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Adult students with dyslexia can receive support for cognitive needs but may also experience anxiety, which is less understood. This study aims to test the hypothesis that dyslexic learners in higher education have a higher prevalence of academic and social anxiety than their non-dyslexic peers and explores wider emotional consequences of studying with dyslexia and the ways that adults with dyslexia cope cognitively and emotionally. A mixed-method approach was used in two stages. Stage one compared survey responses from students with dyslexia (N = 102) and students without dyslexia (N = 72) after completion of an anxiety inventory. Stage two explored the emotional consequences of studying with dyslexia and the types of coping strategies used through semi-structured interviews with 20 dyslexic students. Results revealed a statistically significant effect for academic anxiety but not for social anxiety. Findings for stage two showed that: (1) students’ emotional consequences were characterised by a mixture of negative and positive responses, yet negative responses were more frequent in response to questions about academic tasks than positive responses; (2) participants had less to say on coping emotionally, than coping cognitively.

Keywords: dyslexia, higher education, anxiety, emotion

Procedia PDF Downloads 97
190 Formative Assessment in an Introductory Python Programming Course

Authors: María José Núñez-Ruiz, Luis Álvarez-González, Cristian Olivares-Rodriguez, Benjamin Lazo-Letelier

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This paper begins with some concept of formative assessment and the relationship with learning objective: contents objectives, processes objectives, and metacognitive objectives. Two methodologies are describes Evidence-Based teaching and Question Drive Instruction. To do formative assessments in larges classes a Classroom Response System (CRS) is needed. But most of CRS use only Multiple Choice Questions (MCQ), True/False question, or text entry; however, this is insufficient to formative assessment. To do that a new CRS, call FAMA was developed. FAMA support six types of questions: Choice, Order, Inline choice, Text entry, Associated, and Slider. An experiment participated in 149 students from four engineering careers. For results, Kendall's Range Correlation Analysis and descriptive analysis was done. In conclusion, there is a strong relation between contents question, process questions (ask in formative assessment without a score) and metacognitive questions, asked in summative assessment. As future work, the lecturer can do personalized teaching, because knows the behavior of all students in each formative assessment

Keywords: Python language, formative assessment, classroom response systems, evidence-Based teaching, question drive instruction

Procedia PDF Downloads 106
189 Templating Copper on Polymer/DNA Hybrid Nanowires

Authors: Mahdi Almaky, Reda Hassanin, Benjamin Horrocks, Andrew Houlton

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DNA-templated poly(N-substituted pyrrole)bipyridinium nanowires were synthesised at room temperature using the chemical oxidation method. The resulting CPs/DNA hybrids have been characterised using electronic and vibrational spectroscopic methods especially Ultraviolet-Visible (UV-Vis) spectroscopy and FTIR spectroscpy. The nanowires morphology was characterised using Atomic Force Microscopy (AFM). The electrical properties of the prepared nanowires were characterised using Electrostatic Force Microscopy (EFM), and measured using conductive AFM (c-AFM) and two terminal I/V technique, where the temperature dependence of the conductivity was probed. The conductivities of the prepared CPs/DNA nanowires are generally lower than PPy/DNA nanowires showingthe large effect on N-alkylation in decreasing the conductivity of the polymer, butthese are higher than the conductivity of their corresponding bulk films.This enhancement in conductivity could be attributed to the ordering of the polymer chains on DNA during the templating process. The prepared CPs/DNA nanowires were used as templates for the growth of copper nanowires at room temperature using aqueous solution of Cu(NO3)2as a source of Cu2+ and ascorbic acid as reducing agent. AFM images showed that these nanowires were uniform and continuous compared to copper nanowires prepared using the templating method directly onto DNA. Electrical characterization of the nanowires by c AFM revealed slight improvement in conductivity of these nanowires (Cu-CPs/DNA) compared to CPs/DNA nanowires before metallisation.

