Search results for: best evidence
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3746

Search results for: best evidence

2576 Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: The Role of Audit Committee Chair

Authors: Saeed Rabea Baatwah, Zalailah Salleh, Norsiah Ahmad

Abstract:

This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness. By using Omani data and the panel data method for two proxies for financial reporting timeliness, we find that audit committee chair with financial expertise enhances the timeliness of financial reporting through making the disclosure of annual reports timely. Further, we report evidence showing that both accounting and non-accounting financial expertise on the audit committee have a positive and significant influence on the timeliness of financial reporting. We also document that the association between financial expertise and the timeliness of financial reporting is more pronounced when the chair of the audit committee has financial expertise. This study is among the first to comprehensively prove that audit committee chair with financial expertise contributes to the quality of financial reporting in emerging market.

Keywords: audit committee, chair with financial expertise, timeliness of financial reporting, Oman

Procedia PDF Downloads 250
2575 A Qualitative Student-Perspective Study of Student-Centered Learning Practices in the Context of Irish Teacher Education

Authors: Pauline Logue

Abstract:

In recent decades, the Irish Department of Education and Skills has pro-actively promoted student-center learning methodologies. Similarly, the National Forum for the Enhancement of Teaching and Learning has advocated such strategies, aligning them with student success. These developments have informed the author’s professional practice as a teacher educator. This qualitative student-perspective study focuses on a review of one pilot initiative in the academic year 2020-2021, namely, the implementation of universal design for learning strategies within teacher education, employing student-centered learning strategies. Findings included: that student-centered strategies enhanced student performance and success overall, with some minor evidence of student resistance. It was concluded that a dialogical review with student teachers on prior learning experiences (from intellectual and affective perspectives) and learning environments (physical, virtual, and emotional) could facilitate greater student ownership of learning. It is recommended to more formally structure such a dialogical review in a future delivery.

Keywords: professional practice, student-centered learning, teacher education, universal design for learning

Procedia PDF Downloads 171
2574 Retirement and Tourism Consumption - Evidence from the Elderly in China

Authors: Sha Fan, Renuka Mahadevan

Abstract:

In recent years, the subject of how retirement influences consumption behaviours has garnered attention in economic research. However, a significant gap persists in our understanding of how retirement precisely impacts tourism consumption patterns among the elderly demographic. To address this gap, this research conducts an in-depth exploration into the multifaceted relationship between retirement and elderly tourism consumption.To achieve this, the study employs regression discontinuity design, using three waves of panel data from China covering a span of six years. This approach aims to identify the causality between retirement and tourism consumption. Furthermore, the study scrutinizes the pathways through which retirement's impact on tourism consumption unfolds. It adopts a dual-pronged perspective, examining the roles played by economic status and the availability of leisure time. The economic dimension underscores the financial adjustments that retirees make as they transition into a new phase of life, impacting their propensity to allocate resources towards tourism activities. Meanwhile, considering leisure time recognizes that retirement often heralds an era of newfound freedom, allowing retirees the luxury to engage in leisurely pursuits like tourism.

Keywords: tourism consumption, retirement, the elderly, regression discontinuity design

Procedia PDF Downloads 49
2573 A Literature Review on Sexual Abuse Prevention for People with Intellectual Disability

Authors: Hanh Thi My Nguyen, Phuong Thu Dinh

Abstract:

People with intellectual disability are at high risk for sexual abuse. The reasons may originate from their communication skills deficits, lack of skills and knowledge to protect themselves from sexual abuse, or limited access to sexual abuse prevention programs. This article aims to present a systematic review about strategies for preventing sexual abuse for young people with intellectual disability. A range of articles in 10 years from 2009 to 2018 are searched by using online database. 5 papers are included for the final review. The results of this comprehensive literature review showed that there are two main strategies used: programs designed for people with intellectual, including evaluation on sex education programs; and sexual education program for parents of children with intellectual disability. However, none of the papers were conducted in low-and middle-income countries. Therefore, cautions should be taken when it comes to interpret these findings. The findings of studies showed that participants increased their awareness and skills for protecting themselves from sexual abuse after participating in the programs. It is also recommended that more effective evidence-based programs should be developed.

