Search results for: practice research
13449 The Communication of Audit Report: Key Audit Matters in United Kingdom
Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta
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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics
Procedia PDF Downloads 22213448 Development of an Appropriate Method for the Determination of Multiple Mycotoxins in Pork Processing Products by UHPLC-TCFLD
Authors: Jason Gica, Yi-Hsieng Samuel Wu, Deng-Jye Yang, Yi-Chen Chen
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Mycotoxins, harmful secondary metabolites produced by certain fungi species, pose significant risks to animals and humans worldwide. Their stable properties lead to contamination during grain harvesting, transportation, and storage, as well as in processed food products. The prevalence of mycotoxin contamination has attracted significant attention due to its adverse impact on food safety and global trade. The secondary contamination pathway from animal products has been identified as an important route of exposure, posing health risks for livestock and humans consuming contaminated products. Pork, one of the highly consumed meat products in Taiwan according to the National Food Consumption Database, plays a critical role in the nation's diet and economy. Given its substantial consumption, pork processing products are a significant component of the food supply chain and a potential source of mycotoxin contamination. This study is paramount for formulating effective regulations and strategies to mitigate mycotoxin-related risks in the food supply chain. By establishing a reliable analytical method, this research contributes to safeguarding public health and enhancing the quality of pork processing products. The findings will serve as valuable guidance for policymakers, food industries, and consumers to ensure a safer food supply chain in the face of emerging mycotoxin challenges. An innovative and efficient analytical approach is proposed using Ultra-High Performance Liquid Chromatography coupled with Temperature Control Fluorescence Detector Light (UHPLC-TCFLD) to determine multiple mycotoxins in pork meat samples due to its exceptional capacity to detect multiple mycotoxins at the lowest levels of concentration, making it highly sensitive and reliable for comprehensive mycotoxin analysis. Additionally, its ability to simultaneously detect multiple mycotoxins in a single run significantly reduces the time and resources required for analysis, making it a cost-effective solution for monitoring mycotoxin contamination in pork processing products. The research aims to optimize the efficient mycotoxin QuEChERs extraction method and rigorously validate its accuracy and precision. The results will provide crucial insights into mycotoxin levels in pork processing products.Keywords: multiple-mycotoxin analysis, pork processing products, QuEChERs, UHPLC-TCFLD, validation
Procedia PDF Downloads 5713447 Wedding Organizer Strategy in the Era Covid-19 Pandemic In Surabaya, Indonesia
Authors: Rifky Cahya Putra
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At this time of corona makes some countries affected difficult. As a result, many traders or companies are difficult to work in this pandemic era. So human activities in some fields must implement a new lifestyle or known as new normal. The transition from the one activity to another certainly requires high adaptation. So that almost in all sectors experience the impact of this phase, on of which is the wedding organizer. This research aims to find out what strategies are used so that the company can run in this pandemic. Techniques in data collection in the form interview to the owner of the wedding organizer and his team. Data analysis qualitative descriptive use interactive model analysis consisting of three main things, namely data reduction, data presentaion, and conclusion. For the result of the interview, the conclusion is that there are three strategies consisting of social media, sponsorship, and promotion.Keywords: strategy, wedding organizer, pandemic, indonesia
Procedia PDF Downloads 12813446 Survey on Energy Efficient Routing Protocols in Mobile Ad-Hoc Networks
Authors: Swapnil Singh, Sanjoy Das
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Mobile Ad-Hoc Network (MANET) is infrastructure less networks dynamically formed by autonomous system of mobile nodes that are connected via wireless links. Mobile nodes communicate with each other on the fly. In this network each node also acts as a router. The battery power and the bandwidth are very scarce resources in this network. The network lifetime and connectivity of nodes depends on battery power. Therefore, energy is a valuable constraint which should be efficiently used. In this paper, we survey various energy efficient routing protocol. The energy efficient routing protocols are classified on the basis of approaches they use to minimize the energy consumption. The purpose of this paper is to facilitate the research work and combine the existing solution and to develop a more energy efficient routing mechanism.Keywords: delaunay triangulation, deployment, energy efficiency, MANET
Procedia PDF Downloads 60713445 Analysis of Energy Planning and Optimization with Microgrid System in Dawei Region
Authors: Hninn Thiri Naing
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In Myanmar, there are many regions that are far away from the national grid. For these areas, isolated regional micro-grids are one of the solutions. The study area in this paper is also operating in such way. The main difficulty in such regions is the high cost of electrical energy. This paper will be approached to cost-effective or cost-optimization by energy planning with renewable energy resources and natural gas. Micro-grid will be set up for performance in the Dawei region since it is economic zone in lower Myanmar and so far from national grids. The required metrological and geographical data collections are done. Currently, the status is electric unit rate is higher than the other. For microgrid planning and optimization, Homer Pro-software is employed in this research.Keywords: energy planning, renewable energy, homer pro, cost of energy
Procedia PDF Downloads 12113444 Entrepreneurship Success in Jordan
Authors: Atef Aladwan
