Search results for: pathology reports
769 Effects of Audit Quality and Corporate Governance on Earnings Management of Quoted Deposit Money Banks in Nigeria
Authors: Joel S. Akintayo, Ramat T. Salman
Abstract:
The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.Keywords: audit quality, audit tenure, audit fee, board independence, corporate governance, earnings management
Procedia PDF Downloads 197768 Adaptation and Validation of Voice Handicap Index in Telugu Language
Authors: B. S. Premalatha, Kausalya Sahani
Abstract:
Background: Voice is multidimensional which convey emotion, feelings, and communication. Voice disorders have an adverse effect on the physical, emotional and functional domains of an individual. Self-rating by clients about their voice problem helps the clinicians to plan intervention strategies. Voice handicap index is one such self-rating scale contains 30 questions that quantify the functional, physical and emotional impacts of a voice disorder on a patient’s quality of life. Each subsection has 10 questions. Though adapted and validated versions of VHI are available in other Indian languages but not in Telugu, which is a Dravidian language native to India. It is mainly spoken in Andhra Pradesh and neighbouring states in southern India. Objectives: To adapt and validate the English version of Voice Handicap Index (VHI) into Telugu language and evaluate its internal consistency and clinical validate in Telugu speaking population. Materials: The study carried out in three stages. First stage was a forward translation of English version of VHI, was given to ten experts, who were well proficient in writing and reading Telugu and five speech-language pathologists to translate into Telugu. Second Stage was backward translation where translated version of Telugu was given to a different group of ten experts (who were well proficient in writing and reading Telugu) and five speech-language pathologists who were native Telugu speakers and had good proficiency in Telugu and English. The third stage was an administration of translated version on Telugu to the targeted population. Totally 40 clinical subjects and 40 normal controls served as participants, and each group had 26 males and 14 females’ age range of 20 to 60 years. Clinical group comprised of individuals with laryngectomee with the Tracheoesophageal puncture (n=18), laryngitis (n=11), vocal nodules (n=7) and vocal fold palsy (n=4). Participants were asked to mark of their each experience on a 5 point equal appearing scale (0=never, 1=almost never, 2=sometimes, 3=almost always, 4=always) with a maximum total score of 120. Results: Statistical analysis was made by using SPSS software (22.0.0 Version). Mean, standard deviation and percentage (%) were calculated all the participants for both the groups. Internal consistency of VHI in Telugu was found to be excellent with the consistency scores for all the domains such as physical, emotional and functional are 0.742, 0.934and 0.938. The validity of scores showed a significant difference between clinical population and control group for domains like physical, emotional and functional and total scores. P value found to be less than 0.001( < 0.001). Negative correlation found in age and gender among self-domains such as physical, emotional and functional total scores in dysphonic and control group. Conclusion: The present study indicated that VHI in Telugu is able to discriminate participants having voice pathology from normal populations, which make this as a valid tool to collect information about their voice from the participants.Keywords: adaptation, Telugu Version, translation, Voice Handicap Index (VHI)
Procedia PDF Downloads 277767 A Comparison of Clinical and Pathological TNM Staging in a COVID-19 Era
Authors: Sophie Mills, Leila L. Touil, Richard Sisson
Abstract:
Introduction: The TNM classification is the global standard for the staging of head and neck cancers. Accurate clinical-radiological staging of tumours (cTNM) is essential to predict prognosis, facilitate surgical planning and determine the need for other therapeutic modalities. This study aims to determine the accuracy of pre-operative cTNM staging using pathological TNM (pTNM) and consider possible causes of TNM stage migration, noting any variation throughout the COVID-19 pandemic. Materials and Methods: A retrospective cohort study examined records of patients with surgical management of head and neck cancer at a tertiary head and neck centre from November 2019 to November 2020. Data was extracted from Somerset Cancer Registry and histopathology reports. cTNM and pTNM were compared before and during the first wave of COVID-19, as well as with other potential prognostic factors such as tumour site and tumour stage. Results: 119 cases were identified, of which 52.1% (n=62) were male, and 47.9% (n=57) were female with a mean age of 67 years. Clinical and pathological staging differed in 54.6% (n=65) of cases. Of the patients with stage migration, 40.4% (n=23) were up-staged and 59.6% (n=34) were down-staged compared with pTNM. There was no significant difference in the accuracy of cTNM staging compared with age, sex, or tumour site. There was a statistically highly significant (p < 0.001) correlation between cTNM accuracy and tumour stage, with the accuracy of cTNM staging decreasing with the advancement of pTNM staging. No statistically significant variation was noted between patients staged prior to and during COVID-19. Conclusions: Discrepancies in staging can impact management and outcomes for patients. This study found that the higher the pTNM, the more likely stage migration will occur. These findings are concordant with the oncology literature, which highlights the need to improve the accuracy of cTNM staging for more advanced tumours.Keywords: COVID-19, head and neck cancer, stage migration, TNM staging
Procedia PDF Downloads 109766 Cyclic Response of Reinforced Concrete Beam-Column Joint Strengthening by FRP
Authors: N. Attari, S. Amziane, M. Chemrouk
Abstract:
A large number of old buildings have been identified as having potentially critical detailing to resist earthquakes. The main reinforcement of lap-spliced columns just above the joint region, discontinuous bottom beam reinforcement, and little or no joint transverse reinforcement are the most critical details of interior beam column joints in such buildings. This structural type constitutes a large share of the building stock, both in developed and developing countries, and hence it represents a substantial exposure. Direct observation of damaged structures, following the Algiers 2003 earthquake, has shown that damage occurs usually at the beam-column joints, with failure in bending or shear, depending on geometry and reinforcement distribution and type. While substantial literature exists for the design of concrete frame joints to withstand this type of failure, after the earthquake many structures were classified as slightly damaged and, being uneconomic to replace them, at least in the short term, suitable means of repairs of the beam column joint area are being studied. Furthermore; there exists a large number of buildings that need retrofitting of the joints before the next earthquake. The paper reports the results of the experimental programme, constituted of three beam-column reinforced concrete joints at a scale of one to three (1/3) tested under the effect of a pre-stressing axial load acting over the column. The beams were subjected at their ends to an alternate cyclic loading under displacement control to simulate a seismic action. Strain and cracking fields were monitored with the help a digital recording camera. Following the analysis of the results, a comparison can be made between the performances in terms of ductility, strength and mode of failure of the different strengthening solution considered.Keywords: fibre reinforced polymers, joints, reinforced concrete, beam columns