Keywords: intellectual disability, prevention, sexual abuse, sexual education program

Procedia PDF Downloads 189
2572 Radiation Usage Impact of on Anti-Nutritional Compounds (Antitrypsin and Phytic Acid) of Livestock and Poultry Foods

Authors: Mohammad Khosravi, Ali Kiani, Behroz Dastar, Parvin Showrang

Abstract:

Review was carried out on important anti-nutritional compounds of livestock and poultry foods and the effect of radiation usage. Nowadays, with advancement in technology, different methods have been considered for the optimum usage of nutrients in livestock and poultry foods. Steaming, extruding, pelleting, and the use of chemicals are the most common and popular methods in food processing. Use of radiation in food processing researches in the livestock and poultry industry is currently highly regarded. Ionizing (electrons, gamma) and non-ionizing beams (microwave and infrared) are the most useable rays in animal food processing. In recent researches, these beams have been used to remove and reduce the anti-nutritional factors and microbial contamination and improve the digestibility of nutrients in poultry and livestock food. The evidence presented will help researchers to recognize techniques of relevance to them. Simplification of some of these techniques, especially in developing countries, must be addressed so that they can be used more widely.

Keywords: antitrypsin, gamma anti-nutritional components, phytic acid, radiation

Procedia PDF Downloads 325
2571 Challenges Encountered by English Language Teachers in Same-Ability Classrooms: Evidence from United Arab Emirates High Schools

Authors: Eman Mohamed Abdelwahab, Badreyya Alkhanbooli

Abstract:

This study focuses on exploring the challenges encountered by English language teachers in same-ability English language classrooms in the United Arab Emirates public schools. This qualitative study uses open-ended questions for data collection from teacher participants. The study sample includes the participation of 60 English language teachers from 8 public schools across 4 emirates/cities in the United Arab Emirates. The study results highlight a number of challenges that are mostly encountered by English language teachers in their classrooms while teaching in same-ability classrooms, including lack of diversity in abilities, class-time limitation, difficulty in engaging all students (especially lower-achieving students), limited opportunities for peer learning and limited linguistic diversity. A set of suggestions is to be provided by participating teachers and researchers to improve the same-ability teaching and learning experience in English language classrooms.

Keywords: English language teaching, same ability grouping, ESL, English language learners

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2570 Unveiling the Black Swan of the Inflation-Adjusted Real Excess Returns-Risk Nexus: Evidence From Pakistan Stock Exchange

Authors: Mohammad Azam

Abstract:

The purpose of this study is to investigate risk and real excess portfolio returns using inflation adjusted risk-free rates, a measuring technique that focuses on the momentum augmented Fama-French six-factor model and use monthly data from 1994 to 2022. With the exception of profitability, the data show that market, size, value, momentum, and investment factors are all strongly associated to excess portfolio stock returns using ordinary lease square regression technique. According to the Gibbons, Ross, and Shanken test, the momentum augmented Fama-French six-factor model outperforms the market. This technique discovery may be utilised by academics and professionals to acquire an in-depth knowledge of the Pakistan Stock Exchange across a broad stock pattern for investing decisions and portfolio construction.

Keywords: real excess portfolio returns, momentum augmented fama & french five-factor model, GRS-test, pakistan stock exchange

Procedia PDF Downloads 86
2569 Food Insecurity and Its Implication for Poverty Alleviation in Nigeria

Authors: Peter Okpamen

Abstract:

Food security concentrates on the collective efforts of all nations to produce enough food to feed their people. Recently, though the emphasis shifted from food availability to accessibility constraints, which entails the difficulties undernourished people face in gaining access to food even when it is available. Broadly speaking, access to food depends on an individual’s access to resources, markets and food transfers. The opportunities to obtain food through these channels are entitlements, which when denied constitute food insecurity. Evidence shows that a significant percentage of Nigerians are undernourished with adverse implications for the fight against poverty. The greatest danger or consequence of food insecurity is malnutrition. Food insecurity as both an agent and consequence of poverty also increases the economic, political and social tensions in the country. The undernourished in Nigeria are marginalised in several ways to the extent that they are often ill; and because of illness, their work capacity is reduced with attendant reduction in their income. Without adequate income, they cannot save nor invest enough resources to take care of their basic needs. In this paper therefore, we used the political economy approach and statistical analysis to demonstrate that poverty alleviation in Nigeria would be a mirage if food security problems are not adequately resolved.

