Search results for: Rafiq Ahmad Khan
Commenced in January 2007
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Paper Count: 1753

Search results for: Rafiq Ahmad Khan

493 Synthesis of Highly Stable Near-Infrared FAPbI₃ Perovskite Doped with 5-AVA and Its Applications in NIR Light-Emitting Diodes for Bioimaging

Authors: Nasrud Din, Fawad Saeed, Sajid Hussain, Rai Muhammad Dawood Sultan, Premkumar Sellan, Qasim Khan, Wei Lei

Abstract:

The continuously increasing external quantum efficiencies of Perovskite light-emitting diodes (LEDs) have received significant interest in the scientific community. The need for monitoring and medical diagnostics has experienced a steady growth in recent years, primarily caused by older people and an increasing number of heart attacks, tumors, and cancer disorders among patients. The application of Perovskite near-infrared light-emitting diode (PeNIRLEDs) has exhibited considerable efficacy in bioimaging, particularly in the visualization and examination of blood arteries, blood clots, and tumors. PeNIRLEDs exhibit exciting potential in the field of blood vessel imaging because of their advantageous attributes, including improved depth penetration and less scattering in comparison to visible light. In this study, we synthesized FAPbI₃ Perovskite doped with different concentrations of 5-Aminovaleric acid (5-AVA) 1-6 mg. The incorporation of 5-AVA as a dopant during the FAPbI₃ Perovskite formation influences the FAPbI3 Perovskite’s structural and optical properties, improving its stability, photoluminescence efficiency, and charge transport characteristics. We found a resulting PL emission peak wavelength of 850 nm and bandwidth of 44 nm, along with a calculated quantum yield of 75%. The incorporation of 5-AVA-modified FAPbI₃ Perovskite into LEDs will show promising results, enhancing device efficiency, color purity, and stability. Making it suitable for various medical applications, including subcutaneous deep vein imaging, blood flow visualization, and tumor illumination.

Keywords: perovskite light-emitting diodes, deep vein imaging, blood flow visualization, tumor illumination

Procedia PDF Downloads 56
492 Kantian Epistemology in Examination of the Axiomatic Principles of Economics: The Synthetic a Priori in the Economic Structure of Society

Authors: Mirza Adil Ahmad Mughal

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Transcendental analytics, in the critique of pure reason, combines space and time as conditions of the possibility of the phenomenon from the transcendental aesthetic with the pure magnitude-intuition notion. The property of continuity as a qualitative result of the additive magnitude brings the possibility of connecting with experience, even though only as a potential because of the a priori necessity from assumption, as syntheticity of the a priori task of a scientific method of philosophy given by Kant, which precludes the application of categories to something not empirically reducible to the content of such a category's corresponding and possible object. This continuity as the qualitative result of a priori constructed notion of magnitude lies as a fundamental assumption and property of, what in Microeconomic theory is called as, 'choice rules' which combine the potentially-empirical and practical budget-price pairs with preference relations. This latter result is the purest qualitative side of the choice rules', otherwise autonomously, quantitative nature. The theoretical, barring the empirical, nature of this qualitative result is a synthetic a priori truth, which, if at all, it should be, if the axiomatic structure of the economic theory is held to be correct. It has a potentially verifiable content as its possible object in the form of quantitative price-budget pairs. Yet, the object that serves the respective Kantian category is qualitative itself, which is utility. This article explores the validity of Kantian qualifications for this application of 'categories' to the economic structure of society.

Keywords: categories of understanding, continuity, convexity, psyche, revealed preferences, synthetic a priori

Procedia PDF Downloads 98
491 Application of Value Engineering Approach for Improving the Quality and Productivity of Ready-Mixed Concrete Used in Construction and Hydraulic Projects

Authors: Adel Mohamed El-Baghdady, Walid Sayed Abdulgalil, Ahmad Asran, Ibrahim Nosier

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This paper studies the effectiveness of applying value engineering to actual concrete mixtures. The study was conducted in the State of Qatar on a number of strategic construction projects with international engineering specifications for the 2022 World Cup projects. The study examined the concrete mixtures of Doha Metro project and the development of KAHRAMAA’s (Qatar Electricity and Water Company) Abu Funtas Strategic Desalination Plant, in order to generally improve the quality and productivity of ready-mixed concrete used in construction and hydraulic projects. The application of value engineering to such concrete mixtures resulted in the following: i) improving the quality of concrete mixtures and increasing the durability of buildings in which they are used; ii) reducing the waste of excess materials of concrete mixture, optimizing the use of resources, and enhancing sustainability; iii) reducing the use of cement, thus reducing CO₂ emissions which ensures the protection of environment and public health; iv) reducing actual costs of concrete mixtures and, in turn, reducing the costs of construction projects; and v) increasing the market share and competitiveness of concrete producers. This research shows that applying the methodology of value engineering to ready-mixed concrete is an effective way to save around 5% of the total cost of concrete mixtures supplied to construction and hydraulic projects, improve the quality according to the technical requirements and as per the standards and specifications for ready-mixed concrete, improve the environmental impact, and promote sustainability.

Keywords: value management, cost of concrete, performance, optimization, sustainability, environmental impact

Procedia PDF Downloads 354
490 Body Mass Hurts Adolescent Girls More than Thin-Ideal Images

Authors: Javaid Marium, Ahmad Iftikhar

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This study was aimed to identify factors that affect negative mood and body image dissatisfaction in women. positive and negative affect, self esteem, body image satisfaction and figure rating scale was administered to 97 female undergraduate students. This served as a base line data for correlation analysis in the first instance. One week later participants who volunteered to appear in the second phase of the study (N=47) were shown thin- ideal images as an intervention and soon after they completed positive and negative affect schedule and body image states scale again as a post test. Results indicated body mass as a strong negative predictor of body image dis/satisfaction, self esteem was a moderate predictor and mood was not a significant predictor. The participants whose actual body shape was markedly discrepant with the ideally desired body shape had significantly low level of body image satisfaction (p < .001) than those with low discrepancy. Similar results were found for self esteem (p < .004). Both self esteem and body mass predicted body satisfaction about equally and significantly. However, on viewing thin-ideal images, the participants of different body weight showed no change in their body image satisfaction than before. Only the overweight participants were significantly affected on negative mood as a short term reaction after viewing the thin ideal images. Comparing the three groups based on their body mass, one-way ANOVA revealed significant difference on negative mood as well as body image satisfaction. This reveals body mass as a potent and stable factor that consistently and strongly affected body satisfaction not the transient portrayal of thin ideal images.