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This research will focus on stimulating greater freedom and facilitating small and medium-sized enterprises (SMEs) in Jordan to create jobs, as it is emerging as a key development issue. It will highlight the importance of integrating SMEs into development strategies. Jordan has potentially a large market for its products as a result of proximity to developed country markets, signing of various free trades agreements with European countries, cheap energy sources and vast sovereign funds willing to invest in the development of local enterprises. It is beginning to be accepted by governments that SMEs rather than government need to be the main player in domestic economic activity, especially as providers of employment opportunities, and hence generators of sources of income for many households. To foster SME development, it is generally recognised that reforms are needed in Jordan in order to bring about a more globally competitive and business-friendly environment.Keywords: SMEs, competitiveness, entrepreneurship, jordan, development
Procedia PDF Downloads 41413443 Lead in The Blood and Hypertension in Indonesia: A Systematic Review
Authors: Ainia Nurul Aqida
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Lead is one of the sources of air pollution. The use of lead on motor vehicle fuels resulted in the increasing contamination of lead in the air. The polluted air that has been inhaled by many people, especially guards and sellers of retail gasoline filling stations. The impact is increased levels of lead in blood. One result is an increase in blood pressure that causes hypertension. This research would like to know the relationship between blood lead levels in the incidence of hypertension in Indonesia. The method used in this study is a systematic review of the three journals have been published in the year 2007 to the year 2010 with the total sample is 312 samples. Odd ratio values obtained in the first article was OR = 6.50 pvalue = 0.000, CI = 95 % (2.89 to 14.60), and the second article was obtained OR 2.619 (95 % CI: 0.944 to 7.625) pvalue = 0.028, and the third article was obtained 0.002 r = 0.324 R2 = 10.5 %. Over all, there is a relationship between blood lead levels with the incidence of hypertension in Indonesia.Keywords: lead, blood, air pollution, hypertension
Procedia PDF Downloads 31813442 Human Interaction Skills and Employability in Courses with Internships: Report of a Decade of Success in Information Technology
Authors: Filomena Lopes, Miguel Magalhaes, Carla Santos Pereira, Natercia Durao, Cristina Costa-Lobo
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The option to implement curricular internships with undergraduate students is a pedagogical option with some good results perceived by academic staff, employers, and among graduates in general and IT (Information Technology) in particular. Knowing that this type of exercise has never been so relevant, as one tries to give meaning to the future in a landscape of rapid and deep changes. We have as an example the potential disruptive impact on the jobs of advances in robotics, artificial intelligence and 3-D printing, which is a focus of fierce debate. It is in this context that more and more students and employers engage in the pursuit of career-promoting responses and business development, making their investment decisions of training and hiring. Three decades of experience and research in computer science degree and in information systems technologies degree at the Portucalense University, Portuguese private university, has provided strong evidence of its advantages. The Human Interaction Skills development as well as the attractiveness of such experiences for students are topics assumed as core in the Ccnception and management of the activities implemented in these study cycles. The objective of this paper is to gather evidence of the Human Interaction Skills explained and valued within the curriculum internship experiences of IT students employability. Data collection was based on the application of questionnaire to intern counselors and to students who have completed internships in these undergraduate courses in the last decade. The trainee supervisor, responsible for monitoring the performance of IT students in the evolution of traineeship activities, evaluates the following Human Interaction Skills: Motivation and interest in the activities developed, interpersonal relationship, cooperation in company activities, assiduity, ease of knowledge apprehension, Compliance with norms, insertion in the work environment, productivity, initiative, ability to take responsibility, creativity in proposing solutions, and self-confidence. The results show that these undergraduate courses promote the development of Human Interaction Skills and that these students, once they finish their degree, are able to initiate remunerated work functions, mainly by invitation of the institutions in which they perform curricular internships. Findings obtained from the present study contribute to widen the analysis of its effectiveness in terms of future research and actions in regard to the transition from Higher Education pathways to the Labour Market.Keywords: human interaction skills, employability, internships, information technology, higher education
Procedia PDF Downloads 28113441 Continuity Through Best Practice. A Case Series of Complex Wounds Manage by Dedicated Orthopedic Nursing Team
Authors: Siti Rahayu, Khairulniza Mohd Puat, Kesavan R., Mohammad Harris A., Jalila, Kunalan G., Fazir Mohamad
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The greatest challenge has been in establishing and maintaining the dedicated nursing team. Continuity is served when nurses are assigned exclusively for managing wound, where they can continue to build expertise and skills. In addition, there is a growing incidence of chronic wounds and recognition of the complexity involved in caring for these patients. We would like to share 4 cases with different techniques of wound management. 1st case, 39 years old gentleman with underlying rheumatoid arthritis with chronic periprosthetic joint infection of right total knee replacement presented with persistent drainage over right knee. Patient was consulted for two stage revision total knee replacement. However, patient only agreed for debridement and retention of implant. After debridement, large medial and lateral wound was treated with Instillation Negative Pressure Wound Therapy Dressings. After several cycle, the wound size reduced, and conventional dressing was applied. 