Keywords: alleviation, demographic, food insecurity, undernourished

Procedia PDF Downloads 405
2568 The Customer Expectations of Service Provided in a Banpaew Hospital Samutsakorn

Authors: Chanpen Meenakorn

Abstract:

This research aimed to examine the relationships between customer expectations and service quality management of Banpaew Hospital Samutsakorn in Thailand. The study sample consisted of 360 customers in patient unit. Data were collected using self-administered questionnaire. Descriptive statistics used were percentage, mean, and standard deviation. The analytical statistics comprised Pearson’s product moment correlation coefficient analysis. The result showed that service quality of nurses was very good with sustainable development trend. Physical evidence was at a high level, and the process and personal were rated at a high level. Additional, the study suggested that head nurse should be encouraged to improve service quality management, management training. Nurse administrators should create an appropriate nursing department climate, and provide necessary resources in the department. In addition, the nurse administrators should continuously follow up the results of customer expectations and focus on patients/customers, process management, information and knowledge management, and evaluation of service quality also.

Keywords: Banpaew Hospital, Customer Expectations, Service Provided, Samutsakorn

Procedia PDF Downloads 294
2567 Herbal Based Fingerprint Powder Formulation for Latent Fingermark Visualization: Catechu (Kattha)

Authors: Pallavi Thakur, Rakesh K. Garg

Abstract:

Latent fingerprints are commonly encountered evidence at the scene of the crime. It is very important to decipher these fingerprints in order to explore their identity and a lot of research has been made on the visualization of latent fingermarks on various substrates by numerous researchers. During the past few years large number of powder formulations has been evolved for the development of latent fingermarks on different surfaces. This paper reports a new and simple fingerprint powder which is non-toxic and has been employed on different substrates successfully for the development and visualization of latent fingermarks upto the time period of twelve days in varying temperature conditions. In this study, a less expensive, simple and easily available catechu (kattha) powder has been used to decipher the latent fingermarks on different substrates namely glass, plastic, metal, aluminium foil, white paper, wall tile and wooden sheet. It is observed that it gives very clear results on all the mentioned substrates and can be successfully used for the development and visualization of twelve days old latent fingermarks in varying temperature conditions on wall tiles.

Keywords: fingermarks, catechu, visualization, aged fingermarks

Procedia PDF Downloads 169
2566 Evidence-Based Investigation of the Phonology of Nigerian Instant Messaging

Authors: Emmanuel Uba, Lily Chimuanya, Maryam Tar

Abstract:

Orthographic engineering is no longer the preserve of the Short Messaging Service (SMS), which is characterised by limited space. Such stylistic creativity or deviation is fast creeping into real-time messaging, popularly known as Instant Messaging (IM), despite the large number of characters allowed. This occurs at various linguistic levels: phonology, morphology, syntax, etc. Nigerians are not immune to this linguistic stylisation. This study investigates the phonological and meta-phonological conventions of the messages sent and received via WhatsApp by Nigerian graduates. This is ontological study of 250 instant messages collected from 98 graduates from different ethnic groups in Nigeria. The selection and analysis of the messages are based on figure and ground principle. The results reveal the use of accent stylisation, phoneme substitution, blending, consonantisation (a specialised form of deletion targeting vowels), numerophony (using a figure/number, usually 1-10, to represent a word or syllable that has the same sound) and phonetic respelling in the IMs sent by Nigerians. The study confirms the existence of linguistic creativity.

Keywords: figure and ground principle, instant messaging, linguistic stylisation, meta-phonology

Procedia PDF Downloads 368
2565 The Impact of Stress and Coping Style on Educational Involvement among Fathers to Children with Special Needs in Inclusive Education

Authors: Aviva Lvan, Lipaz Shamoa-Nir

Abstract:

Recently, has increased the research interest in modern fatherhood especially, the increasing involvement of fathers in the family. However, there is a little research evidence on fathers to children with special needs. Therefore, the purpose of this study was to examine the effects of stress and coping style on involvement in school among fathers to children with special needs in inclusive education. We compared the fathers to children with special needs (N=72) with fathers to non-special needs children (N = 75), and found that higher stress levels, greater educational involvement and greater use of social support coping style, were found among fathers of children with special needs. In addition, mission coping style and emotional coping style predict involvement in the school and emotional coping style predicts high levels of stress. The above findings contribute to the investigation of changes in the perception of the role of fathers and their involvement in their children's lives especially, among fathers to children with special needs. From the applied aspect, the findings may increase the understanding of the role of fathers and their unique contribution to the social, emotional, and academic development of their children.