Keywords: body image satisfaction, thin-ideal images, media, mood affects, self esteem

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489 Preparation of Frozen Bivalent Babesial (Babesia Bovis and Babesia Bigemina) Vaccine from Field Isolates and Evaluation of Its Efficacy in Calves

Authors: Muhammad Fiaz Qamar, Ahmad Faraz, Muhammad Arfan Zaman, Kazim Ali, Waleed Akram

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Babesiosis is reflected as the most important disease of cattle that are transmitted by arthropods. In Pakistan, its prevalence is up to 29% in the cattle and buffalo population in different regions. Cattle show a long lasting and durable immunity by giving an infection of B.bovis, B. bigemina, or Babesiadivergens. this is used in cattle to immunize them in a few countries as anti-babesiosis vaccine. Development of frozen vaccine allows for complete testing after production of each batch, However, once thawed, its reduced its shelf life, frozen vaccines are more difficult to transport as well as expensive to produce as compared to chilled vaccine. The contamination of blood derived vaccine has the potential risk that makes pre-production and post-production quality control necessary. For the trail master seed production of whole blood frozen bivalent Babesia(Babesiabovis and Babesiabigemina), 100 blood samples of Babesial positive suspected cattle was taken and processed for separation microscopic detection and rectification by PCR. Vaccine passages were done to reduce the parasitaemiasis in live calves. After 8 passages, parasitemia of Babesia reduced from 80% to 15%. Infected donor calf’s blood was taken by jugular cannulation by using preservative free lithium heparin as an anticoagulant (5 International Units IU heparin/ml blood). In lab, parasite containing blood was mixed in equal volumes with 3 M glycerol in PBS supplemented with 5 mM glucose (final concentration of glycerol 1.5 M) at 37°C. The mixture was then equilibrized at 37°C for 30 minutes and were dispensed in required containers (e.g., 5 ml cryovials).

Keywords: distribution, babesia, primer sequences, PCV

Procedia PDF Downloads 104
488 Microstructure and Hardness Changes on T91 Weld Joint after Heating at 560°C

Authors: Suraya Mohamad Nadzir, Badrol Ahmad, Norlia Berahim

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T91 steel has been used as construction material for superheater tubes in sub-critical and super critical boiler. This steel was developed with higher creep strength property as compared to conventional low alloy steel. However, this steel is also susceptible to materials degradation due to its sensitivity to heat treatment especially Post Weld Heat Treatment (PWHT) after weld repair process. Review of PWHT process shows that the holding temperature may different from one batch to other batch of samples depending on the material composition. This issue was reviewed by many researchers and one of the potential solutions is the development of weld repair process without PWHT. This process is possible with the use of temper bead welding technique. However, study has shown the hardness value across the weld joint with exception of PWHT is much higher compare to recommended hardness value. Based on the above findings, a study to evaluate the microstructure and hardness changes of T91 weld joint after heating at 560°C at varying duration was carried out. This study was carried out to evaluate the possibility of self-tempering process during in-service period. In this study, the T91 weld joint was heat-up in air furnace at 560°C for duration of 50 and 150 hours. The heating process was controlled with heating rate of 200°C/hours, and cooling rate about 100°C/hours. Following this process, samples were prepared for the microstructure examination and hardness evaluation. Results have shown full tempered martensite structure and acceptance hardness value was achieved after 50 hours heating. This result shows that the thin component such as T91 superheater tubes is able to self-tempering during service hour.

Keywords: T91, weld-joint, tempered martensite, self-tempering

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487 Synthetic Data-Driven Prediction Using GANs and LSTMs for Smart Traffic Management

Authors: Srinivas Peri, Siva Abhishek Sirivella, Tejaswini Kallakuri, Uzair Ahmad

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Smart cities and intelligent transportation systems rely heavily on effective traffic management and infrastructure planning. This research tackles the data scarcity challenge by generating realistically synthetic traffic data from the PeMS-Bay dataset, enhancing predictive modeling accuracy and reliability. Advanced techniques like TimeGAN and GaussianCopula are utilized to create synthetic data that mimics the statistical and structural characteristics of real-world traffic. The future integration of Spatial-Temporal Generative Adversarial Networks (ST-GAN) is anticipated to capture both spatial and temporal correlations, further improving data quality and realism. Each synthetic data generation model's performance is evaluated against real-world data to identify the most effective models for accurately replicating traffic patterns. Long Short-Term Memory (LSTM) networks are employed to model and predict complex temporal dependencies within traffic patterns. This holistic approach aims to identify areas with low vehicle counts, reveal underlying traffic issues, and guide targeted infrastructure interventions. By combining GAN-based synthetic data generation with LSTM-based traffic modeling, this study facilitates data-driven decision-making that improves urban mobility, safety, and the overall efficiency of city planning initiatives.

Keywords: GAN, long short-term memory (LSTM), synthetic data generation, traffic management

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486 Youth and Conflict in Pakistan: Understanding Causes and Promoting Peace

Authors: Irfan Khan

Abstract:

Both the analytical methods used to understand the phenomena of peacebuilding and the ensuing viewpoints on achieving and sustaining "sustainable peace" are broad and diverse. This new field of study draws from sociology, anthropology, political theory, and political economy, psychology, international relations, and more recently, the development sciences to examine the wide range of 'conflicts' it describes. This paper emphasizes the significance of investigating the causes of juvenile disputes. It explains how police corruption encourages youth crime and why it's so important to address this issue head-on. It also examines the historical foundations and external pressures that have increased religious extremism and sectarian strife in Pakistan. The primary argument is that peace is not only a desirable 'goal' in itself but also that it may be a means to achieve political stability and long-term prosperity. Strategies for constructing peace may take many shapes, each tailored to the specifics of a given conflict, its scope, and the individuals involved. By drawing on some existing literature and applying it to the situation in Pakistan, this article proposes a viewpoint that centers on the participation of young people in the peacebuilding process. Due to their enhanced susceptibility and penchant for demanding change, young people are more likely to get involved in a conflict when economic failure and unemployment are present. The piece also emphasizes the marginalization young people experience as a result of their absence from decision-making processes and the political system. The article claims that Pakistan's rapidly growing young population presents a significant chance for a long-term "demographic dividend" in the form of improvements in peacebuilding processes. This benefit will only materialize if serious steps are taken to increase young people's voice and agency in political decision-making.