2nd case, 58 years old gentleman with underlying diabetes presented with right foot necrotizing fasciitis with gangrene of 5th toe. He underwent extensive debridement of foot with rays’ amputation of 5th toe. Post debridement patient was started on Instillation Negative Pressure Wound Therapy Dressings. After several cycle of VAC, the wound bed was prepared, and he underwent split skin graft over right foot. 3 rd case, 60 years old gentleman with underlying diabetes mellitus presented with right foot necrotizing soft tissue infection. He underwent rays’ amputation and extensive wound debridement. Upon stabilization of general condition, patient was discharge with regular wound dressing by same nurse and doctor during each visit to clinic follow up. After 6 months of follow up, the wound healed well. 4th case, 38-year-old gentleman had alleged motor vehicle accident and sustained closed fracture right tibial plateau. Open reduction and proximal tibial locking plate were done. At 2 weeks post-surgery, the patient presented with warm, erythematous leg and pus discharge from the surgical site. Empirical antibiotic was started, and wound debridement was done. Intraoperatively, 50cc pus was evacuated, unhealthy muscle and tissue debrided. No loosening of the implant. Patient underwent multiple wound debridement. At 2 weeks post debridement wound healed well, but the proximal aspect was unable to close immediately. This left the proximal part of the implant to be exposed. Patient was then put on VAC dressing for 3 weeks until healthy granulation tissue closes the implant. Meanwhile, antibiotic was change according to culture and sensitivity. At 6 weeks post the first debridement, the wound was completely close, and patient was discharge home well. At 3 months post operatively, patient wound and fracture healed uneventfully and able to ambulate independently. Complex wounds are too serious to be dealt with. Team managing complex wound need continuous support through the provision of educational tools to support their professional development, engagement with local and international expert, as well as highquality products that increase efficiencies in servicesKeywords: VAC (Vacuum Assisted Closure), empirical- initial antibiotics, NPWT- negative pressure wound therapy, NF- necrotizing fasciitis, gangrene- blackish discoloration due to poor blood supply
Procedia PDF Downloads 10013440 Recycling of Sintered Neodymium-Iron-Boron (NdFeB) Magnet Waste via Oxidative Roasting and Selective Leaching
Authors: Woranittha Kritsarikan
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Neodymium-iron-boron (NdFeB) magnets classified as high-power magnets are widely used in various applications such as electrical and medical devices and account for 13.5 % of the permanent magnet’s market. Since its typical composition of 29 - 32 % Nd, 64.2 – 68.5 % Fe and 1 – 1.2 % B contains a significant amount of rare earth metals and will be subjected to shortages in the future. Domestic NdFeB magnet waste recycling should therefore be developed in order to reduce social, environmental impacts toward the circular economy. Most research works focus on recycling the magnet wastes, both from the manufacturing process and end of life. Each type of wastes has different characteristics and compositions. As a result, these directly affect recycling efficiency as well as the types and purity of the recyclable products. This research, therefore, focused on the recycling of manufacturing NdFeB magnet waste obtained from the sintering stage of magnet production and the waste contained 23.6% Nd, 60.3% Fe and 0.261% B in order to recover high purity neodymium oxide (Nd₂O₃) using hybrid metallurgical process via oxidative roasting and selective leaching techniques. The sintered NdFeB waste was first ground to under 70 mesh prior to oxidative roasting at 550 - 800 ᵒC to enable selective leaching of neodymium in the subsequent leaching step using H₂SO₄ at 2.5 M over 24 hours. The leachate was then subjected to drying and roasting at 700 – 800 ᵒC prior to precipitation by oxalic acid and calcination to obtain neodymium oxide as the recycling product. According to XRD analyses, it was found that increasing oxidative roasting temperature led to the increasing amount of hematite (Fe₂O₃) as the main composition with a smaller amount of magnetite (Fe3O4) found. Peaks of neodymium oxide (Nd₂O₃) were also observed in a lesser amount. Furthermore, neodymium iron oxide (NdFeO₃) was present and its XRD peaks were pronounced at higher oxidative roasting temperature. When proceeded to acid leaching and drying, iron sulfate and neodymium sulfate were mainly obtained. After the roasting step prior to water leaching, iron sulfate was converted to form hematite as the main compound, while neodymium sulfate remained in the ingredient. However, a small amount of magnetite was still detected by XRD. The higher roasting temperature at 800 ᵒC resulted in a greater Fe2O3 to Nd2(SO4)3 ratio, indicating a more effective roasting temperature. Iron oxides were subsequently water leached and filtered out while the solution contained mainly neodymium sulfate. Therefore, low oxidative roasting temperature not exceeding 600 ᵒC followed by acid leaching and roasting at 800 ᵒC gave the optimum condition for further steps of precipitation and calcination to finally achieve neodymium oxide.Keywords: NdFeB magnet waste, oxidative roasting, recycling, selective leaching
Procedia PDF Downloads 17213439 Optimal Classifying and Extracting Fuzzy Relationship from Query Using Text Mining Techniques
Authors: Faisal Alshuwaier, Ali Areshey
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Text mining techniques are generally applied for classifying the text, finding fuzzy relations and structures in data sets. This research provides plenty text mining capabilities. One common application is text classification and event extraction, which encompass deducing specific knowledge concerning incidents referred to in texts. The main contribution of this paper is the clarification of a concept graph generation mechanism, which is based on a text classification and optimal fuzzy relationship extraction. Furthermore, the work presented in this paper explains the application of fuzzy relationship extraction and branch and bound method to simplify the texts.Keywords: extraction, max-prod, fuzzy relations, text mining, memberships, classification, memberships, classification
Procedia PDF Downloads 57113438 The Morphological Processes of Bura Verbs
Authors: Yakubu Bitrus Gali
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Bura refers both to the kingdom, the people as well as to the language. It is a language spoken in North-Eastern Nigeria. It is also classified under the Chadic group of languages, subgroup of the Afro-Asiatic phylum. Three morphological processes were found to be operating in Bura language viz: affixation, reduplication and modification. Affixation could be prefixation, infixation and suffixation, while reduplication and modification are divided into complete and partial. Verbs as well, can be formed through various processes like affixation, reduplication and modification. The aim of this paper is to examine the morphological processes that are found in Bura language. In this study, research informants were selected by means of sampling technique. The study helps us to understand that Bura like other languages morphological processes of verbs is possible.Keywords: Bura language, infixation, morphological processes, prefixation, suffixation