Procedia PDF Downloads 417765 Caped Intervention: A Single Country Comparative Study of the Role of Russia in Its Involvement in the Crimean Crisis 2014
Authors: Katrina Angeline Santos, Francis Mark Fernandez, Francheska Esmao
Abstract:
Intervention is defined as a forcible interference by a state or states with power in the affairs of another state using force or the threat of force. On the other hand, a military intervention is an intervention, specifically used to define an intervention which uses force. With these, the authors realized a lack in the concept of intervention wherein it is an invited one.The authors wrote this paper to introduce a concept of intervention wherein the intervening state is offering assistance to the state in crisis which asked for one. The authors decided to make a contextual description of this phenomenon because of the lack of concepts regarding intervention between the idea of a single state performing a ‘heroic’ role of intervening in the crisis of another state. The problem that the authors would like to address is regarding the lack of availability in the concept of intervention wherein the state in crisis is seeking the assistance of another state. The authors utilized a contextual description approach to the study through the descriptive presentation of the series of events, by utilizing the news articles and news reports published, which happened in Ukraine and Crimea. This concept is further demonstrated through the utilization of a conceptual framework which shows the mutual relationship between the states. From the analysis of the behavior of Russia and its role in the Crimean Crisis 2014, the authors are able to coin the term, 'Caped Intervention' to describe an intervention of a state as a response to the invitation of assistance of a state in crisis in order for them to achieve their goals. This concept entails a mutual relationship between an intervening state and a sate in crisis. The concept of Caped Intervention describes the role of Russia as a Caped State or an intervening state observed through its action towards Crimea. This concept will help in the observation of the behavior of actors or states in events such as this. It will further help in analyzing the actors’ role in intervention by making it possible to classify the intervening acts into another concept.Keywords: assistance, caped intervention, crisis, heroic
Procedia PDF Downloads 312764 Energy Performance Gaps in Residences: An Analysis of the Variables That Cause Energy Gaps and Their Impact
Authors: Amrutha Kishor
Abstract:
Today, with the rising global warming and depletion of resources every industry is moving toward sustainability and energy efficiency. As part of this movement, it is nowadays obligatory for architects to play their part by creating energy predictions for their designs. But in a lot of cases, these predictions do not reflect the real quantities of energy in newly built buildings when operating. These can be described as ‘Energy Performance Gaps’. This study aims to determine the underlying reasons for these gaps. Seven houses designed by Allan Joyce Architects, UK from 1998 until 2019 were considered for this study. The data from the residents’ energy bills were cross-referenced with the predictions made with the software SefairaPro and from energy reports. Results indicated that the predictions did not match the actual energy usage. An account of how energy was used in these seven houses was made by means of personal interviews. The main factors considered in the study were occupancy patterns, heating systems and usage, lighting profile and usage, and appliances’ profile and usage. The study found that the main reasons for the creation of energy gaps were the discrepancies in occupant usage and patterns of energy consumption that are predicted as opposed to the actual ones. This study is particularly useful for energy-conscious architectural firms to fine-tune the approach to designing houses and analysing their energy performance. As the findings reveal that energy usage in homes varies based on the way residents use the space, it helps deduce the most efficient technological combinations. This information can be used to set guidelines for future policies and regulations related to energy consumption in homes. This study can also be used by the developers of simulation software to understand how architects use their product and drive improvements in its future versions.Keywords: architectural simulation, energy efficient design, energy performance gaps, environmental design
Procedia PDF Downloads 118763 Anti-Corruption Education in Ukraine during Martial Law and in Lithuania during the State of Emergency
Authors: Kateryna Kulyk
Abstract:
Anti-corruption education is an integral element of the corruption prevention mechanism of any state. Effective implementation of anti-corruption policy is impossible without awareness-raising activities. Information campaigns should target different social groups and aim to reduce tolerance to any form of corruption. Today, Ukraine and Lithuania have all the necessary infrastructure to actively work in this direction. Anti-corruption measures and building a society resistant to corruption are particularly important in the context of martial law in Ukraine and the state of emergency in Lithuania, as these conditions increase the risks of corrupt practices. To implement this area of activity, it is recommended to actively involve all state and local authorities, business representatives, non-governmental organisations, and all interested citizens. As of today, educational institutions, specialised anti-corruption bodies, and the public are already involved in this process. The purpose of the research is to draw public attention to the need and importance of obtaining basic knowledge on combating and preventing corruption, even in a state of emergency or martial law. This topic remains relevant even during the period of a state of emergency or martial law, as the risk of corrupt practices increases during these periods. The study is based on a comprehensive analysis of the anti-corruption policies of Ukraine and Lithuania, sociological research, and our own survey of anti-corruption experts. Legislation, reports of anti-corruption bodies and civil society organisations were analysed. We also conducted an anonymous survey of 13 anti-corruption experts on the most important anti-corruption measures in the countries studied. The main contribution of the research is to draw attention to the problem of low awareness of the population of countries about the importance of anti-corruption education as one of the necessary conditions for reducing corruption practices.Keywords: corruption, prevention and combating of corruption, education, anti-corruption education, martial law, state of emergency
Procedia PDF Downloads 35762 Analyzing Apposition and the Typology of Specific Reference in Newspaper Discourse in Nigeria
Authors: Monday Agbonica Bello Eje
Abstract:
The language of the print media is characterized by the use of apposition. This linguistic element function strategically in journalistic discourse where it is communicatively necessary to name individuals and provide information about them. Linguistic studies on the language of the print media with bias for apposition have largely dwelt on other areas but the examination of the typology of appositive reference in newspaper discourse. Yet, it is capable of revealing ways writers communicate and provide information necessary for readers to follow and understand the message. The study, therefore, analyses the patterns of appositional occurrences and the typology of reference in newspaper articles. The data were obtained from The Punch and Daily Trust Newspapers. A total of six editions of these newspapers were collected randomly spread over three months. News and feature articles were used in the analysis. Guided by the referential theory of meaning in discourse, the appositions identified were subjected to analysis. The findings show that the semantic relation of coreference and speaker coreference have the highest percentage and frequency of occurrence in the data. This is because the subject matter of news reports and feature articles focuses on humans and the events around them; as a result, readers need to be provided with some form of detail and background information in order to identify as well as follow the discourse. Also, the non-referential relation of absolute synonymy and speaker synonymy no doubt have fewer occurrences and percentages in the analysis. This is tied to a major feature of the language of the media: simplicity. The paper concludes that appositions is mainly used for the purpose of providing the reader with much detail. In this way, the writer transmits information which helps him not only to give detailed yet concise descriptions but also in some way help the reader to follow the discourse.Keywords: apposition, discourse, newspaper, Nigeria, reference
Procedia PDF Downloads 173761 Partial Replacement for Cement and Coarse Aggregate in Concrete by Using Egg Shell Powder and Coconut Shell
Authors: A. K. Jain, M. C. Paliwal
Abstract:
The production of cement leads to the emission of large amounts of carbon-dioxide gas into the atmosphere which is a major contributor for the greenhouse effect and the global warming; hence it is mandatory either to quest for another material or partly replace it with some other material. According to the practical demonstrations and reports, Egg Shell Powder (ESP) can be used as a binding material for different field applications as it contains some of the properties of lime. It can partially replace the cement and further; it can be used in different proportion for enhancing the performance of cement. It can be used as a first-class alternative, for material reuse and waste recycling practices. Eggshell is calcium rich and analogous to limestone in chemical composition. Therefore, use of eggshell waste for partial replacement of cement in concrete is feasible. Different studies reveal that plasticity index of the soil can be improved by adding eggshell wastes in all the clay soil and it has wider application in construction projects including earth canals and earthen dams. The scarcity of aggregates is also increasing nowadays. Utilization of industrial waste or secondary materials is increasing in different construction applications. Coconut shell was successfully used in the construction industry for partial or full replacement for coarse aggregates. The use of coconut shell gives advantage of using waste material to partially replace the coarse aggregate. Studies carried on coconut shell indicate that it can partially replace the aggregate. It has good strength and modulus properties along with the advantage of high lignin content. It absorbs relatively low moisture due to its low cellulose content. In the paper, study carried out on eggshell powder and coconut shell will be discussed. Optimum proportions of these materials to be used for partial replacement of cement and aggregate will also be discussed.Keywords: greenhouse, egg shell powder, binding material, aggregates, coconut shell, coarse aggregates
Procedia PDF Downloads 253760 Conducting Quality Planning, Assurance and Control According to GMP (Good Manufacturing Practices) Standards and Benchmarking Data for Kuwait Food Industries
Authors: Alaa Alateeqi, Sara Aldhulaiee, Sara Alibraheem, Noura Alsaleh
Abstract:
For the past few decades or so, Kuwait's local food industry has grown remarkably due to increase in demand for processed or semi processed food products in the market. It is important that the ever increasing food manufacturing/processing units maintain the required quality standards as per regional and to some extent international quality requirements. It has been realized that all Kuwait food manufacturing units should understand and follow the international standard practices, and moreover a set of guidelines must be set for quality assurance such that any new business in this area is aware of the minimum requirements. The current study has been undertaken to identify the gaps in Kuwait food industries in following the Good Manufacturing Practices (GMP) in terms of quality planning, control and quality assurance. GMP refers to Good Manufacturing Practices, which are a set of rules, laws or regulations that certify producing products within quality standards and ensuring that it is safe, pure and effective. The present study therefore reports about a ‘case study’ in a reputed food manufacturing unit in Kuwait; starting from assessment of the current practices followed by diagnosis, report of the diagnosis and road map and corrective measures for GMP implementation in the unit. The case study has also been able to identify the best practices and establish a benchmarking data for other companies to follow, through measuring the selected company's quality, policies, products and strategies and compare it with the established benchmarking data. A set of questionnaires and assessment mechanism has been established for companies to identify their ‘benchmarking score’ in relation to the number of non-conformities and conformities with the GMP standard requirements.Keywords: good manufacturing practices, GMP, benchmarking, Kuwait Food Industries, food quality
Procedia PDF Downloads 467759 A Case Study of Response to Dual Genotype Chronic Hepatitis C/HIV Co-Infection to Fixed Dose Sofosbuvir/Ledipasvir
Authors: Tabassum Yasmin, Hamid Pahlevan
Abstract:
HIV/Hepatitis C co-infection treatments have evolved substantially and they have similar sustained virologic response rates as those of Hepatitis C monoinfected population. There are a few studies on therapy of patients with dual genotypes, especially in HIV/Hepatic C coinfected group. Most studies portrayed case reports of dual genotype chronic Hepatitis C coinfection treatment with Sofosbuvir/Ledipasvir and Ribavirin. A 79-year-old male with a history of HIV on Truvada and Isentress had chronic Hepatitis C with 1a and 2 genotypes. The patient has a history of alcohol intake for 40 years but recently stopped drinking alcohol. He has a history of intravenous drug use in the past and currently is not using any recreational drugs. Patient has Fibro score of 0.7 with Metavir score F2 to F4. AFP is 3.2. The HCV RNA is 493,034 IU/ML. The HBV viral DNA is < 1.30 (not detected). The CD4 is 687CU/MM. The FIB 4 is 3.34 with APRI index 0.717. The HIV viral load is 101 copies/ML. MRI abdomen did not show any liver abnormality. Fixed dose Sofosbuvir/Ledipasvir was used for therapy without Ribavirin. He tolerated medication except for some minor gastrointestinal side effects like abdominal bloating. He demonstrated 100% adherence rate. Patient completed 12 weeks of therapy. HCV RNA was undetectable at 4 and 12 weeks. He achieved SVR at week 12 and subsequently had undetectable RNA for 2 years. Dual genotype prevalence in chronic hepatitis C population is rare, especially in HIV/hepatic coinfection. Our case demonstrates that dual genotypic cases can still be successfully treated with Direct Acting Antiviral agents. The newer agents for therapy for pan genotypes were not available at the time the patient was being treated. We demonstrated that dual agent therapy was still able to maintain SVR in our patient.Keywords: HIV/Hepatitis C, SVR (sustained virologic response), DAA (direct active antiviral agents, dual genotype
Procedia PDF Downloads 196758 Impact of E-Resources and Its Acceessability by Faculty and Research Scholars of Academic Libraries: A Case Study
Authors: M. Jaculine Mary
Abstract:
Today electronic resources are considered as an integral part of information sources to impart efficient services to the people aspiring to acquire knowledge in different fields. E-resources are those resources which include documents in e-format that can be accessed via the Internet in a digital library environment. The present study focuses on accessibility and use of e-resources by faculty and research scholars of academic libraries of Coimbatore, TamilNadu, India. The main objectives are to identify their purpose of using e-resources, know the users’ Information and Communication Technology (ICT) skills, identify satisfaction level of availability of e-resources, use of different e-resources, overall user satisfaction of using e-resources, impact of e-resources on their research and problems faced by them in the access of e-resources. The research methodology adopted to collect data for this study includes analysis of survey reports carried out by distributing questionnaires to the users. The findings of the research are based on the study of responses received from questionnaires distributed to a sample population of 200 users. Among the 200 respondents, 55 percent of research students and 45 percent of faculty members were users of e-resources. It was found that a majority of the users agreed that relevant, updated information at a fast pace had influenced them to use e-resources. Most of the respondents were of the view that more numbers of computers in the library would facilitate quick learning. Academic libraries have to take steps to arrange various training and orientation programmes for research students and faculty members to use the availability of e-resources. This study helps the librarian in planning and development of e-resources to provide modern services to their users of libraries. The study recommends that measures should be taken to increase the accessibility level of e-resource services among the information seekers for increasing the best usage of available electronic resources in the academic libraries.Keywords: academic libraries, accessibility, electronic resources, satisfaction level, survey
Procedia PDF Downloads 141757 Electromagnetic Fields Characterization of an Urban Area in Lagos De Moreno Mexico and Its Correlation with Public Health Hazards
Authors: Marco Vinicio Félix Lerma, Efrain Rubio Rosas, Fernando Ricardez Rueda, Victor Manuel Castaño Meneses
Abstract:
This paper reports a spectral analysis of the exposure levels of radiofrequency electromagnetic fields originating from a wide variety of telecommunications sources present in an urban area of Lagos de Moreno, Jalisco, Mexico. The electromagnetic characterization of the urban zone under study was carried out by measurements in 118 sites. Measurements of TETRA,ISM434, LTE800, ISM868, GSM900, GSM1800, 3G UMTS,4G UMTS, Wlan2.4, LTE2.6, DECT, VHF Television and FM radio signals were performed at distances ranging over 10 to 1000m from 87 broadcasting towers concentrated in an urban area of about 3 hectares. The aim of these measurements is the evaluation of the electromagnetic fields power levels generated by communication systems because of their interaction with the human body. We found that in certain regions the general public exposure limits determined by ICNIRP (International Commission of Non Ionizing Radiation Protection) are overpassed from 5% up to 61% of the upper values, indicating an imminent health public hazard, whereas in other regions we found that these limits are not overpassed. This work proposes an electromagnetic pollution classification for urban zones according with ICNIRP standards. We conclude that the urban zone under study presents diverse levels of pollution and that in certain regions an electromagnetic shielding solution is needed in order to safeguard the health of the population that lives there. A practical solution in the form of paint coatings and fiber curtains for the buildings present in this zone is also proposed.Keywords: electromagnetic field, telecommunication systems, electropollution, health hazards
Procedia PDF Downloads 393756 Client Importance and Audit Quality under Civil Law versus Common Law Societies
Authors: Kelly Grani Yuen
Abstract:
Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.Keywords: audit quality, client importance, jurisdiction, modified audit opinions
Procedia PDF Downloads 410755 Violence against Police Officers in Germany
Authors: Anne T. Herr, Clemens Lorei
Abstract:
Employees of organizations with security tasks, such as emergency services, public order services, or police forces, work every day to ensure people's safety. Violence against police is, therefore, a relevant topic both socially and politically. An increase in violence is often discussed without there being any verifiable and generally valid data. So far, scientific research has mainly focused on offender characteristics and crime statistics. These surveys are mostly subjective, retrospective, and neglect the dynamics and interactions in concrete violent situations. Therefore, more recent research methods attempt to capture the issue of violence against emergency forces more comprehensively. However, the operationalization of the constructs and the methodological approach pose particular challenges. This contribution provides an overview of new perspectives on the understanding of violent assaults and identifies current research gaps. In addition, a new research project of the Hessian University of Police and Administration in Germany is presented. In the 'AMBOSafe' study, different theoretical backgrounds for understanding violence against police and emergency services personnel will be combined in order to capture as many different perspectives of violent assaults as possible in a multimodal research approach. In a retrospective as well as in a longitudinal survey, the conditions of escalation dynamics in the assaults are recorded and supplemented by the current and valid prevalence of physical and verbal assaults in a period of four months. In addition, qualitative interviews with those affected will be used to record more detailed descriptions of and the feelings during the assaults, as well as possible causes and connections between the different groups of people. In addition to the reports of the police forces, the motives of the attackers will be collected and supplemented by analyzing the criminal case files. This knowledge can contribute to a more comprehensive understanding of violent assaults against police forces in order to be able to derive scientifically based preventive measures.Keywords: assaults, crime statistics, escalation dynamics, police
Procedia PDF Downloads 114754 Applications of Forensics/DNA Tools in Combating Gender-Based Violence: A Case Study in Nigeria
Authors: Edeaghe Ehikhamenor, Jennifer Nnamdi
Abstract:
Introduction: Gender-based violence (GBV) was a well-known global crisis before the COVID-19 pandemic. The pandemic burden only intensified the crisis. With prevailing lockdowns, increased poverty due to high unemployment, especially affecting females, and other mobility restrictions that have left many women trapped with their abusers, plus isolation from social contact and support networks, GBV cases spiraled out of control. Prevalence of economic with cultural disparity, which is greatly manifested in Nigeria, is a major contributory factor to GBV. This is made worst by religious adherents where the females are virtually relegated to the background. Our societal approaches to investigations and sanctions to culprits have not sufficiently applied forensic/DNA tools in combating these major vices. Violence against women or some rare cases against men can prevent them from carrying out their duties regardless of the position they hold. Objective: The main objective of this research is to highlight the origin of GBV, the victims, types, contributing factors, and the applications of forensics/DNA tools and remedies so as to minimize GBV in our society. Methods: Descriptive information was obtained through the search on our daily newspapers, electronic media, google scholar websites, other authors' observations and personal experiences, plus anecdotal reports. Results: Findings from our exploratory searches revealed a high incidence of GBV with very limited or no applications of Forensics/DNA tools as an intervening mechanism to reduce GBV in Nigeria. Conclusion: Nigeria needs to develop clear-cut policies on forensics/DNA tools in terms of institutional framework to develop a curriculum for the training of all stakeholders to fast-track justice for victims of GBV so as to serve as a deterrent to other culprits.Keywords: gender-based violence, forensics, DNA, justice