Keywords: peacebuilding, youth-led initiatives, empowerment, conflict & violence, religious extremism, political involvement, decision-making

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485 The Fifth Political Theory and Countering Terrorism in the Post 9/11 Era

Authors: Rana Eijaz Ahmad

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This paper is going to explain about the Fifth Political Theory that challenges all existing three plus one (Capitalism, Marxism and Fascism + Fourth Political Theory) theories. It says, ‘it is human ambiance evolve any political system to survive instead of borrowing other imported thoughts to live in a specific environment, in which Legitimacy leads to authority and promotes humanism.’ According to this theory, no other state is allowed to dictate or install any political system upon other states. It is the born right of individuals to choose a political system or a set of values that are going to make their structures and functions efficient enough to support the system harmony and counter the negative forces successfully. In the post 9/11 era, it is observed that all existing theories like Capitalism, Marxism, Fascism and Fourth Political Theory remained unsuccessful in resolving the global crisis. The so-called war against terrorism is proved as a war for terrorism and creates a vacuum on the global stage, worsening the crisis. The fifth political theory is an answer to counter terrorism in the twenty-first century. It calls for accountability of the United Nations for its failure in sustaining peace at global level. Therefore, the UN charter is supposed to be implemented in its true letter and spirit. All independent sovereign states have right to evolve their own system to carry out a political system that suits them best for sustaining harmony at home. This is the only way to counter terrorism. This paper is comprised of mixed method. Qualitative, quantitative and comparative methods will be used along with secondary sources. The objective of this paper is to create knowledge for the benefit of human beings with a logical and rational argument. It will help political scientists and scholars in conflict management and countering terrorism on pragmatic grounds.

Keywords: capitalism, fourth political theory, fifth political theory, Marxism, fascism

Procedia PDF Downloads 381
484 Comparative Evaluation of Vanishing Interfacial Tension Approach for Minimum Miscibility Pressure Determination

Authors: Waqar Ahmad Butt, Gholamreza Vakili Nezhaad, Ali Soud Al Bemani, Yahya Al Wahaibi

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Minimum miscibility pressure (MMP) plays a great role in determining the displacement efficiency of different gas injection processes. Experimental techniques for MMP determination include industrially recommended slim tube, vanishing interfacial tension (VIT) and rising bubble apparatus (RBA). In this paper, MMP measurement study using slim tube and VIT experimental techniques for two different crude oil samples (M and N) both in live and stock tank oil forms is being presented. VIT measured MMP values for both 'M' and 'N' live crude oils were close to slim tube determined MMP values with 6.4 and 5 % deviation respectively. Whereas for both oil samples in stock tank oil form, VIT measured MMP showed a higher unacceptable deviation from slim tube determined MMP. This higher difference appears to be related to high stabilized crude oil heavier fraction and lack of multiple contacts miscibility. None of the different nine deployed crude oil and CO2 MMP computing correlations could result in reliable MMP, close to slim tube determined MMP. Since VIT determined MMP values for both considered live crude oils are in close match with slim tube determined MMP values, it confirms reliable, reproducible, rapid and cheap alternative for live crude oil MMP determination. Whereas VIT MMP determination for stock tank oil case needed further investigation about stabilization / destabilization mechanism of oil heavier ends and multiple contacts miscibility development issues.

Keywords: minimum miscibility pressure, interfacial tension, multiple contacts miscibility, heavier ends

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483 Tocotrienol Rich Fraction in Nicotine-Induced Embryos: Cytoskeletal Changes of Actin and Tubulin

Authors: Nurul Hamirah Kamsani, Mohd Hamim Rajikin, Nor Ashikin Mohamed Noor Khan, Sharaniza Abdul Rahim

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Cytoskeletal structures, in particular actin and tubulin, provide a fundamental framework in all cells, including embryos. Under influence of nicotine, the cytoskeletal organization may be subjected to oxidative stress (OS) insult and cause alteration. Tocotrienol-rich fraction (TRF) is proven to enhance fertility better than the other sub-group of Vitamin E, tocopherols (TCPs). The objective of this study was to evaluate the effects of TRF on 1) actin and tubulin of 2- and 8-cell murine embryos and 2) the regulation of reactive oxygen species (ROS)-scavenging enzymes; induced by nicotine. Twenty four female Balb/C were subjected to either subcutaneous (sc) injection of 0.9% NaCl; sc injection of 3.0 mg/kg bw/day nicotine; sc injection of 3.0 mg/kg bw/day nicotine + oral gavage (OG) of 60 mg/kg bw/day TRF; or OG of 60 mg/kg bw/day TRF for 7 consecutive days. After superovulation and mating, animals were euthanized. 2-cell developing embryos were retrieved. 50% of the retrieved embryos were visualized under confocal laser staining microscopy (CLSM) for alterations of actin and tubulin. The remaining amount of embryos was cultured in vitro until 8-cell stage followed by CLSM visualization. Blood plasma was subjected to OS assays. Plasma malondialdehyde (MDA), superoxide dismutase (SOD), catalase (CAT), and glutathione peroxidase (GPx) were determined and analysed accordingly. At both 2- and 8-cell developing stages, actin intensities were significantly reduced in the nicotine group (p<0.001). After the intervention, actin intensity was significantly increased compared to that of the nicotine group (p<0.001). The same trend was seen in tubulin at both cell stages. TRF has minimized the deleterious effects of nicotine in actin and tubulin of both 2- and 8-cell developmental stages during pre-implantation embryonic development in mice in vitro. Levels of endogenous anti-oxidative enzymes were sustained close to control accompanied by decreased levels of OS biomarker.