Keywords: templating, copper nanowires, polymer/DNA hybrid, chemical oxidation method

Procedia PDF Downloads 341
188 Growing Architecture, Technical Product Harvesting of Near Net Shape Building Components

Authors: Franziska Moser, Martin Trautz, Anna-Lena Beger, Manuel Löwer, Jörg Feldhusen, Jürgen Prell, Alexandra Wormit, Björn Usadel, Christoph Kämpfer, Thomas-Benjamin Seiler, Henner Hollert

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The demand for bio-based materials and components in architecture has increased in recent years due to society’s heightened environmental awareness. Nowadays, most components are being developed via a substitution approach, which aims at replacing conventional components with natural alternatives who are then being processed, shaped and manufactured to fit the desired application. This contribution introduces a novel approach to the development of bio-based products that decreases resource consumption and increases recyclability. In this approach, natural organisms like plants or trees are not being used in a processed form, but grow into a near net shape before then being harvested and utilized as building components. By minimizing the conventional production steps, the amount of resources used in manufacturing decreases whereas the recyclability increases. This paper presents the approach of technical product harvesting, explains the theoretical basis as well as the matching process of product requirements and biological properties, and shows first results of the growth manipulation studies.

Keywords: design with nature, eco manufacturing, sustainable construction materials, technical product harvesting

Procedia PDF Downloads 481
187 Using Bidirectional Encoder Representations from Transformers to Extract Topic-Independent Sentiment Features for Social Media Bot Detection

Authors: Maryam Heidari, James H. Jones Jr.

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Millions of online posts about different topics and products are shared on popular social media platforms. One use of this content is to provide crowd-sourced information about a specific topic, event or product. However, this use raises an important question: what percentage of information available through these services is trustworthy? In particular, might some of this information be generated by a machine, i.e., a bot, instead of a human? Bots can be, and often are, purposely designed to generate enough volume to skew an apparent trend or position on a topic, yet the consumer of such content cannot easily distinguish a bot post from a human post. In this paper, we introduce a model for social media bot detection which uses Bidirectional Encoder Representations from Transformers (Google Bert) for sentiment classification of tweets to identify topic-independent features. Our use of a Natural Language Processing approach to derive topic-independent features for our new bot detection model distinguishes this work from previous bot detection models. We achieve 94\% accuracy classifying the contents of data as generated by a bot or a human, where the most accurate prior work achieved accuracy of 92\%.

Keywords: bot detection, natural language processing, neural network, social media

Procedia PDF Downloads 95
186 Auto Rickshaw Impacts with Pedestrians: A Computational Analysis of Post-Collision Kinematics and Injury Mechanics

Authors: A. J. Al-Graitti, G. A. Khalid, P. Berthelson, A. Mason-Jones, R. Prabhu, M. D. Jones

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Motor vehicle related pedestrian road traffic collisions are a major road safety challenge, since they are a leading cause of death and serious injury worldwide, contributing to a third of the global disease burden. The auto rickshaw, which is a common form of urban transport in many developing countries, plays a major transport role, both as a vehicle for hire and for private use. The most common auto rickshaws are quite unlike ‘typical’ four-wheel motor vehicle, being typically characterised by three wheels, a non-tilting sheet-metal body or open frame construction, a canvas roof and side curtains, a small drivers’ cabin, handlebar controls and a passenger space at the rear. Given the propensity, in developing countries, for auto rickshaws to be used in mixed cityscapes, where pedestrians and vehicles share the roadway, the potential for auto rickshaw impacts with pedestrians is relatively high. Whilst auto rickshaws are used in some Western countries, their limited number and spatial separation from pedestrian walkways, as a result of city planning, has not resulted in significant accident statistics. Thus, auto rickshaws have not been subject to the vehicle impact related pedestrian crash kinematic analyses and/or injury mechanics assessment, typically associated with motor vehicle development in Western Europe, North America and Japan. This study presents a parametric analysis of auto rickshaw related pedestrian impacts by computational simulation, using a Finite Element model of an auto rickshaw and an LS-DYNA 50th percentile male Hybrid III Anthropometric Test Device (dummy). Parametric variables include auto rickshaw impact velocity, auto rickshaw impact region (front, centre or offset) and relative pedestrian impact position (front, side and rear). The output data of each impact simulation was correlated against reported injury metrics, Head Injury Criterion (front, side and rear), Neck injury Criterion (front, side and rear), Abbreviated Injury Scale and reported risk level and adds greater understanding to the issue of auto rickshaw related pedestrian injury risk. The parametric analyses suggest that pedestrians are subject to a relatively high risk of injury during impacts with an auto rickshaw at velocities of 20 km/h or greater, which during some of the impact simulations may even risk fatalities. The present study provides valuable evidence for informing a series of recommendations and guidelines for making the auto rickshaw safer during collisions with pedestrians. Whilst it is acknowledged that the present research findings are based in the field of safety engineering and may over represent injury risk, compared to “Real World” accidents, many of the simulated interactions produced injury response values significantly greater than current threshold curves and thus, justify their inclusion in the study. To reduce the injury risk level and increase the safety of the auto rickshaw, there should be a reduction in the velocity of the auto rickshaw and, or, consideration of engineering solutions, such as retro fitting injury mitigation technologies to those auto rickshaw contact regions which are the subject of the greatest risk of producing pedestrian injury.