Keywords: coping style, educational involvement, special needs, stress

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2564 A Conceptual Framework for Managing Municipal Finances in South Africa

Authors: Abongile Zweni

Abstract:

As a post-apartheid strategy to redress the social imbalances of the past, local governments are tasked with the role of delivering crucial services to their constituents. Apart from political instability, evidence shows that managers in South African municipalities lack effective financial management skills and competencies. This resulted in a failure to fulfill its administrative obligations, particularly municipal financial management. Most municipalities have, however, failed in this role, which has led them to be placed under administration by the provincial government in terms of Section 139 of the constitution of the Republic of South Africa. Thus, this study proposed a leadership conceptual framework for effectively managing ever-eroding municipal finances in South Africa. The study adopted a desktop research approach to explore the key components of leadership and municipal financial management toward the development of the conceptual framework. The study fostered a better understanding of the need for transformation in relation to the current financial management practices and sustainability of a municipality. Moreover, the conceptual framework applies not only to municipalities but also to other government departments and public authorities in the country for financial management.

Keywords: leadership, municipal finance, financial performance, management skills, municipality

Procedia PDF Downloads 279
2563 Interaction of Histone H1 with Chromatin-associated Protein HMGB1 Studied by Microscale Thermophoresis

Authors: Michal Štros, Eva Polanská, Šárka Pospíšilová

Abstract:

HMGB1 is an architectural protein in chromatin, acting also as a signaling molecule outside the cell. Recent reports from several laboratories provided evidence that a number of both the intracellular and extracellular functions of HMGB1 may depend on redox-sensitive cysteine residues of the protein. MALDI-TOF analysis revealed that mild oxidization of HMGB1 resulted in a conformational change of the protein due to formation of an intramolecular disulphide bond by opposing Cys23 and Cys45 residues. We have demonstrated that redox state of HMGB1 could significantly modulate the ability of the protein to bind and bend DNA. We have also shown that reduced HMGB1 could easily displace histone H1 from DNA, while oxidized HMGB1 had limited capacity for H1 displacement. Using microscale thermophoresis (MST) we have further studied mechanism of HMGB1 interaction with histone H1 in free solution or when histone H1 was bound to DNA. Our MST analysis indicated that reduced HMGB1 exhibited in free solution > 1000 higher affinity of for H1 (KD ~ 4.5 nM) than oxidized HMGB1 (KD <10 M). Finally, we present a novel mechanism for the HMGB1-mediated modulation of histone H1 binding to DNA.

Keywords: HMGB1, histone H1, redox state, interaction, cross-linking, DNA bending, DNA end-joining, microscale thermophoresis

Procedia PDF Downloads 316
2562 Comparison of Mean Monthly Soil Temperature at (5 and 30 cm) Depths at Compton Experimental Site, West Midlands (UK), between 1976-2008

Authors: Aminu Mansur

Abstract:

A comparison of soil temperature at (5 and 30 cm) depths at a research site over the period (1976-2008) was analyzed. Based on the statistical analysis of the database of (12,045) days of individual soil temperature measurements in sandy-loam of the (salwick series) soils, the mean soil temperature revealed a statistically significant increase of about -1.1 to 10.9°C at 5 cm depth in 1976 compared to 2008. Similarly, soil temperature at 30 cm depth increased by -0.1 to 2.1°C in 2008 compared to 1976. Although, rapid increase in soil temperature at all depths was observed during that period, but a thorough assessment of these conditions suggested that the soil temperature at 5 cm depth are progressively increasing over time. A typical example of those increases in soil temperature was provided for agriculture where Miscanthus (elephant) plant that grows within the study area is adversely affected by the mean soil temperature increase. The study concluded that these observations contribute to the growing mass of evidence of global warming and knowledge on secular trends. Therefore, there was statistically significant increase in soil temperature at Compton Experimental Site between 1976-2008.

Keywords: soil temperature, warming trend, environment science, climate and atmospheric sciences

Procedia PDF Downloads 279
2561 The Forensic Swing of Things: The Current Legal and Technical Challenges of IoT Forensics

Authors: Pantaleon Lutta, Mohamed Sedky, Mohamed Hassan

Abstract:

The inability of organizations to put in place management control measures for Internet of Things (IoT) complexities persists to be a risk concern. Policy makers have been left to scamper in finding measures to combat these security and privacy concerns. IoT forensics is a cumbersome process as there is no standardization of the IoT products, no or limited historical data are stored on the devices. This paper highlights why IoT forensics is a unique adventure and brought out the legal challenges encountered in the investigation process. A quadrant model is presented to study the conflicting aspects in IoT forensics. The model analyses the effectiveness of forensic investigation process versus the admissibility of the evidence integrity; taking into account the user privacy and the providers’ compliance with the laws and regulations. Our analysis concludes that a semi-automated forensic process using machine learning, could eliminate the human factor from the profiling and surveillance processes, and hence resolves the issues of data protection (privacy and confidentiality).