Procedia PDF Downloads 51113437 An Analysis of Possible Implications of Patent Term Extension in Pharmaceutical Sector on Indian Consumers
Authors: Anandkumar Rshindhe
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Patents are considered as good monopoly in India. It is a mechanism by which the inventor is encouraged to do invention and also to make available to the society at large with a new useful technology. Patent system does not provide any protection to the invention itself but to the claims (rights) which the patentee has identified in relation to his invention. Thus the patentee is granted monopoly to the extent of his recognition of his own rights in the form of utilities and all other utilities of invention are for the public. Thus we find both benefit to the inventor and the public at large that is the ultimate consumer. But developing any such technology is not free of cost. Inventors do a lot of investment in the coming out with a new technologies. One such example if of Pharmaceutical industries. These pharmaceutical Industries do lot of research and invest lot of money, time and labour in coming out with these invention. Once invention is done or process identified, in order to protect it, inventors approach Patent system to protect their rights in the form of claim over invention. The patent system takes its own time in giving recognition to the invention as patent. Even after the grant of patent the pharmaceutical companies need to comply with many other legal formalities to launch it as a drug (medicine) in market. Thus major portion in patent term is unproductive to patentee and whatever limited period the patentee gets would be not sufficient to recover the cost involved in invention and as a result price of patented product is raised very much, just to recover the cost of invent. This is ultimately a burden on consumer who is paying more only because the legislature has failed to provide for the delay and loss caused to patentee. This problem can be effectively remedied if Patent Term extension is done. Due to patent term extension, the inventor gets some more time in recovering the cost of invention. Thus the end product is much more cheaper compared to non patent term extension.The basic question here arises is that when the patent period granted to a patentee is only 20 years and out of which a major portion is spent in complying with necessary legal formalities before making the medicine available in market, does the company with the limited period of monopoly recover its investment made for doing research. Further the Indian patent Act has certain provisions making it mandatory on the part of patentee to make its patented invention at reasonable affordable price in India. In the light of above questions whether extending the term of patent would be a proper solution and a necessary requirement to protect the interest of patentee as well as the ultimate consumer. The basic objective of this paper would be to check the implications of Extending the Patent term on Indian Consumers. Whether it provides the benefits to the patentee, consumer or a hardship to the Generic industry and consumer.Keywords: patent term extention, consumer interest, generic drug industry, pharmaceutical industries
Procedia PDF Downloads 44313436 The Learning Impact of a 4-Dimensional Digital Construction Learning Environment
Authors: Chris Landorf, Stephen Ward
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This paper addresses a virtual environment approach to work integrated learning for students in construction-related disciplines. The virtual approach provides a safe and pedagogically rigorous environment where students can apply theoretical knowledge in a simulated real-world context. The paper describes the development of a 4-dimensional digital construction environment and associated learning activities funded by the Australian Office for Learning and Teaching. The environment was trialled with over 1,300 students and evaluated through questionnaires, observational studies and coursework analysis. Results demonstrate a positive impact on students’ technical learning and collaboration skills, but there is need for further research in relation to critical thinking skills and work-readiness.Keywords: architectural education, construction industry, digital learning environments, immersive learning
Procedia PDF Downloads 39513435 Lapped Gussets Joints in Compression
Authors: K. R. Tshunza, A. Elvin, A. Gabremmeskel
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Final results of an extensive laboratory research program on “lapped gusset joints in compression” are presented. The investigation was carried out at the Heavy structures laboratory at the University of the Witwatersrand in Johannesburg, South Africa. A proposed, relatively easy to use analytical equation was found to be reasonably adequate in determining the global compressive capacity of lapped gussets joints under compressive load. A wide range of lapped mild steel plates of varying slenderness, welded on 219*10 and 127*6 Mild steel circular hollow sections of 1m length were tested in compression and the formula was validated with experimental results. The investigation show that the connection’s capacity is controlled by flexure due to the eccentricity between the plates that are connected side to side.Keywords: compression, eccentricity, lapped gussets joints, moment resistance
Procedia PDF Downloads 30013434 Soil-Cement Floor Produced with Alum Water Treatment Residues
Authors: Flavio Araujo, Paulo Scalize, Julio Lima, Natalia Vieira, Antonio Albuquerque, Isabela Santos
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From a concern regarding the environmental impacts caused by the disposal of residues generated in Water Treatment Plants (WTP's), alternatives ways have been studied to use these residues as raw material for manufacture of building materials, avoiding their discharge on water streams, disposal on sanitary landfills or incineration. This paper aims to present the results of a research work, which is using WTR for replacing the soil content in the manufacturing of soil-cement floor with proportions of 0, 5, 10 and 15%. The samples tests showed a reduction mechanical strength in so far as has increased the amount of waste. The water absorption was below the maximum of 6% required by the standard. The application of WTR contributes to the reduction of the environmental damage in the water treatment industry.Keywords: residue, soil-cement floor, sustainable, WTP