Keywords: auto rickshaw, finite element analysis, injury risk level, LS-DYNA, pedestrian impact

Procedia PDF Downloads 169
185 Fiction and Reality in Animation: Taking Final Flight of the Osiris as an Example

Authors: Syong-Yang Chung, Xin-An Chen

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This study aims to explore the less well-known animation “Final Flight of the Osiris”, consisting of an initial exploration of the film color, storyline, and the simulacrum meanings of the roles, which leads to a further exploration of the light-shadow contrast and the psychological images presented by the screen colors and the characters. The research is based on literature review, and all data was compiled for the analysis of the visual vocabulary evolution of the characters. In terms of the structure, the relational study of the animation and the historical background of that time came first, including The Wachowskis’ and Andy Jones’ impact towards the cinematographic version and the animation version of “The Matrix”. Through literature review, the film color, the meaning and the relevant points were clarified. It was found in this research that “Final Flight of the Osiris” separates the realistic and virtual spaces by the changing the color tones; the "self" of the audience gradually dissolves into the "virtual" in the simulacra world, and the "Animatrix" has become a virtual field for the audience to understand itself about "existence" and "self".

Keywords: the matrix, the final flight of Osiris, Wachowski brothers, simulacres

Procedia PDF Downloads 207
184 Critical Factors of IFRS Adoption in Bank Industries In Middle East Countries

Authors: Benjamin Bae

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This study investigates the relationship between the adoption of International Financial Reporting Standards (IFRS) and the performance of banks in a number of Middle East countries. We examine whether performance levels and audit qualities play any role in adopting the International Financial Reporting Standards (IFRS) in Middle East banks. This study hypothesizes that, in general, banks with high performance and audit quality measures tend to adopt the IFRS than low-performing banks, as the adoption of a new standard takes lots of time and expenses, which could be an additional burden to them. The results show that three hypotheses are strongly supported whereas the cultural factor hypothesis is not. Banks with high ROA and ROE tend to adopt IFRS than low-performing banks. Big banks are also more likely to adopt IFRS than small or medium-sized banks. Contrary to the hypothesis, the Islamic bank status as a cultural factor has some positive impact on the adoption of the banks in the region. Overall, this research adds to our understanding of the bank’s performance. First, evidence on the relationship between the adoption of IFRS and the bank’s performance should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s performance measures.

Keywords: IFRS, financial performance, audit quality, culture, firm size

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183 Sales-Based Dynamic Investment and Leverage Decisions: A Longitudinal Study

Authors: Rihab Belguith, Fathi Abid

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The paper develops a system-based approach to investigate the dynamic adjustment of debt structure and investment policies of the Dow-Jones index. This approach enables the assessment of relations among sales, debt, and investment opportunities by considering the simultaneous effect of the market environmental change and future growth opportunities. We integrate the firm-specific sales variance to capture the industries' conditions in the model. Empirical results were obtained through a panel data set of firms with different sectors. The analysis support that environmental change does not affect equally the different industry since operating leverage differs among industries and so the sensitivity to sales variance. Including adjusted-specific variance, we find that there is no monotonic relation between leverage, sales, and investment. The firm may choose a low debt level in response to high sales variance but high leverage to attenuate the negative relation between sales variance and the current level of investment. We further find that while the overall effect of debt maturity on leverage is unaffected by the level of growth opportunities, the shorter the maturity of debt is, the smaller the direct effect of sales variance on investment.