Keywords: actin, nicotine, pre-implantation embryos, tocotrienol rich fraction, tubulin

Procedia PDF Downloads 151
482 Modified 'Perturb and Observe' with 'Incremental Conductance' Algorithm for Maximum Power Point Tracking

Authors: H. Fuad Usman, M. Rafay Khan Sial, Shahzaib Hamid

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The trend of renewable energy resources has been amplified due to global warming and other environmental related complications in the 21st century. Recent research has very much emphasized on the generation of electrical power through renewable resources like solar, wind, hydro, geothermal, etc. The use of the photovoltaic cell has become very public as it is very useful for the domestic and commercial purpose overall the world. Although a single cell gives the low voltage output but connecting a number of cells in a series formed a complete module of the photovoltaic cells, it is becoming a financial investment as the use of it fetching popular. This also reduced the prices of the photovoltaic cell which gives the customers a confident of using this source for their electrical use. Photovoltaic cell gives the MPPT at single specific point of operation at a given temperature and level of solar intensity received at a given surface whereas the focal point changes over a large range depending upon the manufacturing factor, temperature conditions, intensity for insolation, instantaneous conditions for shading and aging factor for the photovoltaic cells. Two improved algorithms have been proposed in this article for the MPPT. The widely used algorithms are the ‘Incremental Conductance’ and ‘Perturb and Observe’ algorithms. To extract the maximum power from the source to the load, the duty cycle of the convertor will be effectively controlled. After assessing the previous techniques, this paper presents the improved and reformed idea of harvesting maximum power point from the photovoltaic cells. A thoroughly go through of the previous ideas has been observed before constructing the improvement in the traditional technique of MPP. Each technique has its own importance and boundaries at various weather conditions. An improved technique of implementing the use of both ‘Perturb and Observe’ and ‘Incremental Conductance’ is introduced.

Keywords: duty cycle, MPPT (Maximum Power Point Tracking), perturb and observe (P&O), photovoltaic module

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481 A Study on the Effect of Cod to Sulphate Ratio on Performance of Lab Scale Upflow Anaerobic Sludge Blanket Reactor

Authors: Neeraj Sahu, Ahmad Saadiq

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Anaerobic sulphate reduction has the potential for being effective and economically viable over conventional treatment methods for the treatment of sulphate-rich wastewater. However, a major challenge in anaerobic sulphate reduction is the diversion of a fraction of organic carbon towards methane production and some minor problem such as odour problems, corrosion, and increase of effluent chemical oxygen demand. A high-rate anaerobic technology has encouraged researchers to extend its application to the treatment of complex wastewaters with relatively low cost and energy consumption compared to physicochemical methods. Therefore, the aim of this study was to investigate the effects of COD/SO₄²⁻ ratio on the performance of lab scale UASB reactor. A lab-scale upflow anaerobic sludge blanket (UASB) reactor was operated for 170 days. In which first 60 days, for successful start-up with acclimation under methanogenesis and sulphidogenesis at COD/SO₄²⁻ of 18 and were operated at COD/SO₄²⁻ ratios of 12, 8, 4 and 1 to evaluate the effects of the presence of sulfate on the reactor performance. The reactor achieved maximum COD removal efficiency and biogas evolution at the end of acclimation (control). This phase lasted 53 days with 89.5% efficiency. The biogas was 0.6 L/d at (OLR) of 1.0 kg COD/m³d when it was treating synthetic wastewater with effective volume of reactor as 2.8 L. When COD/SO₄²⁻ ratio changed from 12 to 1, slight decrease in COD removal efficiencies (76.8–87.4%) was observed, biogas production decreased from 0.58 to 0.32 L/d, while the sulfate removal efficiency increased from 42.5% to 72.7%.

Keywords: anaerobic, chemical oxygen demand, organic loading rate, sulphate, up-flow anaerobic sludge blanket reactor

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480 Epidemiology of Cutaneous Malignant Melanoma in Pakistan: Incidence, Clinical Subtypes, Tumor Stage and Localization

Authors: Warda Jabeen, Romaisa Shamim Khan, Osama Shakeel, Ahmed Faraz Bhatti, Raza Hussain

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Background: The worldwide incidence of cutaneous melanoma (CM) has been on the rise over the past few decades. Primary prevention and early treatment remain the focus of management to reduce the burden of disease. This entails identification of risk factors to prompt early diagnosis. In Pakistan, there is a scarcity of clinico-pathological data relating to cutaneous malignant melanoma. Objective: The purpose of this study was to analyze the epidemiological and clinical characteristics of patients presenting with cutaneous malignant melanoma in Pakistan, and to compare the results with other studies. Method: Shaukat Khanum Memorial Cancer Hospital and Research Centre is currently the only dedicated cancer hospital in the country, accepting patients from all over Pakistan. Majority of the patients, however, belong to the northern half of the country. From the recorded data of the hospital, all cutaneous melanoma cases were identified and evaluated. Results: Between 1997 and 2017, a total of 169 cutaneous melanoma patients were registered at Shaukat Khanum. Mean age was 47.5 years. The highest incidence of melanoma was seen in the age group 40-59 years (n=69, 40.8%). Most commonly reported clinical subtype was unspecified melanoma (n=154, 91%). Amongst those in which T stage was reported, the most frequently observed T-stage at presentation was T4 (n=23, 13.6%). With regards to body distribution, in our study CM was seen most commonly in the lower limb including the hip. The yearly incidence of melanoma has increased/remained stable from 2007 to 2017. Conclusion: cutaneous malignant melanoma is a fairly common disease in Pakistan. Patients tend to present at a more advanced stage as compared to patients in developed countries. Identification of risk factors and tumor characteristics is therefore of paramount importance to deal with these patients.