Keywords: cloud forensics, data protection Laws, GDPR, IoT forensics, machine Learning

Procedia PDF Downloads 127
2560 Corporate Codes of Ethics and Earnings Discretion: International Evidence

Authors: Chu Chen, Giorgio Gotti, Tony Kang, Michael Wolfe

Abstract:

This study examines the role of codes of ethics in reducing the extent to which managers’ act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our results are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors.

Keywords: corporate ethics policy, code of ethics, business ethics, earnings discretion, accruals

Procedia PDF Downloads 264
2559 Non-Standard Monetary Policy Measures and Their Consequences

Authors: Aleksandra Nocoń (Szunke)

Abstract:

The study is a review of the literature concerning the consequences of non-standard monetary policy, which are used by central banks during unconventional periods, threatening instability of the banking sector. In particular, the attention was paid to the effects of non-standard monetary policy tools for financial markets. However, the empirical evidence about their effects and real consequences for the financial markets are still not final. The main aim of the study is to survey the consequences of standard and non-standard monetary policy instruments, implemented during the global financial crisis in the United States, United Kingdom and Euroland, with particular attention to the results for the stabilization of global financial markets. The study analyses the consequences for short and long-term market interest rates, interbank interest rates and LIBOR-OIS spread. The study consists mainly of the empirical review, indicating the impact of the implementation of these tools for the financial markets. The following research methods were used in the study: literature studies, including domestic and foreign literature, cause and effect analysis and statistical analysis.

Keywords: asset purchase facility, consequences of monetary policy instruments, non-standard monetary policy, quantitative easing

Procedia PDF Downloads 304
2558 Corporate Governance and Firms` Performance: Evidence from Quoted Firms on the Nigerian Stock Exchange

Authors: Ogunwole Cecilia Oluwakemi, Wahid Damilola Olanipekun, Omoyele Olufemi Samuel, Timothy Ayomitunde Aderemi

Abstract:

The issues relating to corporate governance in both locally and internationally managed firms cannot be overemphasized because the lack of efficient corporate governance could orchestrate serious problems in any organization. Against this backdrop, this study examines the nexus between corporate governance and performance of firms from 2012 to 2020, using the case study of the Nigerian stock exchange. Consequently, data was collected from forty (40) listed firms on the Nigerian Stock Exchange. The study employed a fixed effect technique of estimation to address the objective of the study. It was discovered from the study that the influence of corporate governance components such as gender diversity, board independence and managerial ownership led to a significant positive impact on the performance of the firms under the investigation. In view of the above finding, this study makes the following recommendations for the policymakers in Nigeria that anytime the goal of the policymakers is the improvement of performance of the listed firms in the Nigerian stock exchange, board independence and a balance in the inclusion of male and female among the board of directors should be encouraged in these firms.

Keywords: corporate, governance, firms, performance, Nigeria, stock, exchange

Procedia PDF Downloads 136
2557 Degradation of EE2 by Different Consortium of Enriched Nitrifying Activated Sludge

Authors: Pantip Kayee

Abstract:

17α-ethinylestradiol (EE2) is a recalcitrant micropollutant which is found in small amounts in municipal wastewater. But these small amounts still adversely affect for the reproductive function of aquatic organisms. Evidence in the past suggested that full-scale WWTPs equipped with nitrification process enhanced the removal of EE2 in the municipal wastewater. EE2 has been proven to be able to be transformed by ammonia oxidizing bacteria (AOB) via co-metabolism. This research aims to clarify the EE2 degradation pattern by different consortium of ammonia oxidizing microorganism (AOM) including AOA (ammonia oxidizing archaea) and investigate contribution between the existing ammonia monooxygenase (AMO) and new synthesized AOM. The result showed that AOA or AOB of N. oligotropha cluster in enriched nitrifying activated sludge (NAS) from 2mM and 5mM, commonly found in municipal WWTPs, could degrade EE2 in wastewater via co-metabolism. Moreover, the investigation of the contribution between the existing ammonia monooxygenase (AMO) and new synthesized AOM demonstrated that the new synthesized AMO enzyme may perform ammonia oxidation rather than the existing AMO enzyme or the existing AMO enzyme may has a small amount to oxidize ammonia.