Procedia PDF Downloads 84753 Cinematic Liberty vs. Offending Social, Religious Beliefs: With Special Reference to the Controversial Contents in Cinema and Print Media
Authors: Govind Ji Pandey
Abstract:
The divergent opinions in the society are important for its development but with reasonable restrictions. The world recently witnessed one of the most violent protests by a group against the editor and publisher of the magazine ‘Charlie Hebdo’ for publishing cartoon of their religious leader. The supporter of freedom of speech and expression around the world were in shock and termed it the strongest attack against the free speech. People all around the world condemned the killing of the journalists but many soft voices from several corners were also coming for reasonable restrictions on the freedom of speech and expression. Of late, Indian society has witnessed many protests and supports of films with controversial content. It is the beauty of the Indian democracy which gives an opportunity to all for discussion and debate on any issue that challenges established social norms. However, many organizations as well as individuals misuse it for their personal benefits. There have been many film directors who faced protest from several quarters for their controversial themes. This research aims at analyzing the controversial contents published in print media and shown in films. To understand the nature and frequency of such media reports, content analysis technique is used. The research also highlights the perception of the public regarding the controversies. For getting the popular opinion on the coverage of controversial content in cinema and print media, five hundred people from Lucknow, UP, India were randomly selected. The findings of this research are important to understand the response of media and society towards the controversial content presented in cinema and print media. The research highlights that how a handful of people curb free speech in a democratic country like India.Keywords: cinema, censor board, free speech, liberty, social-religious beliefs
Procedia PDF Downloads 264752 Managment Skills and Values of School Aministrator Public Secondary School Division of Leyte Area IV: Enchancement Model
Authors: Jenney Perez Bacalla
Abstract:
The study was conducted to assess the five (5) identified school administrators of the identified secondary schools in terms of professional characteristics, management skills and values patterns in the Division of Leyte Area IV for a proposed enhancement model for school administrators. The study utilized the qualitative method. There were two (2) groups of respondents: the teachers and the school administrators. The teachers perceived the management skills of the school administrators in their technical and conceptual skills and values in planning and organizing work, allocating and using of funds, submitting reports, decision-making, leading people, public relations and community involvement and other value development. It was found out in the study that most of the school administrators’ management skills were very well manifested. Their value patterns were also very well manifested. Most of them had earned master’s degree and with a unit in doctoral and five (5) years and above in service as a school administrator. Most administrators were performing and successfully execute the planning, organizing and utilizing funds and they were able to lead their subordinates. In planning, it shows that administrators studied the future and arrange the plan. Administrators also were able to manage, maintained the good environment wherein individual work together. School administrators were creating an environment conducive to learning. The school administrator is manifesting the desirable practices in school management. In terms of their educational qualifications, they were all qualified. Academic preparation, trainings and maturation were their attributes to the development of managerial skills of the school administrators. They showed competence in the areas of management skills that they were able to carry their functions with utmost responsibility and capability. School administrators in terms of seminars and trainings on administration and supervision were already equipped. It is concluded that the school administrators possessed the necessary skills and work values in administering the school.Keywords: management skills and values, public secondary schools, qualitative, school administrators
Procedia PDF Downloads 335751 Quantifying the Impact of Climate Change on Agritourism: The Transformative Role of Solar Energy in Enhancing Growth and Resilience in Eritrea
Authors: Beyene Daniel Abrha
Abstract:
Agritourism in Eritrea is increasingly threatened by climate change, manifesting through rising temperatures, shifting rainfall patterns, and resource scarcity. This study employs quantitative methods to assess the economic and environmental impacts of climate change on agritourism, utilizing metrics such as annual income fluctuations, changes in visitor numbers, and energy consumption patterns. The methodology relies on secondary data sourced from the World Bank, government reports, and academic publications to analyze the economic viability of integrating solar energy into agritourism operations. Key variables include the Benefits from Renewable Energy (BRE), encompassing cost savings from reduced energy expenses and the monetized value of avoided greenhouse gas emissions. Using a net present value (NPV) framework, the research compares the impact of solar energy against traditional fossil fuel sources by evaluating the Value of Reduced Greenhouse Gas Emissions (CO2) and the Value of Health-Related Costs (VHRC) due to air pollution. The preliminary findings of this research are of utmost importance. They indicate that the adoption of solar energy can enhance energy independence by up to 40%, reduce operational costs by 25%, and stabilize agritourism activities in climate-sensitive regions. This research aims to provide actionable insights for policymakers and stakeholders, supporting the sustainable development of agritourism in Eritrea and contributing to broader climate adaptation strategies. By employing a comprehensive cost-benefit analysis, the study highlights the economic advantages and environmental benefits of transitioning to renewable energy in the face of climate change.Keywords: agritourism, climate change, renewable energy, cost benefit analysis, resilience, cost-benefit analysis
Procedia PDF Downloads 11750 Comparative Study of Conventional and Satellite Based Agriculture Information System
Authors: Rafia Hassan, Ali Rizwan, Sadaf Farhan, Bushra Sabir
Abstract:
The purpose of this study is to compare the conventional crop monitoring system with the satellite based crop monitoring system in Pakistan. This study is conducted for SUPARCO (Space and Upper Atmosphere Research Commission). The study focused on the wheat crop, as it is the main cash crop of Pakistan and province of Punjab. This study will answer the following: Which system is better in terms of cost, time and man power? The man power calculated for Punjab CRS is: 1,418 personnel and for SUPARCO: 26 personnel. The total cost calculated for SUPARCO is almost 13.35 million and CRS is 47.705 million. The man hours calculated for CRS (Crop Reporting Service) are 1,543,200 hrs (136 days) and man hours for SUPARCO are 8, 320hrs (40 days). It means that SUPARCO workers finish their work 96 days earlier than CRS workers. The results show that the satellite based crop monitoring system is efficient in terms of manpower, cost and time as compared to the conventional system, and also generates early crop forecasts and estimations. The research instruments used included: Interviews, physical visits, group discussions, questionnaires, study of reports and work flows. A total of 93 employees were selected using Yamane’s formula for data collection, which is done with the help questionnaires and interviews. Comparative graphing is used for the analysis of data to formulate the results of the research. The research findings also demonstrate that although conventional methods have a strong impact still in Pakistan (for crop monitoring) but it is the time to bring a change through technology, so that our agriculture will also be developed along modern lines.Keywords: area frame, crop reporting service, CRS, sample frame, SRS/GIS, satellite remote sensing/ geographic information system
Procedia PDF Downloads 291749 Layer-by-Layer Modified Ceramic Membranes for Micropollutant Removal
Authors: Jenny Radeva, Anke-Gundula Roth, Christian Goebbert, Robert Niestroj-Pahl, Lars Daehne, Axel Wolfram, Juergen Wiese
Abstract:
Ceramic membranes for water purification combine excellent stability with long-life characteristics and high chemical resistance. Layer-by-Layer coating is a well-known technique for customization and optimization of filtration properties of membranes but is mostly used on polymeric membranes. Ceramic membranes comprising a metal oxide filtration layer of Al2O3 or TiO2 are charged and therefore highly suitable for polyelectrolyte adsorption. The high stability of the membrane support allows efficient backwash and chemical cleaning of the membrane. The presented study reports metal oxide/organic composite membrane with an increased rejection of bivalent salts like MgSO4 and the organic micropollutant Diclofenac. A self-build apparatus was used for applying the polyelectrolyte multilayers on the ceramic membrane. The device controls the flow and timing of the polyelectrolytes and washing solutions. As support for the Layer-by-Layer coat, ceramic mono-channel membranes were used with an inner capillary of 8 mm diameter, which is connected to the coating device. The inner wall of the capillary is coated subsequently with polycat- and anions. The filtration experiments were performed with a feed solution of MgSO4 and Diclofenac. The salt content of the permeate was detected conductometrically and Diclofenac was measured with UV-Adsorption. The concluded results show retention values of magnesium sulfate of 70% and diclofenac retention of 60%. Further experimental research studied various parameters of the composite membrane-like Molecular Weight Cut Off and pore size, Zeta potential and its mechanical and chemical robustness.Keywords: water purification, polyelectrolytes, membrane modification, layer-by-layer coating, ceramic membranes
Procedia PDF Downloads 245748 Compensation Strategies and Their Effects on Employees' Motivation and Organizational Citizenship Behaviour in Some Manufacturing Companies in Lagos, Nigeria
Authors: Ade Oyedijo
Abstract:
This paper reports the findings of a study on the strategic and organizational antecedents and effects of two opposing pay patterns used by some manufacturing companies in Lagos Nigeria with particular reference to the behavioural correlates of the pay strategies considered. The assumed relationship between pay strategies and some organizational correlates such as business and corporate strategies and firm size was considered problematic in view of their likely implications for employee motivation and citizenship behaviour and firm performance. The survey research method was used for the study. Structured, close ended questions were used to collect primary data from the respondents. A multipart Likert scale was used to measure the pay orientations of the respondent firms and the job and organizational involvement of the respondent employees. Utilizing hierarchical linear regression method and "t-test" to analyze the data obtained from 48 manufacturing companies of various sizes and strategies, it was found that the dominant pattern of employee compensation in the sampled manufacturing companies. The study also revealed that the choice of a pay strategy was strongly influenced by organizational size as well as the type of business and corporate level strategies adopted by afirm. Firms pursuing a strategy of related and unrelated diversification are more likely to adopt the algorithmic compensation system than single product firms because of their relatively larger size and scope. However; firms that pursue a competitive advantage through a business level strategy of cost efficiency are more likely to use the experiential, variable pay strategy. The study found that an algorithmic compensation strategy is as effective as experiential compensation strategy in the promotion of organizational citizenship behaviour and motivation of employees.Keywords: compensation, corporate strategy, business strategy, motivation, citizenship behaviour, algorithmic, experiential, organizational commitment, work environment
Procedia PDF Downloads 390747 Spontaneous Reformation of Dehiscent Frontal Sinus Wall after Endoscopic Removal of Mucocele
Authors: Tan Dexian Arthur, James Wei Ming Kwek, Ian Loh, Lee Tee Sin
Abstract:
Statement of the Problem: Mucoceles most commonly affect the frontal sinus, which results from chronic obstruction of the sinus ostium or cystic dilatation of mucous glands with ductal obstruction. They are known to cause bony erosion of the sinus walls, which can lead to large defects. These defects were typically managed by obliteration or cranialization of the frontal sinus. Although short term outcomes of conservative management of significant posterior table defects from fractures are promising, there have been no studies on the long-term outcomes of large dehiscences in the posterior wall of the frontal sinus. Methodology & Findings : Computed Tomography (CT) Paranasal Sinuses images were analyzed and found complete spontaneous osteogenesis of a large dehiscent frontal sinus posterior wall, secondary to a large mucocele, 9 years from functional endoscopic sinus surgery with the defect managed conservatively. Conclusion & Significance: The dura is well known for its osteogenic properties. Prior studies have showed that dura could induce osteogenesis in cutaneous tissue in the absence of other central nervous system structures. It was also demonstrated that osteogenesis and chondrogenesis were possible in zygomatic fractures by transplanting neonatal dura grafts to the bony defects in rats. Extrapolating from these studies, the authors postulate that the presence of dura beneath the bony deformity of the posterior frontal sinus wall had likely initiated the osteogenesis and restored the bony defect in the patient. In our literature review, we did not find any reports of spontaneous osteogenesis of large frontal sinus defects. While our experience is incidental, it reinforces the osteogenetic potential of an intact dura and further highlights that selected large defects of the posterior wall of the frontal sinus can be conservatively managed.Keywords: paranasal sinus mucocele, mucocele, osteogenesis, dehiscence
Procedia PDF Downloads 64746 The Safety Profile of Vilazodone: A Study on Post-Marketing Surveillance