Procedia PDF Downloads 56013433 Estimating Age In Deceased Persons From The North Indian Population Using Ossification Of The Sternoclavicular Joint
Authors: Balaji Devanathan, Gokul G, Raveena Divya, Abhishek Yadav, Sudhir K.Gupta
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Background: Age estimation is a common problem in administrative settings, medico legal cases, and among athletes competing in different sports. Age estimation is a problem in medico legal problems that arise in hospitals when there has been a criminal abortion, when consenting to surgery or a general physical examination, when there has been infanticide, impotence, sterility, etc. Medical imaging progress has benefited forensic anthropology in various ways, most notably in the area of determining bone age. An efficient method for researching the epiphyseal union and other differences in the body's bones and joints is multi-slice computed tomography. There isn't a significant database on Indians available. So to obtain an Indian based database author has performed this original study. Methodologies: The appearance and fusion of ossification centre of sternoclavicular joint is evaluated, and grades were assigned accordingly. Using MSCT scans, we examined the relationship between the age of the deceased and alterations in the sternoclavicular joint during the appearance and union in 500 instances, 327 men and 173 females, in the age range of 0 to 25 years. Results: According to our research in both the male and female groups, the ossification centre for the medial end of the clavicle first appeared between the ages of 18.5 and 17.1 respectively. The age range of the partial union was 20.4 and 20.2 years old. The earliest age of complete fusion was 23 years for males and 22 years for females. For fusion of their sternebrae into one, age range is 11–24 years for females and 17–24 years. The fusion of the third and fourth sternebrae was completed by 11 years. The fusions of the first and second and second and third sternebrae occur by the age of 17 years. Furthermore, correlation and reliability were carried out which yielded significant results. Conclusion: With numerous exceptions, the projected values are consistent with a large number of the previously developed age charts. These variations may be caused by the ethnic or regional heterogeneity in the ossification pattern among the population under study. The pattern of bone maturation did not significantly differ between the sexes, according to the study. The study's age range was 0 to 25 years, and for obvious reasons, the majority of the occurrences occurred in the last five years, or between 20 and 25 years of age. This resulted in a comparatively smaller study population for the 12–18 age group, where age estimate is crucial because of current legal requirements. It will require specialized PMCT research in this age range to produce population standard charts for age estimate. The medial end of the clavicle is one of several ossification foci that are being thoroughly investigated since they are challenging to assess with a traditional X-ray examination. Combining the two has been shown to be a valid result when it comes to raising the age beyond eighteen.Keywords: age estimation, sternoclavicular joint, medial clavicle, computed tomography
Procedia PDF Downloads 3713432 Social Enterprises in India: Conceptualization and Challenges
Authors: Prajakta Khare
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There is a huge number of social enterprises operating in India, across all enterprise sizes and forms addressing diverse social issues. Some cases such as such as Aravind eye care, Narayana Hridalaya, SEWA have been studied extensively in management literature and are known cases in social entrepreneurship. But there are several smaller social enterprises in India that are not called so per se due to the lack of understanding of the concept. There is a lack of academic research on social entrepreneurship in India and the term ‘social entrepreneurship’ is not yet widely known in the country, even by people working in this field as was found by this study. The present study aims to identify the most prominent form of social enterprises in India, the profile of the entrepreneurs, challenges faced, the lessons (theory and practices) emerging from their functioning and finally the factors contributing to the enterprises’ success. This is a preliminary exploratory study using primary data from 30 social enterprises in India. The study used snow ball sampling and a qualitative analysis. Data was collected from founders of social enterprises through written structured questionnaires, open-ended interviews and field visits to enterprises. The sample covered enterprises across sectors such as environment, affordable education, children’s rights, rain water harvesting, women empowerment etc. The interview questions focused on founder’s background and motivation, qualifications, funding, challenges, founder’s understanding and perspectives on social entrepreneurship, government support, linkages with other organizations etc. apart from several others. The interviews were conducted across 3 languages - Hindi, Marathi, English and were then translated and transcribed. 50% of founders were women and 65% of the total founders were highly qualified with a MBA, PhD or MBBS. The most important challenge faced by these entrepreneurs is recruiting skilled people. When asked about their understanding of the term, founders had diverse perspectives. Also, their understandings about the term social enterprise and social entrepreneur were extremely varied. Some founders identified the terms with doing something good for the society, some thought that every business can be called a social enterprise. 35% of the founders were not aware of the term social entrepreneur/ social entrepreneurship. They said that they could identify themselves as social entrepreneurs after discussions with the researcher. The general perception in India is that ‘NGOs are corrupt’- fighting against this perception to secure funds is also another problem as pointed out by some founders. There are unique challenges that social entrepreneurs in India face, as the political, social, economic environment around them is rapidly changing; and getting adequate support from the government is a problem. The research in its subsequent stages aims to clarify existing, missing and new definitions of the term to provide deeper insights in the terminology and issues relating to Social Entrepreneurship in India.Keywords: challenges, India, social entrepreneurship, social entrepreneurs