Keywords: epidemiology of cutaneous malignant melanoma, cutaneous malignant melanoma, Pakistan, skin cancer

Procedia PDF Downloads 136
479 Assessment of Waste Management Practices in Bahrain

Authors: T. Radu, R. Sreenivas, H. Albuflasa, A. Mustafa Khan, W. Aloqab

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The Kingdom of Bahrain, a small island country in the Gulf region, is experiencing fast economic growth resulting in a sharp increase in population and greater than ever amounts of waste being produced. However, waste management in the country is still very basic, with landfilling being the most popular option. Recycling is still a scarce practice, with small recycling businesses and initiatives emerging in recent years. This scenario is typical for other countries in the region, with similar amounts of per capita waste being produced. In this paper, we are reviewing current waste management practices in Bahrain by collecting data published by the Government and various authors, and by visiting the country’s only landfill site, Askar. In addition, we have performed a survey of the residents to learn more about the awareness and attitudes towards sustainable waste management strategies. A review of the available data on waste management indicates that the Askar landfill site is nearing its capacity. The site uses open tipping as the method of disposal. The highest percentage of disposed waste comes from the building sector (38.4%), followed by domestic (27.5%) and commercial waste (17.9%). Disposal monitoring and recording are often based on estimates of weight and without proper characterization/classification of received waste. Besides, there is a need for assessment of the environmental impact of the site with systematic monitoring of pollutants in the area and their potential spreading to the surrounding land, groundwater, and air. The results of the survey indicate low awareness of what happens with the collected waste in the country. However, the respondents have shown support for future waste reduction and recycling initiatives. This implies that the education of local communities would be very beneficial for such governmental initiatives, securing greater participation. Raising awareness of issues surrounding recycling and waste management and systematic effort to divert waste from landfills are the first steps towards securing sustainable waste management in the Kingdom of Bahrain.

Keywords: landfill, municipal solid waste, survey, waste management

Procedia PDF Downloads 158
478 Litho-Structural Variations and Gold Mineralization around Wonaka Schist Belt, North West Nigeria

Authors: Umar Sambo Umar, Ahmad Isah Haruna, Abubakar Sadik Maigari, Muhammad Bello Abubakar

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Schist belts in Nigeria occur prominently west of longitude 80 E and sporadic to the east, they are upper Proterozioc low-medium grade deformed metasediments and metavolcanics that were intruded by Pan-African granitoids. The Wonaka schist belt, though reportedly distinctive in composition and metamorphism, is the least understood; the host for primary gold were not defined, structures which may control primary enrichment have not been delineated. The aim of this work is to determine the relationship between litho-structures and the gold around Wonaka schist belt through geological field mapping, petrographic studies and structural data analysis via ArcGis 10.2, Surfer 11.0 and Stereopro 2.0. The results show that the major rock types are mica schist and migmatites, muscovites detected during microstructural analysis suggests low-grade metamorphism in the metapelites. The shear zones identified were trending North Northeast – South Southwest (NNE-SSW), fractures trend mostly Northeast-Southwest (NE-SW) perpendicular to planes of gneissic foliations, these conform to the late Pan-African deformational episode. Pegmatite lodes, net self-cross cutting quartz veins as well as the quartz stringers hosted by both migmatites and schist are delineated as targets for primary gold mineralization, while major confluences of the streams serve as zones for secondary (placer) gold targets since the streams are dendritic and intermittent.

Keywords: gold mineralization, Nigeria, migmatites, Wonaka schist belt

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477 Utilization of Pozzolonic Material for the Enhancement of the Concrete Strength: A Comprehensive Review Paper

Authors: M. Parvez Alam, M. Bilal Khan

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Concrete is the material of choice where strength, performance, durability, impermeability, fire resistance, and abrasion resistance are required. The hunger for the higher strength leads to other materials to achieve the desired results and thus, emerged the contribution of cementitious material for the strength of concrete In present day constructions, concrete is chosen as one of the best choices by civil engineers in construction materials. The concept of sustainability is touching new heights and many pozzolonic materials are tried and tested as partial replacement for the cement. In this paper, comprehensive review of available literatures are studied to evaluate the performance of pozzolonic materials such as ceramic waste powder, copper slag, silica fume on the strength of concrete by the partial replacement of ordinary materials such as cement, fine aggregate and coarse aggregate at different percentage of composition. From the study, we conclude that ceramic wastes are suitable to be used in the construction industry, and more significantly on the making of concrete. Ceramic wastes are found to be suitable for usage as substitution for fine and coarse aggregates and partial substitution in cement production. They were found to be performing better than normal concrete, in properties such as density, durability, permeability, and compressive strength. Copper slag is the waste material of matte smelting and refining of copper such that each ton of copper generates approximately 2.5 tons of copper slag. Copper slag is one of the materials that is considered as a waste which could have a promising future in construction Industry as partial or full substitute of aggregates. Silica fume, also known as micro silica or condensed silica fume, is a relatively new material compared to fly ash, It is another material that is used as an artificial pozzolonic admixture. High strength concrete made with silica fume provides high abrasion/corrosion resistance.

Keywords: concrete, pozzolonic materials, ceramic waste powder, copper slag

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476 Silencing in Urdu Resistance Literature: A Postcolonial Study of the Short Fiction Written between 1977 and 1988

Authors: Muhammad Sheeraz

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Literary responses to various forms of local and international oppressions can be found in all major Pakistani languages and their academic study is crucial to understand the local creative and critical mind. However, most of them have not yet received as much of scholarly attention as has the Anglophone Pakistani literature of this kind. One of the reasons for this indifference is that resistance literature is usually mistaken as incidental work produced in haste and thus not a serious subject or high art worthy of being considered critically. Literary criticism in the English language did not include this Urdu resistance literature because most of it has not yet been translated into English, and scholars proficient in Urdu and producing critical works in English have contented themselves to the critique of a few prominent writers of Urdu, for instance, Faiz Ahmad Faiz and Saadat Hassan Manto. While there is no denying the fact that they hold a significant position in Pakistani literature, the tradition of resistance is in no way limited to them. Bringing to the limelight other resistant voices from Urdu fiction, this qualitative research employs Barbara Harlow’s framework of postcolonial resistance literature to explore the strategy of silencing as used in twenty three short stories written between the military regime of Zia ul Haq (1977-1988) in Pakistan. The study shows that the writers of these Urdu short stories have not only recorded various tools of silencing employed by the oppressors but also represented various kinds of silences that were observed in the society. Moreover, they have also depicted how this silencing was dealt with by the writers and intellectual of the time. Thus, in the light of the analysis, it can be safely said that Urdu resistance literature notices, recounts, and theorizes silencing and silences within the local sociopolitical condition.