Authors: Humraaz Kaja, Kofi Mensah, Frasia Oosthuizen
Abstract:
Background and Aim: Vilazodone was approved in 2011 as an antidepressant to treat the major depressive disorder. As a relatively new drug, it is not clear if all adverse effects have been identified. The aim of this study was to review the adverse effects reported to the WHO Programme for International Drug Monitoring (PIDM) in order to add to the knowledge about the safety profile and adverse effects caused by vilazodone. Method: Data on adverse effects reported for vilazodone was obtained from the database VigiAccess managed by PIDM. Data was extracted from VigiAccess using Excel® and analyzed using descriptive statistics. The data collected was compared to the patient information leaflet (PIL) of Viibryd® and the FDA documents to determine adverse drug reactions reported post-marketing. Results: A total of 9708 adverse events had been recorded on VigiAccess, of which 6054 were not recorded on the PIL and the FDA approval document. Most of the reports were received from the Americas and were for adult women aged 45-64 years (24%, n=1059). The highest number of adverse events reported were for psychiatric events (19%; n=1889), followed by gastro-intestinal effects (18%; n=1839). Specific psychiatric disorders recorded included anxiety (316), depression (208), hallucination (168) and agitation (142). The systematic review confirmed several psychiatric adverse effects associated with the use of vilazodone. The findings of this study suggested that these common psychiatric adverse effects associated with the use of vilazodone were not known during the time of FDA approval of the drug and is not currently recorded in the patient information leaflet (PIL). Conclusions: In summary, this study found several adverse drug reactions not recorded in documents emanating from clinical trials pre-marketing. This highlights the importance of continued post-marketing surveillance of a drug, as well as the need for further studies on the psychiatric adverse events associated with vilazodone in order to improve the safety profile.Keywords: adverse drug reactions, pharmacovigilance, post-marketing surveillance, vilazodone
Procedia PDF Downloads 115745 Health Information Technology in Developing Countries: A Structured Literature Review with Reference to the Case of Libya
Authors: Haythem A. Nakkas, Philip J. Scott, Jim S. Briggs
Abstract:
This paper reports a structured literature review of the application of Health Information Technology in developing countries, defined as the World Bank categories Low-income countries, Lower-middle-income, and Upper-middle-income countries. The aim was to identify and classify the various applications of health information technology to assess its current state in developing countries and explore potential areas of research. We offer specific analysis and application of HIT in Libya as one of the developing countries. Method: A structured literature review was conducted using the following online databases: IEEE, Science Direct, PubMed, and Google Scholar. Publication dates were set for 2000-2013. For the PubMed search, publications in English, French, and Arabic were specified. Using a content analysis approach, 159 papers were analyzed and a total number of 26 factors were identified that affect the adoption of health information technology. Results: Of the 2681 retrieved articles, 159 met the inclusion criteria which were carefully analyzed and classified. Conclusion: The implementation of health information technology across developing countries is varied. Whilst it was initially expected financial constraints would have severely limited health information technology implementation, some developing countries like India have nevertheless dominated the literature and taken the lead in conducting scientific research. Comparing the number of studies to the number of countries in each category, we found that Low-income countries and Lower-middle-income had more studies carried out than Upper-middle-income countries. However, whilst IT has been used in various sectors of the economy, the healthcare sector in developing countries is still failing to benefit fully from the potential advantages that IT can offer.Keywords: developing countries, developed countries, factors, failure, health information technology, implementation, libya, success
Procedia PDF Downloads 359744 The Neuropsychology of Obsessive Compulsion Disorder
Authors: Mia Bahar, Özlem Bozkurt
Abstract:
Obsessive-compulsive disorder (OCD) is a typical, persistent, and long-lasting mental health condition in which a person experiences uncontrollable, recurrent thoughts (or "obsessions") and/or activities (or "compulsions") that they feel compelled to engage in repeatedly. Obsessive-compulsive disorder is both underdiagnosed and undertreated. It frequently manifests in a variety of medical settings and is persistent, expensive, and burdensome. Obsessive-compulsive neurosis was long believed to be a condition that offered valuable insight into the inner workings of the unconscious mind. Obsessive-compulsive disorder is now recognized as a prime example of a neuropsychiatric condition susceptible to particular pharmacotherapeutic and psychotherapy therapies and mediated by pathology in particular neural circuits. An obsessive-compulsive disorder which is called OCD, usually has two components, one cognitive and the other behavioral, although either can occur alone. Obsessions are often repetitive and intrusive thoughts that invade consciousness. These obsessions are incredibly hard to control or dismiss. People who have OCD often engage in rituals to reduce anxiety associated with intrusive thoughts. Once the ritual is formed, the person may feel extreme relief and be free from anxiety until the thoughts of contamination intrude once again. These thoughts are strengthened through a manifestation of negative reinforcement because they allow the person to avoid anxiety and obscurity. These thoughts are described as autogenous, meaning they most likely come from nowhere. These unwelcome thoughts are related to actions which we can describe as Thought Action Fusion. The thought becomes equated with an action, such as if they refuse to perform the ritual, something bad might happen, and so people perform the ritual to escape the intrusive thought. In almost all cases of OCD, the person's life gets extremely disturbed by compulsions and obsessions. Studies show OCD is an estimated 1.1% prevalence, making it a challenging issue with high co-morbidities with other issues like depressive episodes, panic disorders, and specific phobias. The first to reveal brain anomalies in OCD were numerous CT investigations, although the results were inconsistent. A few studies have focused on the orbitofrontal cortex (OFC), anterior cingulate gyrus (AC), and thalamus, structures also implicated in the pathophysiology of OCD by functional neuroimaging studies, but few have found consistent results. However, some studies have found abnormalities in the basal ganglion. There have also been some discussions that OCD might be genetic. OCD has been linked to families in studies of family aggregation, and findings from twin studies show that this relationship is somewhat influenced by genetic variables. Some Research has shown that OCD is a heritable, polygenic condition that can result from de novo harmful mutations as well as common and unusual variants. Numerous studies have also presented solid evidence in favor of a significant additive genetic component to OCD risk, with distinct OCD symptom dimensions showing both common and individual genetic risks.Keywords: compulsions, obsessions, neuropsychiatric, genetic
Procedia PDF Downloads 64743 How Children Synchronize with Their Teacher: Evidence from a Real-World Elementary School Classroom