Procedia PDF Downloads 46413431 Preparation and Characterization of α–Alumina with Low Sodium Oxide
Authors: Gyung Soo Jeon, Hong Bae Kim, Chi Jung Oh
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In order to prepare the α-alumina with low content of sodium oxide from aluminum trihydroxide as a reactant, three kinds of methods were employed as follows; the mixture of Chamotte (aggregate composed of silica and alumina), ammonium chloride and aluminum fluoride with aluminum trihydroxide under 1600°C, respectively. The sodium oxide in α-alumina produced above methods was analyzed by XRF and the particle size distribution was determined by particle size analyzer, and the specific surface area of α-alumina was measured by BET method, and phase of α-alumina produced was confirmed by XRD. Acknowledgement: This research was supported by Development Program of Technical Innovation funded by Korea Technology and Information Promotion Agency for SMEs (KTIP-2016-S2401821).Keywords: α-alumina, sodium oxide, aluminum trihydroxide, Chamotte, ammonium chloride, aluminum fluoride
Procedia PDF Downloads 31013430 Human Rights on Digital Platforms
Authors: Niina Meriläinen
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Digital platforms are arenas for dialogue, various kinds of political debates, information and news gathering, policymaking, and social change processes. Human rights serve as examples of social and political issues that are universally noted as principles and yet often violated on digital platforms as well as in the analog world. Digital platforms in this study are different Internet sites, blogs, discussion platforms, social media apps, and gaming. Various actors, from human rights activists and non-governmental organizations to individual people, governments, and corporations, use digital platforms along with analog arenas to discuss and defend human rights, while violators can find new victims and continue violating rights on the same platforms. Digital platforms create opportunities for various women and minorities to empower themselves and others and to be active in various arenas of society and policymaking. At the same time, digital platforms pose threats to human rights globally, especially to women, girls, and minorities. The results of this meta-study of n=120 academic case studies indicate that more research is needed to determine the framework of human rights and human rights on digital platforms. A broad discussion must be had on what human rights require in the digital realm and how ICTs may enhance or threaten our ability to respect, protect, and fulfill a wide variety of human rights while various digital platforms pose multiple threats to human rights. This relates to the willingness of political decision-makers to act upon various crimes committed on and with online platforms. More research is needed to determine the framework of digital human rights and human rights on digital platforms in relation to political communication and decision-making. It is important to develop a framework in which these are defined. It must be discussed who participates in this process: those whose rights are violated, companies that profit by selling our personal data, activists, governments, and some unknown actors. In the end, the question comes back to who has the power to define what we talk about, when, and where. This use of power plays a big role. Digital platforms illustrate the darker side of technological progress, which, on the one hand, has given various people the possibility to engage in society, empower themselves, and take ownership of their rights globally. At the same time, the platforms enable others to use the same platforms to find victims, abuse them, and exploit them. Bullying, harassment, and violence are rampant on various digital platforms, where minorities and people with limited support are victims. There is indeed a need for a discussion of normative values in the era of fake news, the power of influencers, Trumpism, and institutionalized disregard for human rights, gender equality, and the elimination of gender-based violence online. Attention and obligations must be placed on politicians and internet architecture, such as corporations, and their roles in human rights and their violations online.Keywords: human rights, digital platforms, violations, internet, social media
Procedia PDF Downloads 4713429 Artificial Intelligence and Robotics in the Eye of Private Law with Special Regards to Intellectual Property and Liability Issues
Authors: Barna Arnold Keserű
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In the last few years (what is called by many scholars the big data era) artificial intelligence (hereinafter AI) get more and more attention from the public and from the different branches of sciences as well. What previously was a mere science-fiction, now starts to become reality. AI and robotics often walk hand in hand, what changes not only the business and industrial life, but also has a serious impact on the legal system. The main research of the author focuses on these impacts in the field of private law, with special regards to liability and intellectual property issues. Many questions arise in these areas connecting to AI and robotics, where the boundaries are not sufficiently clear, and different needs are articulated by the different stakeholders. Recognizing the urgent need of thinking the Committee on Legal Affairs of the European Parliament adopted a Motion for a European Parliament Resolution A8-0005/2017 (of January 27th, 2017) in order to take some recommendations to the Commission on civil law rules on robotics and AI. This document defines some crucial usage of AI and/or robotics, e.g. the field of autonomous vehicles, the human job replacement in the industry or smart applications and machines. It aims to give recommendations to the safe and beneficial use of AI and robotics. However – as the document says – there are no legal provisions that specifically apply to robotics or AI in IP law, but that existing legal regimes and doctrines can be readily applied to robotics, although some aspects appear to call for specific consideration, calls on the Commission to support a horizontal and technologically neutral approach to intellectual property applicable to the various sectors in which robotics could be employed. AI can generate some content what worth copyright protection, but the question came up: who is the author, and the owner of copyright? The AI itself can’t be deemed author because it would mean that it is legally equal with the human persons. But there is the programmer who created the basic code of the AI, or the