Keywords: 17α-ethinylestradiol, nitrification, ammonia oxidizing bacteria, ammonia oxidizing archaea

Procedia PDF Downloads 271
2556 Measuring the Effect of Intercollegiate Athletic Success on Private Giving and Enrollment

Authors: Jamie L. Stangel

Abstract:

Increased popularity and visibility of college athletics have contributed to an environment in which institutions -most of which lack self-sufficient athletics department budgets- reallocate monies from the university general fund and seek additional funding sources to keep up with increasing levels of spending on athletics. Given the prevalence of debates on student debt levels, coach salaries, and athlete pay, empirical evidence on whether this spending yields an expected return on investment is necessary. This study considered the relationship between the independent variable of the winning percentage of the men’s basketball team at a mid-major university, moderated by NCAA tournament appearance, number of applicants, number of enrollments, average SAT score of students, and donor giving to the university general and athletic funds. The results indicate that, other than a small correlation between athletic success and number of applicants, only when NCAA tournament appearance is used as a moderating variable, these purported benefits are not supported, suggesting the need for a reevaluation of athletic department spending and perceptions on tangible and intangible benefits for universities.

Keywords: athletic success, enrollment, NCAA, private giving

Procedia PDF Downloads 105
2555 Mobile Learning: Toward Better Understanding of Compression Techniques

Authors: Farouk Lawan Gambo

Abstract:

Data compression shrinks files into fewer bits then their original presentation. It has more advantage on internet because the smaller a file, the faster it can be transferred but learning most of the concepts in data compression are abstract in nature therefore making them difficult to digest by some students (Engineers in particular). To determine the best approach toward learning data compression technique, this paper first study the learning preference of engineering students who tend to have strong active, sensing, visual and sequential learning preferences, the paper also study the advantage that mobility of learning have experienced; Learning at the point of interest, efficiency, connection, and many more. A survey is carried out with some reasonable number of students, through random sampling to see whether considering the learning preference and advantages in mobility of learning will give a promising improvement over the traditional way of learning. Evidence from data analysis using Ms-Excel as a point of concern for error-free findings shows that there is significance different in the students after using learning content provided on smart phone, also the result of the findings presented in, bar charts and pie charts interpret that mobile learning has to be promising feature of learning.

Keywords: data analysis, compression techniques, learning content, traditional learning approach

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2554 An Innovative Green Cooling Approach Using Peltier Chip in Milling Operation for Surface Roughness Improvement

Authors: Md. Anayet U. Patwari, Mohammad Ahsan Habib, Md. Tanzib Ehsan, Md Golam Ahnaf, Md. S. I. Chowdhury

Abstract:

Surface roughness is one of the key quality parameters of the finished product. During any machining operation, high temperatures are generated at the tool-chip interface impairing surface quality and dimensional accuracy of products. Cutting fluids are generally applied during machining to reduce temperature at the tool-chip interface. However, usages of cutting fluids give rise to problems such as waste disposal, pollution, high cost, and human health hazard. Researchers, now-a-days, are opting towards dry machining and other cooling techniques to minimize use of coolants during machining while keeping surface roughness of products within desirable limits. In this paper, a concept of using peltier cooling effects during aluminium milling operation has been presented and adopted with an aim to improve surface roughness of the machined surface. Experimental evidence shows that peltier cooling effect provides better surface roughness of the machined surface compared to dry machining.

Keywords: aluminium, milling operation, peltier cooling effect, surface roughness

Procedia PDF Downloads 314
2553 Information Technology and Professional Behavior: An Empirical Examination of Auditing and Accounting Tasks

Authors: Michael C. Nwaohia

Abstract:

Whereas anecdotal evidence supports the notion that increase in information technology (IT) know-how may enhance output of professionals in the accounting sector, this has not been systematically explored in the Nigerian context. Against this background, this paper examines the correlation between knowledgeability of IT and level of performance at everyday auditing and accounting tasks. It utilizes primary and secondary data from selected business organizations in Lagos, Nigeria. Accounting staff were administered structured questionnaires which, amongst other things, sought to examine knowledge and exposure to information technology prior to joining the firms and current level of performance based on self-reporting and supervisor comments. In addition, exposure to on-the-job IT training and current level of performance was examined. The statistical analysis of the data was done using the SPSS package. The results strongly suggest that prior exposure to IT skills enabled accounting professionals to better flexibly fit into the dynamic environment in which contemporary business takes place. Ultimately, the paper attempts to explicate some of the implications of these findings for individuals and business firms.