Keywords: resistance literature, Urdu short fiction, Zia ul Haq, postcolonialism

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475 The Use of Superplastic Tin-Lead Alloy as A solid Lubricant in Free Upsetting of Aluminum and Brass

Authors: Adnan I. O. Zaid, Hebah B. Melhem, Ahmad Qandil

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The main function of a lubricant in any forming process is to reduce friction between the work piece and the die set, hence reducing the force and energy requirement for forming process and to achieve homogeneous deformation. The free upsetting test is an important open forging test. In this paper, super plastic tin-lead alloy is used as solid lubricant in the free upsetting test of non-ferrous metals and compared with eight different lubricants using the following three criteria: one comparing the value of the reduction in height percentages, i.e. the engineering strain, in identical specimens of the same material under the effect of the same compressive force. The second is comparing the amount of barreling produced in each of the identical specimens, at each lubricant. The third criterion is using the specific energy, i.e. the energy per unit volume consumed in forming each material, using the different lubricants to produce the same reduction in height percentage of identical specimens from each of the two materials, namely: aluminum and brass. It was found that the super plastic tin-lead alloy lubricant has produced higher values of reductions in height percentage and less barreling in the two non-ferrous materials, used in this work namely: aluminum and brass. It was found that the super plastic tin-lead alloy lubricant has produced higher values of reductions in height percentage and less barreling in the two non-ferrous materials, used in this work, under the same compression force among the different used lubricants.

Keywords: aluminum, brass, different lubricants, free upsetting, solid lubricants, superplastic tin-lead alloy

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474 Fabrication of Glucose/O₂ Microfluidic Biofuel Cell with Double Layer of Electrodes

Authors: Haroon Khan, Chul Min Kim, Sung Yeol Kim, Sanket Goel, Prabhat K. Dwivedi, Ashutosh Sharma, Gyu Man Kim

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Enzymatic biofuel cells (EBFCs) have drawn the attention of researchers due to its demanding application in medical implants. In EBFCs, electricity is produced with the help of redox enzymes. In this study, we report the fabrication of membraneless EBFC with new design of electrodes to overcome microchannel related limitations. The device consists of double layer of electrodes on both sides of Y-shaped microchannel to reduce the effect of oxygen depletion layer and diffusion of fuel and oxidant at the end of microchannel. Moreover, the length of microchannel was reduced by half keeping the same area of multiwalled carbon nanotubes (MWCNT) electrodes. Polydimethylsiloxane (PDMS) stencils were used to pattern MWCNT electrodes on etched Indium Tin Oxide (ITO) glass. PDMS casting was used to fabricate microchannel of the device. Both anode and cathode were modified with glucose oxidase and laccase. Furthermore, these enzymes were covalently bound to carboxyl MWCNTs with the help of EDC/NHS. Glucose used as fuel was oxidized by glucose oxidase at anode while oxygen was reduced to water at the cathode side. The resulted devices were investigated with the help of polarization curves obtained from Chronopotentiometry technique by using potentiostat. From results, we conclude that the performance of double layer EBFC is improved 15 % as compared to single layer EBFC delivering maximum power density of 71.25 µW cm-2 at a cell potential of 0.3 V and current density of 250 µA cm-2 at micro channel height of 450-µm and flow rate of 25 ml hr-1. However, the new device was stable only for three days after which its power output was rapidly dropped by 75 %. This work demonstrates that the power output of membraneless EBFC is improved comparatively, but still efforts will be needed to make the device stable over long period of time.

Keywords: EBFC, glucose, MWCNT, microfluidic

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473 The Concept of Accounting in Islamic Transactions

Authors: Ahmad Abdulkadir Ibrahim

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The Islamic law of transactions laid down the methods and instruments of accounting and analyzed its basic assumptions in the modern world. There is a need to examine the implications of accounting initiatives in the Muslim world and attempt to outline the important characteristics of Islamic accounting and how Islamic accounting resolves the problem of measuring the cost of Murabaha goods in case of exchange rate variation. The research tends to discuss an analytical approach to the Islamic accounting concept as well as elaborating the jurisprudential matter and practical aspects of accounting in Islamic financial transactions. It also aims to alert the practitioners of accounting in the Islamic world to be aware of the concept of accounting in Islamic jurisprudence and its historical development. The methodology adopted in this research is the qualitative method through the consultation of relevant literature, which focuses on the thematic study of the subject matter. This is followed by an analysis and discussion of the contents of the materials used. It is concluded that Islamic accounting is unique in its norms as it has been characterized by fairness, accuracy in measuring tools, truthfulness, mutual trust, moderation in making a profit, and tolerance. It was also qualified by capacity and flexibility in terms of the tools and terminology used and invented by Islamic jurisprudence in the accounting system, which indicates its validity and consistency anytime and anywhere. An important conclusion of the research also lies in the refutation of the popular idea that an Italian writer known as Luca Pacilio was the first writer who developed the basis of double-entry due to the presented proofs by Muslim scholars of critical accounting developments, which cannot be ignored. It concludes further that Islamic jurisprudence draws the accounting system codified in the foundations of a market that is far from usury, fraud, cheating, and unfair competition in all areas.

Keywords: accounting, Islamic accounting, Islamic transactions, Islamic jurisprudence, double entry, murabaha, characteristics

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472 Work demand and Prevalence of Work-Related Musculoskeletal Disorders: A Case Study of Pakistan Aviation Maintenance Workers

Authors: Muzamil Mahmood, Afshan Naseem, Muhammad Zeeshan Mirza, Yasir Ahmad, Masood Raza

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The purpose of this research is to analyze how aviation maintenance workers’ characteristics and work demand affect their development of work-related musculoskeletal disorders (WMSDs). Guided by literature on task characteristics, work demand, and WMSDs, data is collected from 128 aviation maintenance workers of private and public airlines. Data is then analyzed through descriptive and inferential statistics. It is found that task characteristics have a significant positive effect on WMSDs and an increase in tasks performed by aviation maintenance workers leads to increase in WMSDs. Work demand did not have a significant effect on WMSDs. The task characteristics of aviation maintenance workers moderates the relationship between their work demand and WMSDs. This reveals that task characteristics of aviation maintenance workers enhance the effect of work demand on WMSDs. The task characteristics of aviation maintenance workers are challenging and unpredictable. Subsequently, WMSDs are prevalent among aviation maintenance workers. The work demand of aviation maintenance workers does not influence their development of WMSDs. Pakistan Civil Aviation Authority should minimize the intensity of tasks assigned to aviation maintenance workers by introducing work dynamisms such as task sharing, job rotation, and probably teleworking to enhance flexibility. Human Resource and Recruitment Department need to consider the ability and fitness levels of potential aviation maintenance workers during recruitment. In addition, regular physical activities and ergonomic policies should be put in place by the management of the Pakistan Civil Aviation Authority to reduce the incidences of WMSDs.