Keywords: dynamic panel, investment, leverage decision, sales uncertainty

Procedia PDF Downloads 218
182 Study of the Phenomenon Nature of Order and Disorder in BaMn(Fe/V)F7 Fluoride Glass by the Hybrid Reverse Monte Carlo Method

Authors: Sidi Mohamed Mesli, Mohamed Habchi, Mohamed Kotbi, Rafik Benallal, Abdelali Derouiche

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Fluoride glasses with a nominal composition of BaMnMF7 (M = FeV assuming isomorphous replacement) have been structurally modelled through the simultaneous simulation of their neutron diffraction patterns by a reverse Monte Carlo (RMC) model and by a Rietveld for disordered materials (RDM) method. Model is consistent with an expected network of interconnected [MF6] polyhedra. The RMC results are accompanied by artificial satellite peaks. To remedy this problem, we use an extension of the RMC algorithm, which introduces an energy penalty term in acceptance criteria. This method is called the Hybrid Reverse Monte Carlo (HRMC) method. The idea of this paper is to apply the (HRMC) method to the title glasses, in order to make a study of the phenomenon nature of order and disorder by displaying and discussing the partial pair distribution functions (PDFs) g(r). We suggest that this method can be used to describe average correlations between components of fluoride glass or similar system.

Keywords: fluoride glasses, RMC simulation, neutron scattering, hybrid RMC simulation, Lennard-Jones potential, partial pair distribution functions

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181 A Slip Transmission through Alpha/Beta Boundaries in a Titanium Alloy (Ti-6Al-4V)

Authors: Rayan B. M. Ameen, Ian P. Jones, Yu Lung Chiu

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Single alpha-beta colony micro-pillars have been manufactured from a polycrystalline commercial Ti-6Al-4V sample using Focused Ion Beam (FIB). Each pillar contained two alpha lamellae separated by a thin fillet of beta phase. A nano-indenter was then used to conduct uniaxial micro-compression tests on Ti alloy single crystals, using a diamond flat tip as a compression platen. By controlling the crystal orientation along the micro-pillar using Electron back scattering diffraction (EBSD) different slip systems have been selectively activated. The advantage of the micro-compression method over conventional mechanical testing techniques is the ability to localize a single crystal volume which is characterizable after deformation. By matching the stress-strain relations resulting from micro-compression experiments to TEM (Transmission Electron Microscopy) studies of slip transmission mechanisms through the α-β interfaces, some proper constitutive material parameters such as the role of these interfaces in determining yield, strain-hardening behaviour, initial dislocation density and the critical resolved shear stress are suggested.

Keywords: α/β-Ti alloy, focused ion beam, micro-mechanical test, nano-indentation, transmission electron diffraction, plastic flow

Procedia PDF Downloads 361
180 Architectural and Sedimentological Parameterization for Reservoir Quality of Miocene Onshore Sandstone, Borneo

Authors: Numair A. Siddiqui, Usman Muhammad, Manoj J. Mathew, Ramkumar M., Benjamin Sautter, Muhammad A. K. El-Ghali, David Menier, Shiqi Zhang

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The sedimentological parameterization of shallow-marine siliciclastic reservoirs in terms of reservoir quality and heterogeneity from outcrop study can help improve the subsurface reservoir prediction. An architectural analysis has documented variations in sandstone geometry and rock properties within shallow-marine sandstone exposed in the Miocene Sandakan Formation of Sabah, Borneo. This study demonstrates reservoir sandstone quality assessment for subsurface rock evaluation, from well-exposed successions of the Sandakan Formation, Borneo, with which applicable analogues can be identified. The analyses were based on traditional conventional field investigation of outcrops, grain-size and petrographic studies of hand specimens of different sandstone facies and gamma-ray and permeability measurements. On the bases of these evaluations, the studied sandstone was grouped into three qualitative reservoir rock classes; high (Ø=18.10 – 43.60%; k=1265.20 – 5986.25 mD), moderate (Ø=17.60 – 37%; k=21.36 – 568 mD) and low quality (Ø=3.4 – 15.7%; k=3.21 – 201.30 mD) for visualization and prediction of subsurface reservoir quality. These results provided analogy for shallow marine sandstone reservoir complexity that can be utilized in the evaluation of reservoir quality of regional and subsurface analogues.

Keywords: architecture and sedimentology, subsurface rock evaluation, reservoir quality, borneo

Procedia PDF Downloads 112
179 Transportation Mode Classification Using GPS Coordinates and Recurrent Neural Networks

Authors: Taylor Kolody, Farkhund Iqbal, Rabia Batool, Benjamin Fung, Mohammed Hussaeni, Saiqa Aleem

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The rising threat of climate change has led to an increase in public awareness and care about our collective and individual environmental impact. A key component of this impact is our use of cars and other polluting forms of transportation, but it is often difficult for an individual to know how severe this impact is. While there are applications that offer this feedback, they require manual entry of what transportation mode was used for a given trip, which can be burdensome. In order to alleviate this shortcoming, a data from the 2016 TRIPlab datasets has been used to train a variety of machine learning models to automatically recognize the mode of transportation. The accuracy of 89.6% is achieved using single deep neural network model with Gated Recurrent Unit (GRU) architecture applied directly to trip data points over 4 primary classes, namely walking, public transit, car, and bike. These results are comparable in accuracy to results achieved by others using ensemble methods and require far less computation when classifying new trips. The lack of trip context data, e.g., bus routes, bike paths, etc., and the need for only a single set of weights make this an appropriate methodology for applications hoping to reach a broad demographic and have responsive feedback.