Keywords: accounting, firms, information technology, professional behavior

Procedia PDF Downloads 212
2552 Consumers Rights during COVID-19 Pandemic Time: Evidence from Libya

Authors: Sabri Gabran Mohammed Elkrghli, Salah A. Mohamed Abdulgader

Abstract:

Given the emergence and the spreading of the Covid-19 pandemic that swept the globe, it was necessary to address the issue of consumer rights in such unprecedented circumstances. Libyan consumers have been targeted in this study with the aim to measure their attitudes towards the extent to which their rights, as consumers of foodstuff, have been secured during the Covid-19 pandemic. The recommended sample size was randomly selected (384) local participants. Out of this number, only a validated number of (267) responses were deemed valid for the analysis phase. The instrument of this research was developed based on the extant published literature on consumer rights. The study concluded with a set of key results; the most important result is that consumer rights of foodstuffs were below the satisfactory level. Theoretical and practical implications have emerged from the study. The most important implication is that customers of foodstuffs need more protection in Libya. This issue should be given greater importance, especially in the light of contemporary environmental challenges such as the outbreak of Covid-19. Designing and conducting global and local awareness campaigns is another significant advice suggested by this study. Finally, the research concluded with limitations and put forward some future avenues.

Keywords: consumers rights, foodstuffs, COVID-19, Libya

Procedia PDF Downloads 129
2551 Extremely Low-Frequency Magnetic Field; An Invisible Risk Association between High Power Transmission Lines and Childhood Leukemia and Adult Brain Cancer: Literature Review

Authors: Ali Azeem, Seung-Cheol Hong

Abstract:

This study focuses on the epidemiological association between childhood leukaemia & adult brain cancer to offer strong evidence that extremely low-frequency magnetic field (ELF-MF) produced from power lines caused cancer. It also gives a comprehensive literature review on epidemiological studies of ELF-MF risk associated with HVTL and childhood leukaemia & adult brain cancer. From the literature review, it is concluded that there is a weak association present between ELF-MF and childhood leukaemia. No consistent association was present between brain cancer and ELF-MF. This study is done on Scielo data and PubMed using the terms extremely low-frequency magnetic field (ELF-MF+cancer), adult brain cancer, high power transmission lines, etc., for the past 10 years.

Keywords: childhood leukaemia, high voltage transmission lines, acute lymphoblastic leukaemia, power lines

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2550 Effect of National Sovereignty of Non-Citizens Human Rights Standards: Mediterranean Irregular Immigrants Case

Authors: Azin Karami, Bahareh Heydari

Abstract:

There is a difference between national sovereignty ( national security guarantee) and human rights standards (human security guarantee). Under the pretext of providing security for the majority, Governments violate human rights standards and lead to populism. This paper illustrates despite the human rights standards of non-citizens, they mostly confront different practical and social realities. (a large gap between the reality and the truth). This paper has focused on one of vulnerable irregular non-citizens immigrants from Mediterranean . In addition, it has considered challenges of the basic and primary human rights standards of this group. It shows how government policies affect the flow of irregular immigration. This paper is based upon UN data about Mediterranean immigrants and polls answered by 68 people who intended to migrate from Mediterranean (28 female and 40 male people, the average age of 30 to 40). The model is supposed to be a convenient one to present objective, real evidence of irregular immigrants and discusses the challenges that this group of immigrants confront them .This paper shows clear concept of immigrants.

Keywords: human rights, human security, national sovereignty, irregular immigrants

Procedia PDF Downloads 154
2549 A Scoping Review of Technology-Facilitated Gender-Based Violence: Findings from Asia

Authors: Vaiddehi Bansal, Laura Hinson, Mayumi Rezwan, Erin Leasure, Mithila Iyer, Connor Roth, Poulomi Pal, Kareem Kysia

Abstract:

As digital usage becomes increasingly ubiquitous worldwide, technology-facilitated gender-based violence (GBV) has garnered increasing attention in the recent years, especially during the COVID-19 pandemic. This form of violence is defined as “action by one or more people that harms others based on their sexual or gender identity or by enforcing harmful gender norms. This action is carried out using the internet and/or mobile technology that harms others based on their sexual or gender identity or by enforcing harmful gender norms”.Common forms of technology-facilitated GBV include cyberstalking, cyberbullying, sexual harassment, image-based abuse, doxing, hacking, gendertrolling, hate speech, and impersonation. Most literature on this pervasive yet complex issue has emerged from high-income countries, and few studies comprehensively summarize its prevalence, manifestations, and implications. This rigorous scoping review examines the evidence base of this phenomenon in low and middle-income countries across Asia, summarizing trends and gaps to inform actionable recommendations. The research team developed search terms to conduct a comprehensive search of peer-reviewed and grey literature. Query results were eligible for inclusion if they were published in English between 2006-2021 and with an explicit emphasis on technology-facilitated violence, gender, and the countries of interest in the Asia region. Title, abstracts, and full-texts were independently screened by two reviewers based on inclusion criteria, and data was extracted through deductive coding. Of 2,042 articles screened, 97 met inclusion criteria. The review revealed a gap in the evidence-base in Central Asia and the Pacific Islands. Findings across South and Southeast Asia indicate that technology-facilitated GBV comprises various forms of abuse, violence, and harassment that are largely shaped by country-specific societal norms and technological landscapes. The literature confirms that women, girls, and sexual minorities, especially those with intersecting marginalized identities, are often more vulnerable to experiencing online violence. Cultural norms and patriarchal structures tend to stigmatize survivors, limiting their ability to seek social and legal support. Survivors are also less likely to report their experience due to barriers such as lack of awareness of reporting mechanisms, the perception that digital platforms will not address their complaints, and cumbersome reporting systems. The COVID-19 pandemic has further exacerbated perpetration and strained support mechanisms. Prevalence varies by the form of violence but is difficult to estimate accurately due to underreporting and disjointed, outdated, or non-existent legal definitions. Addressing technology-facilitated GBV in Asia requires collective action from multiple actors, including government authorities, technology companies, digital and feminist movements, NGOs, and researchers.

Keywords: gender-based violence, technology, online sexual harassment, image-based abuse

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2548 Behaviors and Factors Affecting the Selection of Spa Services among Consumers in Amphawa, Samut Songkhram, Thailand

Authors: Chutima Klaysung

Abstract:

This research aims to study the factors that influence the decision to choose the spa service of consumers in Amphawa, Samut Songkhram, Thailand. The research method will use quantitative research; data were collected by questionnaires distributed to spa consumers, both female and male, aged between 20 years and 70 years in the Amphawa, Samut Songkhram area for 400 samples by convenience sampling method. The data were analyzed using descriptive statistics including percentage, mean, standard deviation and inferential statistics, including Pearson correlation for hypothesis testing. The results showed that the demographic variables including age, education, occupation, income and frequency of access to service spa were related to the decision to choose the spa service of consumers in Amphawa, Samut Songkhram. In addition, the researchers found the marketing mixed factors such as products, prices, places, promotion, personnel selling, physical evidence and processes were associated with the decision to choose the spa service of consumers in Amphawa, Samut Songkhram, Thailand.

Keywords: consumer in amphawa, samut songkhram, decision to choose the spa service, marketing mixed factor, spa service

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2547 Human Centred Design Approach for Public Transportation

Authors: Jo Kuys, Kirsten Day

Abstract:

Improving urban transportation systems requires an emphasis on users’ end-to-end journey experience, from the moment the user steps out of their home to when they arrive at their destination. In considering such end-to-end experiences, human centred design (HCD) must be integrated from the very beginning to generate viable outcomes for the public. An HCD approach will encourage innovative outcomes while acknowledging all factors that need to be understood along the journey. We provide evidence to show that when designing for public transportation, it is not just about the physical manifestation of a particular outcome; moreover, it’s about the context and human behaviours that need to be considered throughout the design process. Humans and their behavioural factors are vitally important to successful implementation of sustainable public transport systems. Through an in-depth literature review of HCD approaches for urban transportation systems, we provide a base to exploit the benefits and highlight the importance of including HCD in public transportation projects for greater patronage, resulting in more sustainable cities. An HCD approach is critical to all public transportation projects to understand different levels of transportation design, from the setting of transport policy to implementation to infrastructure, vehicle, and interface design.

Keywords: human centred design, public transportation, urban planning, user experience

Procedia PDF Downloads 160