Keywords: work related musculoskeletal disorders, ergonomics, occupational health and safety, human factors

Procedia PDF Downloads 163
471 Particle Swarm Optimization Algorithm vs. Genetic Algorithm for Image Watermarking Based Discrete Wavelet Transform

Authors: Omaima N. Ahmad AL-Allaf

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Over communication networks, images can be easily copied and distributed in an illegal way. The copyright protection for authors and owners is necessary. Therefore, the digital watermarking techniques play an important role as a valid solution for authority problems. Digital image watermarking techniques are used to hide watermarks into images to achieve copyright protection and prevent its illegal copy. Watermarks need to be robust to attacks and maintain data quality. Therefore, we discussed in this paper two approaches for image watermarking, first is based on Particle Swarm Optimization (PSO) and the second approach is based on Genetic Algorithm (GA). Discrete wavelet transformation (DWT) is used with the two approaches separately for embedding process to cover image transformation. Each of PSO and GA is based on co-relation coefficient to detect the high energy coefficient watermark bit in the original image and then hide the watermark in original image. Many experiments were conducted for the two approaches with different values of PSO and GA parameters. From experiments, PSO approach got better results with PSNR equal 53, MSE equal 0.0039. Whereas GA approach got PSNR equal 50.5 and MSE equal 0.0048 when using population size equal to 100, number of iterations equal to 150 and 3×3 block. According to the results, we can note that small block size can affect the quality of image watermarking based PSO/GA because small block size can increase the search area of the watermarking image. Better PSO results were obtained when using swarm size equal to 100.

Keywords: image watermarking, genetic algorithm, particle swarm optimization, discrete wavelet transform

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470 Disruption of MoNUC1 Gene Mediates Conidiation in Magnaporthe oryzae

Authors: Irshad Ali Khan, Jian-Ping Lu, Xiao-Hong Liu, Fu-Cheng Lin

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This study reports the functional analysis of a gene MoNUC1 in M. oryzae, which is homologous to the Saccharomyces cerevisiae NUC1 encoding a mitochondrial nuclease protein. The MoNUC1 having a gene locus MGG_05324 is 1002-bp in length and encodes an identical protein of 333 amino acids. We disrupted the gene through gene disruption strategy and isolated two mutants confirmed by southern blotting. The deleted mutants were then used for phenotypic studies and their phenotypes were compared to those of the Guy-11 strain. The mutants were first grown on CM medium to find the effect of MoNUC1 gene disruption on colony growth and the mutants were found to show normal culture colony growth similar to that of the Guy-11 strain. Conidial germination and appressorial formation were also similar in both the mutants and Guy-11 strains showing that this gene plays no significant role in these phenotypes. For pathogenicity, the mutants and Guy-11 mycelium blocks were inoculated on blast susceptible barley seedlings and it was found that both the strains exhibited full pathogenicity showing coalesced and necrotic blast lesions suggesting that this gene is not involved in pathogenicity. Mating of the mutants with 2539 strain formed numerous perithecia showing that MoNUC1 is not essential for sexual reproduction in M. oryzae. However, the mutants were found to form reduced conidia (1.06±8.03B and 1.08±9.80B) than those of the Guy-11 strain (1.46±10.61A) and we conclude that this protein is not required for the blast fungus to cause pathogenicity but plays significant role in conidiation. Proteins of signal transduction pathways that could be disrupted/ intervened genetically or chemically could lead to antifungal products of important fungal cereal diseases and reduce rice yield losses. Tipping the balance toward understanding the whole of pathogenesis, rather than simply conidiation will take some time, but clearly presents the most exciting challenge of all.

Keywords: appressorium formation, conidiation, NUC1, Magnaporthe oryzae, pathogenicity

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469 Effects of High-Protein, Low-Energy Diet on Body Composition in Overweight and Obese Adults: A Clinical Trial

Authors: Makan Cheraghpour, Seyed Ahmad Hosseini, Damoon Ashtary-Larky, Saeed Shirali, Matin Ghanavati, Meysam Alipour

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Background: In addition to reducing body weight, the low-calorie diets can reduce the lean body mass. It is hypothesized that in addition to reducing the body weight, the low-calorie diets can maintain the lean body mass. So, the current study aimed at evaluating the effects of high-protein diet with calorie restriction on body composition in overweight and obese individuals. Methods: 36 obese and overweight subjects were divided randomly into two groups. The first group received a normal-protein, low-energy diet (RDA), and the second group received a high-protein, low-energy diet (2×RDA). The anthropometric indices including height, weight, body mass index, body fat mass, fat free mass, and body fat percentage were evaluated before and after the study. Results: A significant reduction was observed in anthropometric indices in both groups (high-protein, low-energy diets and normal-protein, low-energy diets). In addition, more reduction in fat free mass was observed in the normal-protein, low-energy diet group compared to the high -protein, low-energy diet group. In other the anthropometric indices, significant differences were not observed between the two groups. Conclusion: Independently of the type of diet, low-calorie diet can improve the anthropometric indices, but during a weight loss, high-protein diet can help the fat free mass to be maintained.

Keywords: diet, high-protein, body mass index, body fat percentage

Procedia PDF Downloads 308
468 Studying the Effects of Job Training on Employees Efficiency: A Case Study of University Employees, Qom, Iran

Authors: Seyfollah Fazlollahi, Ahmad Bayan Memar

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Background: A review of manpower planning includes a training analysis based on job descriptions and job specifications which looks carefully at training from the points of view of the company, its various departments and personnel. This may show weaknesses in some departments and as a result, training is needed for the staff. Purpose: The aim of this research is to investigate the effects of training on employee’s efficiency in different aspects of work. Methodology: This is a descriptive-survey study. Statistical population was 85 official employees of University of Qom, Iran. 70 of these individuals were selected on a statistical random sampling method using Morgan&Gorki table. The instrument used in this study was a questionnaire including 22 questions. Result: Findings in this study according to data analysis indicate that majority of respondents had positive attitude towards training programs, in the job or off the job. They believed that training programs promoted and enhanced their behavior positively which leads to high efficiency in their job. In fact, data support the main hypothesis that training has positive effects on job performance and efficiency. Conclusion: It is concluded from this study and other related researches that training (on the job and off the job) has positive and effective role in human development and labor as employee’s efficiency. Employees get acquainted with different tasks of a job. Group co-operation, creativity and innovation will be enforced. Training leads to job skills, increasing knowledge and information about a job. It also increases technical and conceptual human skills, which are important in an organization. We can also mention workers' increasing positive motivation toward their job, enforcement of coordinating moral, their good human relations and good contact with clients.