Keywords: classification, gated recurrent unit, recurrent neural network, transportation

Procedia PDF Downloads 108
178 Printing Thermal Performance: An Experimental Exploration of 3DP Polymers for Facade Applications

Authors: Valeria Piccioni, Matthias Leschok, Ina Cheibas, Illias Hischier, Benjamin Dillenburger, Arno Schlueter, Matthias Kohler, Fabio Gramazio

Abstract:

The decarbonisation of the building sector requires the development of building components that provide energy efficiency while producing minimal environmental impact. Recent advancements in large-scale 3D printing have shown that it is possible to fabricate components with embedded performances that can be tuned for their specific application. We investigate the potential of polymer 3D printing for the fabrication of translucent facade components. In this study, we explore the effect of geometry on thermal insulation of printed cavity structures following a Hot Box test method. The experimental results are used to calibrate a finite-element simulation model which can support the informed design of 3D printed insulation structures. We show that it is possible to fabricate components providing thermal insulation ranging from 1.7 to 0.95 W/m2K only by changing the internal cavity distribution and size. Moreover, we identify design guidelines that can be used to fabricate components for different climatic conditions and thermal insulation requirements. The research conducted provides the first insights into the thermal behaviour of polymer 3DP facades on a large scale. These can be used as design guidelines for further research toward performant and low-embodied energy 3D printed facade components.

Keywords: 3D printing, thermal performance, polymers, facade components, hot-box method

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177 The Play Street: A Community Treat for Psychosocial Replete

Authors: Benjamin Cramer, Josephine Chau, Helen Little, Erica Randle

Abstract:

Play Streets provide a safe and open space for children to play and adults to socialize by closing residential streets to through traffic. While research on Play Streets has typically focused on physical activity outcomes in children, there is limited research on the psychosocial health externalities for the wider community. Charles Sturt, a local government area in Adelaide, South Australia, has been hosting Play Streets for several years. The current study is a mixed-methods evaluation of the Charles Sturt Play Streets, concerned with the perceived psychological and social impacts that Play Streets impact on the community. A combination of semi-structured interviews of Play Street organizers and participants will be conducted and analyzed using inductive thematic analysis. Pre-existing survey data will also be analyzed quantitatively and qualitatively to triangulate the findings of the qualitative interviews. The implications of this research are far-reaching, from informing local councils of any additional health benefits of Play Streets, expanding the growing literature on Play Streets beyond childhood physical activity, informing the development of city infrastructure, and advancing the Sustainability Development Goals of Good Health and Wellbeing, Reduced Inequalities, and Sustainable Cities and Communities.

Keywords: play streets, mental health, social health, community health

Procedia PDF Downloads 49
176 A Comparative Analysis of Global Minimum Variance and Naïve Portfolios: Performance across Stock Market Indices and Selected Economic Regimes Using Various Risk-Return Metrics

Authors: Lynmar M. Didal, Ramises G. Manzano Jr., Jacque Bon-Isaac C. Aboy

Abstract:

This study analyzes the performance of global minimum variance and naive portfolios across different economic periods, using monthly stock returns from the Philippine Stock Exchange Index (PSEI), S&P 500, and Dow Jones Industrial Average (DOW). The performance is evaluated through the Sharpe ratio, Sortino ratio, Jensen’s Alpha, Treynor ratio, and Information ratio. Additionally, the study investigates the impact of short selling on portfolio performance. Six-time periods are defined for analysis, encompassing events such as the global financial crisis and the COVID-19 pandemic. Findings indicate that the Naive portfolio generally outperforms the GMV portfolio in the S&P 500, signifying higher returns with increased volatility. Conversely, in the PSEI and DOW, the GMV portfolio shows more efficient risk-adjusted returns. Short selling significantly impacts the GMV portfolio during mid-GFC and mid-COVID periods. The study offers insights for investors, suggesting the Naive portfolio for higher risk tolerance and the GMV portfolio as a conservative alternative.