undertaking who sells the AI as a product, or the user who gives the inputs to the AI in order to create something new. Or AI generated contents are so far from humans, that there isn’t any human author, so these contents belong to public domain. The same questions could be asked connecting to patents. The research aims to answer these questions within the current legal framework and tries to enlighten future possibilities to adapt these frames to the socio-economical needs. In this part, the proper license agreements in the multilevel-chain from the programmer to the end-user become very important, because AI is an intellectual property in itself what creates further intellectual property. This could collide with data-protection and property rules as well. The problems are similar in the field of liability. We can use different existing forms of liability in the case when AI or AI led robotics cause damages, but it is unsure that the result complies with economical and developmental interests.Keywords: artificial intelligence, intellectual property, liability, robotics
Procedia PDF Downloads 19313428 The Application of Artificial Neural Network for Bridge Structures Design Optimization
Authors: Angga S. Fajar, A. Aminullah, J. Kiyono, R. A. Safitri
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This paper discusses about the application of ANN for optimizing of bridge structure design. ANN has been applied in various field of science concerning prediction and optimization. The structural optimization has several benefit including accelerate structural design process, saving the structural material, and minimize self-weight and mass of structure. In this paper, there are three types of bridge structure that being optimized including PSC I-girder superstructure, composite steel-concrete girder superstructure, and RC bridge pier. The different optimization strategy on each bridge structure implement back propagation method of ANN is conducted in this research. The optimal weight and easier design process of bridge structure with satisfied error are achieved.Keywords: bridge structures, ANN, optimization, back propagation
Procedia PDF Downloads 36413427 Effect of Relative Humidity on Corrosion Behavior of SN-0.7Cu Solder under Polyvinyl Chloride Fire Smoke Atmosphere
Authors: Qian Li, Shouxiang Lu
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With the rapid increase in electric power use, wire and cable fire occur more and more frequent. The fire smoke has a corrosive effect on the solders, which seriously affects the function of electronic equipment. In this research, the effect of environment relative humidity on corrosion behavior of Sn-0.7Cu solder has been researched under 140 g·m⁻³ polyvinyl chloride (PVC) fire smoke atmosphere. The mass loss of Sn-0.7Cu solder increased with the relative humidity. Furthermore, the microstructures and corrosion mechanism were analyzed by using SEM, EDS, XRD, and XPS. The result shows that Sn₂₁Cl₁₆(OH)₁₄O₆ is the main corrosion products and the corrosion process is an electrochemical reaction. The present work could provide guidance to the risk assessment for electronic equipment rescue after a fire.Keywords: corrosion, fire smoke, relative humidity, Sn-0.7Cu solder
Procedia PDF Downloads 35613426 An Exploratory Study of the Effects of Head Movement on Engagement within a Telepresence Environment
Authors: B. S. Bamoallem, A. J. Wodehouse, G. M. Mair
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Communication takes place not only through speech, but also by means of gestures such as facial expressions, gaze, head movements, hand movements and body posture, and though there has been rapid development, communication platforms still lack this type of behavior. We believe communication platforms need to fully achieve this verbal and non-verbal behavior in order to make interactions more engaging and more efficient. In this study we decided to focus our research on the head rather than any other body part as it is a rich source of information for speech-related movement Thus we aim to investigate the value of incorporating head movements into the use of telepresence robots as communication platforms; this will be done by investigating a system that reproduces head movement manually as closely as possible.Keywords: engagement, nonverbal behaviours, head movements, face-to-face interaction, telepresence robot
Procedia PDF Downloads 45013425 Estimation of Sediment Transport into a Reservoir Dam
Authors: Kiyoumars Roushangar, Saeid Sadaghian
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Although accurate sediment load prediction is very important in planning, designing, operating and maintenance of water resources structures, the transport mechanism is complex, and the deterministic transport models are based on simplifying assumptions often lead to large prediction errors. In this research, firstly, two intelligent ANN methods, Radial Basis and General Regression Neural Networks, are adopted to model of total sediment load transport into Madani Dam reservoir (north of Iran) using the measured data and then applicability of the sediment transport methods developed by Engelund and Hansen, Ackers and White, Yang, and Toffaleti for predicting of sediment load discharge are evaluated. Based on comparison of the results, it is found that the GRNN model gives better estimates than the sediment rating curve and mentioned classic methods.Keywords: sediment transport, dam reservoir, RBF, GRNN, prediction
Procedia PDF Downloads 49113424 Effect of Removing Hub Domain on Human CaMKII Isoforms Sensitivity to Calcium/Calmodulin
Authors: Ravid Inbar
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CaMKII (calcium-calmodulin dependent protein kinase II) makes up 2% of the protein in our brain and has a critical role in memory formation and long-term potentiation of neurons. Despite this, research has yet to uncover the role of one of the domains on the activation of this kinase. The following proposes to express the protein without the hub domain in E. coli, leaving only the kinase and regulatory segment of the protein. Next, a series of kinase assays will be conducted to elucidate the role the hub domain plays on CaMKII sensitivity to calcium/calmodulin activation. The hub domain may be important for activation; however, it may also be a variety of domains working together to influence protein activation and not the hub alone. Characterization of a protein is critical to the future understanding of the protein's function, as well as for producing pharmacological targets in cases of patients with diseases.Keywords: CaMKII, hub domain, kinase assays, kinase + reg seg