Keywords: training, work efficiency, employee, human relation, job satisfaction

Procedia PDF Downloads 201
467 Comparison of Small Ruminants (Sheep) Production Efficiency of Nomadic and Transhumance Flocks in Malakand, Pakistan

Authors: Akbar Nawaz Khan, Abdul Ghaffar, Abdur Rehman, Muhammad Naeem Riaz, Sayed Muhammad Hassan Andrabi

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The present study was conducted to compare sheep rearing in nomadic with transhumance system in term of production parameters. The following parameters which studied for comparison were household size, landholding area, flock size, body condition score, fecal egg count and live weight change in sheep under nomadic and transhumance systems of management in Malakand since October 2010 to March 2011. Further the effects of Body Condition Score (BCS) and Fecal Egg Count (FEC) on production were also examined. Two systems were checked for the purpose to check the efficiency of production. A total of eight flocks, four each from nomadic and transhumance system were selected for the study; each flock was divided into treatment and controlled groups to check the effect of treatment or de-wormers. A total of 160 animals were selected randomly (80 treated, 80 controlled). The adult ram average weight transhumance system was 55.58 kg while in nomadic that was 54.16 kg, weight change was positive, and the highest change was recorded in transhumance treated which was 13%. Fecal egg count was record low (75 EPG) in transhumance treated group while high (330 EPG) in nomadic controlled. Body condition score was recorded 3.6 for transhumance treated and 3.32 for nomadic treated. It is concluded from the present study that transhumance system performed significantly (p < 0.05) better in respect of live weight, BCS, FEC, family size, Landholding area, number of animals in a flock, offspring record, culling, and mortality. Mean values are 7.367 ± 0221, 0.900 ± 0.071, 63.167 ± 1.559, 55.600 ± 1.480, 8.300 ± 0.321 and 2.500 ± 0.158 respectively. De-wormer effect on FEC showed a significant reduction in egg load in mature sheep on both systems.

Keywords: small ruminant, sheep, nomadic, transhumance, Malakand, production efficiency

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466 Rapid Classification of Soft Rot Enterobacteriaceae Phyto-Pathogens Pectobacterium and Dickeya Spp. Using Infrared Spectroscopy and Machine Learning

Authors: George Abu-Aqil, Leah Tsror, Elad Shufan, Shaul Mordechai, Mahmoud Huleihel, Ahmad Salman

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Pectobacterium and Dickeya spp which negatively affect a wide range of crops are the main causes of the aggressive diseases of agricultural crops. These aggressive diseases are responsible for a huge economic loss in agriculture including a severe decrease in the quality of the stored vegetables and fruits. Therefore, it is important to detect these pathogenic bacteria at their early stages of infection to control their spread and consequently reduce the economic losses. In addition, early detection is vital for producing non-infected propagative material for future generations. The currently used molecular techniques for the identification of these bacteria at the strain level are expensive and laborious. Other techniques require a long time of ~48 h for detection. Thus, there is a clear need for rapid, non-expensive, accurate and reliable techniques for early detection of these bacteria. In this study, infrared spectroscopy, which is a well-known technique with all its features, was used for rapid detection of Pectobacterium and Dickeya spp. at the strain level. The bacteria were isolated from potato plants and tubers with soft rot symptoms and measured by infrared spectroscopy. The obtained spectra were analyzed using different machine learning algorithms. The performances of our approach for taxonomic classification among the bacterial samples were evaluated in terms of success rates. The success rates for the correct classification of the genus, species and strain levels were ~100%, 95.2% and 92.6% respectively.

Keywords: soft rot enterobacteriaceae (SRE), pectobacterium, dickeya, plant infections, potato, solanum tuberosum, infrared spectroscopy, machine learning

Procedia PDF Downloads 102
465 Enhancing Sewage Sludge Management through Integrated Hydrothermal Liquefaction and Anaerobic Digestion: A Comparative Study

Authors: Harveen Kaur Tatla, Parisa Niknejad, Rajender Gupta, Bipro Ranjan Dhar, Mohd. Adana Khan

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Sewage sludge management presents a pressing challenge in the realm of wastewater treatment, calling for sustainable and efficient solutions. This study explores the integration of Hydrothermal Liquefaction (HTL) and Anaerobic Digestion (AD) as a promising approach to address the complexities associated with sewage sludge treatment. The integration of these two processes offers a complementary and synergistic framework, allowing for the mitigation of inherent limitations, thereby enhancing overall efficiency, product quality, and the comprehensive utilization of sewage sludge. In this research, we investigate the optimal sequencing of HTL and AD within the treatment framework, aiming to discern which sequence, whether HTL followed by AD or AD followed by HTL, yields superior results. We explore a range of HTL working temperatures, including 250°C, 300°C, and 350°C, coupled with residence times of 30 and 60 minutes. To evaluate the effectiveness of each sequence, a battery of tests is conducted on the resultant products, encompassing Total Ammonia Nitrogen (TAN), Chemical Oxygen Demand (COD), and Volatile Fatty Acids (VFA). Additionally, elemental analysis is employed to determine which sequence maximizes energy recovery. Our findings illuminate the intricate dynamics of HTL and AD integration for sewage sludge management, shedding light on the temperature-residence time interplay and its impact on treatment efficiency. This study not only contributes to the optimization of sewage sludge treatment but also underscores the potential of integrated processes in sustainable waste management strategies. The insights gleaned from this research hold promise for advancing the field of wastewater treatment and resource recovery, addressing critical environmental and energy challenges.

Keywords: Anaerobic Digestion (AD), aqueous phase, energy recovery, Hydrothermal Liquefaction (HTL), sewage sludge management, sustainability.

Procedia PDF Downloads 81
464 The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)

Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri

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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.

Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management

Procedia PDF Downloads 402