Keywords: portfolio performance, global minimum variance, naïve portfolio, risk-adjusted metrics, short-selling

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175 Carbon-Nanodots Modified Glassy Carbon Electrode for the Electroanalysis of Selenium in Water

Authors: Azeez O. Idris, Benjamin O. Orimolade, Potlako J. Mafa, Alex T. Kuvarega, Usisipho Feleni, Bhekie B. Mamba

Abstract:

We report a simple and cheaper method for the electrochemical detection of Se(IV) using carbon nanodots (CNDTs) prepared from oat. The carbon nanodots were synthesised by green and facile approach and characterised using scanning electron microscopy, high-resolution transmission electron microscopy, Fourier transform infrared spectroscopy, X-ray diffraction, and Raman spectroscopy. The CNDT was used to fabricate an electrochemical sensor for the quantification of Se(IV) in water. The modification of glassy carbon electrode (GCE) with carbon nanodots led to an increase in the electroactive surface area of the electrode, which enhances the redox current peak of [Fe(CN)₆]₃₋/₄‒ in comparison to the bare GCE. Using the square wave voltammetry, the detection limit and quantification limit of 0.05 and 0.167 ppb were obtained under the optimised parameters using deposition potential of -200 mV, 0.1 M HNO₃ electrolyte, electrodeposition time of 60 s, and pH 1. The results further revealed that the GCE-CNDT was not susceptible to many interfering cations except Cu(II) and Pb(II), and Fe(II). The sensor fabrication involves a one-step electrode modification and was used to detect Se(IV) in a real water sample, and the result obtained is in agreement with the inductively coupled plasma technique. Overall, the electrode offers a cheap, fast, and sensitive way of detecting selenium in environmental matrices.

Keywords: carbon nanodots, square wave voltammetry, nanomaterials, selenium, sensor

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174 Quasi-Static Analysis of End Plate Beam-to-Column Connections

Authors: A. Al-Rifaie, Z. W. Guan, S. W. Jones

Abstract:

This paper presents a method for modelling and analysing end plate beam-to-column connections to obtain the quasi-static behaviour using non-linear dynamic explicit integration. In addition to its importance to study the static behaviour of a structural member, quasi-static behaviour is largely needed to be compared with the dynamic behaviour of such members in order to investigate the dynamic effect by proposing dynamic increase factors (DIFs). The beam-to-column bolted connections contain various contact surfaces at which the implicit procedure may have difficulties converging, resulting in a large number of iterations. Contrary, explicit procedure could deal effectively with complex contacts without converging problems. Hence, finite element modelling using ABAQUS/explicit is used in this study to address the dynamic effect may be produced using explicit procedure. Also, the effect of loading rate and mass scaling are discussed to investigate their effect on the time of analysis. The results show that the explicit procedure is valuable to model the end plate beam-to-column connections in terms of failure mode, load-displacement relationships. Also, it is concluded that loading rate and mass scaling should be carefully selected to avoid the dynamic effect in the solution.

Keywords: quasi-static, end plate, finite elements, connections

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173 The Osteocutaneous Distal Tibia Turn-over Fillet Flap: A Novel Spare-parts Orthoplastic Surgery Option for Functional Below-knee Amputation

Authors: Harry Burton, Alexios Dimitrios Iliadis, Neil Jones, Aaron Saini, Nicola Bystrzonowski, Alexandros Vris, Georgios Pafitanis

Abstract:

This article portrays the authors’ experience with a complex lower limb bone and soft tissue defect, following chronic osteomyelitis and pathological fracture, which was managed by the multidisciplinary orthoplastic team. The decision for functional amputation versus limb salvage was deemed necessary, enhanced by the principles of “spares parts” in reconstructive microsurgery. This case describes a successful use of the osteocutaneous distal tibia turn-over fillet flap that allowed ‘lowering the level of the amputation’ from a through knee to the conventional level of a below-knee amputation to preserve the knee joint function. This case demonstrates the value of ‘spare-parts’ surgery principles and how these concepts refine complex orthoplastic approaches when limb salvage is not possible to enhance function. The osteocutaneous distal tibia turn-over fillet flap is a robust technique for modified BKA reconstructions that provides sufficient bone length to achieve a tough, sensate stump and functional knee joint.

Keywords: osteocutaneous flap, fillet flap, spare-parts surgery, Below knee amputation

Procedia PDF Downloads 140