Procedia PDF Downloads 8213423 Macronutrients and the FTO Gene Expression in Hypothalamus: A Systematic Review of Experimental Studies
Authors: Saeid Doaei
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The various studies have examined the relationship between FTO gene expression and macronutrients levels. In order to obtain better viewpoint from this interactions, all of the existing studies were reviewed systematically. All published papers have been obtained and reviewed using standard and sensitive keywords from databases such as CINAHL, Embase, PubMed, PsycInfo, and the Cochrane, from 1990 to 2016. The results indicated that all of 6 studies that met the inclusion criteria (from a total of 428 published article) found FTO gene expression changes at short-term follow-ups. Four of six studies found an increased FTO gene expression after calorie restriction, while two of them indicated decreased FTO gene expression. The effect of protein, carbohydrate and fat were separately assessed and suggested by all of six studies. In conclusion, the level of FTO gene expression in hypothalamus is related to macronutrients levels. Future research should evaluate the long-term impact of dietary interventions.Keywords: obesity, gene expression, FTO, macronutrients
Procedia PDF Downloads 25713422 Impact of Primary Care on Sexual and Reproductive Health for Migrant Women in Medellín Colombia
Authors: Alexis Piedrahita, Ludi Valencia, Aura Gutierrez
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The migration crisis that is currently being experienced in the world is a continuous phenomenon that has had solutions in form but not in substance, violating the international humanitarian law of people who are in transit through countries foreign to their roots, especially women of age reproductive, this has caused different governments and organizations worldwide to meet around this problem to define concise actions to protect the rights of migrant women in the world. This research compiles the stories of migrant women who arrive in Colombia seeking better opportunities, such as accessibility to comprehensive and quality health services, including primary health care. This is the gateway to the offer of health promotion and disease prevention services.Keywords: accessibility, primary health care, sexual and reproductive health, sustainable development goals, women migrant
Procedia PDF Downloads 6013421 Reclaiming and Reconstructing the History of the Universal Declaration of Human Rights
Authors: Hamid Vahidkia
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The origins of the Universal Declaration of Human Rights (UDHR) are not widely understood, leading to misconceptions that need to be examined. Recent research disputes the idea that the UDHR was exclusively backed and endorsed by Western countries and even raised doubts about powerful nations backing the creation of global human rights norms. This article examines four political misconceptions regarding the Universal Declaration, with each one having some truth to it but also being misleading. The significance of small states in promoting human rights norms has been underestimated, just as the importance of large states has been exaggerated in history. The Universal Declaration was created through negotiations with the involvement of numerous states. All states have a stake in small states reclaiming their portion of history due to the legitimacy it gained from the political process that formed it.Keywords: declaration. law, rights, humanity, UDHR
Procedia PDF Downloads 3113420 The Prediction of Reflection Noise and Its Reduction by Shaped Noise Barriers
Authors: I. L. Kim, J. Y. Lee, A. K. Tekile
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In consequence of the very high urbanization rate of Korea, the number of traffic noise damages in areas congested with population and facilities is steadily increasing. The current environmental noise levels data in major cities of the country show that the noise levels exceed the standards set for both day and night times. This research was about comparative analysis in search for optimal soundproof panel shape and design factor that can minimize sound reflection noise. In addition to the normal flat-type panel shape, the reflection noise reduction of swelling-type, combined swelling and curved-type, and screen-type were evaluated. The noise source model Nord 2000, which often provides abundant information compared to models for the similar purpose, was used in the study to determine the overall noise level. Based on vehicle categorization in Korea, the noise levels for varying frequency from different heights of the sound source (directivity heights of Harmonize model) have been calculated for simulation. Each simulation has been made using the ray-tracing method. The noise level has also been calculated using the noise prediction program called SoundPlan 7.2, for comparison. The noise level prediction was made at 15m (R1), 30 m (R2) and at middle of the road, 2m (R3) receiving the point. By designing the noise barriers by shape and running the prediction program by inserting the noise source on the 2nd lane to the noise barrier side, among the 6 lanes considered, the reflection noise slightly decreased or increased in all noise barriers. At R1, especially in the cases of the screen-type noise barriers, there was no reduction effect predicted in all conditions. However, the swelling-type showed a decrease of 0.7~1.2 dB at R1, performing the best reduction effect among the tested noise barriers. Compared to other forms of noise barriers, the swelling-type was thought to be the most suitable for reducing the reflection noise; however, since a slight increase was predicted at R2, further research based on a more sophisticated categorization of related design factors is necessary. Moreover, as swellings are difficult to produce and the size of the modules are smaller than other panels, it is challenging to install swelling-type noise barriers. If these problems are solved, its applicable region will not be limited to other types of noise barriers. Hence, when a swelling-type noise barrier is installed at a downtown region where the amount of traffic is increasing every day, it will both secure visibility through the transparent walls and diminish any noise pollution due to the reflection. Moreover, when decorated with shapes and design, noise barriers will achieve a visual attraction than a flat-type one and thus will alleviate any psychological hardships related to noise, other than the unique physical soundproofing functions of the soundproof panels.Keywords: reflection noise, shaped noise barriers, sound proof panel, traffic noise
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