Authors: Reiko Yamamoto
Abstract:
This paper reports on how synchrony occurs between children and their teacher, and what prevents or facilitates synchrony. The aim of the experiment conducted in this study was to precisely analyze their movements and synchrony and reveal the process of synchrony in a real-world classroom. Specifically, the experiment was conducted for around 20 minutes during an English as a foreign language (EFL) lesson. The participants were 11 fourth-grade school children and their classroom teacher in a public elementary school in Japan. Previous researchers assert that synchrony causes the state of flow in a class. For checking the level of flow, Short Flow State Scale (SFSS) was adopted. The experimental procedure had four steps: 1) The teacher read aloud the first half of an English storybook to the children. Both the teacher and the children were at their own desks. 2) The children were subjected to an SFSS check. 3) The teacher read aloud the remaining half of the storybook to the children. She made the children remove their desks before reading. 4) The children were again subjected to an SFSS check. The movements of all participants were recorded with a video camera. From the movement analysis, it was found that the children synchronized better with the teacher in Step 3 than in Step 1, and that the teacher’s movement became free and outstanding without a desk. This implies that the desk acted as a barrier between the children and the teacher. Removal of this barrier resulted in the children’s reactions becoming synchronized with those of the teacher. The SFSS results proved that the children experienced more flow without a barrier than with a barrier. Apparently, synchrony is what caused flow or social emotions in the classroom. The main conclusion is that synchrony leads to cognitive outcomes such as children’s academic performance in EFL learning.Keywords: engagement in a class, English as a foreign language (EFL) learning, interactional synchrony, social emotions
Procedia PDF Downloads 142742 Engineering Academics’ Strategies of Modelling Mathematical Concepts into Their Teaching of an Antenna Design
Authors: Vojo George Fasinu, Nadaraj Govender, Predeep Kumar
Abstract:
An Antenna, which remains the hub of technological development in Africa had been found to be a course that is been taught and designed in an abstract manner in some universities. One of the reasons attached to this is that the appropriate approach of teaching antenna design is not yet understood by many engineering academics in some universities in South Africa. Also, another problem reported is the main difficulty encountered when interpreting and applying some of the mathematical concepts learned into their practical antenna design course. As a result of this, some engineering experts classified antenna as a mysterious technology that could not be described by anybody using mathematical concepts. In view of this, this paper takes it as its point of departure in explaining what an antenna is all about with a strong emphasis on its mathematical modelling. It also argues that the place of modelling mathematical concepts into the teaching of engineering design cannot be overemphasized. Therefore, it explains the mathematical concepts adopted during the teaching of an antenna design course, the Strategies of modelling those mathematics concepts, the behavior of antennas, and their mathematics usage were equally discussed. More so, the paper also sheds more light on mathematical modelling in South Africa context, and also comparative analysis of mathematics concepts taught in mathematics class and mathematics concepts taught in engineering courses. This paper focuses on engineering academics teaching selected topics in electronic engineering (Antenna design), with special attention on the mathematical concepts they teach and how they teach them when teaching the course. A qualitative approach was adopted as a means of collecting data in order to report the naturalistic views of the engineering academics teaching Antenna design. The findings of the study confirmed that some mathematical concepts are being modeled into the teaching of an antenna design with the adoption of some teaching approaches. Furthermore, the paper reports a didactical-realistic mathematical model as a conceptual framework used by the researchers in describing how academics teach mathematical concepts during their teaching of antenna design. Finally, the paper concludes with the importance of mathematical modelling to the engineering academics and recommendations for further researchers.Keywords: modelling, mathematical concepts, engineering, didactical, realistic model
Procedia PDF Downloads 184741 Is Audit Quality Implied by Accruals Quality Associated with Audit Fees and Auditor Tenure? Evidence from China
Authors: Hassan Y. Kikhia, Jin P. Zhang, Khaldoon G. Albiatr
Abstract:
The Enron and Arthur Andersen scandal has raised concerns internationally about auditor independence and audit quality. Furthermore, the debate continues about the relationship between audit fees, auditor tenure and audit quality in spite of extensive empirical evidence examining audit failures and earnings management. Therefore, the purpose of current research is to determine the effect of audit fee and audit tenure both partially and simultaneously on the audit quality. Using a sample of Chinese firms, an environment where we believe it provides us with an opportunity to test whether the development of market and legal institutions affects the impact of audit fees and auditor tenure on audit quality. We employ the standard deviation of residuals from regressions relating current accruals to cash flows as proxy for audit quality. The paper documents statistically significant negative association between audit fees and audit quality. These findings are consistent with economic bonding being a determinant of auditor behavior rather than auditor reputational concerns. Further, the current paper shows a positive association between auditor tenure and audit quality in the earlier years of audit tenure. These results support the proposition that when the Learning Effect dominates the Bonding Effect in the earlier years of tenure, then audit quality is likely to be higher. Taken audit fees and audit tenure together, the results suggest that there is positive association between audit fees and audit quality in the earlier years of auditor tenure. Interestingly, the findings of our study have important implications for auditors, policymakers, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investors. To a lesser extent, our paper also differs from the prior studies in methodology and findings in the investigation of audit quality.Keywords: audit quality, accruals quality, audit fees, auditor tenure
Procedia PDF Downloads 280740 Selective Adsorption of Anionic Textile Dyes with Sustainable Composite Materials Based on Physically Activated Carbon and Basic Polyelectrolytes
Authors: Mari Carmen Reyes Angeles, Dalia Michel Reyes Villeda, Ana María Herrera González
Abstract:
This work reports the design and synthesis of two composite materials based on physically activated carbon and basic polyelectrolytes useful in the adsorption of textile dyes present in aqueous solutions and wastewater. The synthesis of basic polyelectrolytes poly(2-vinylpyridine) (P2VP) and poly(4-vinylpyridine) (P4VP) was made by means of free radical polymerization. The carbon made from prickly pear peel (CarTunaF) was thermally activated in the presence of combustion gases. Composite materials CarTunaF2VP and CarTunaF4VP were obtained from CarTunaF and polybasic polyelectrolytes P2VP and P4VP with a ratio of 67:33 wt. The structure of each polyelectrolyte, P2VP, and P4VP, was elucidated by means of the FTIR and 1H NMR spectrophotometric techniques. Their thermal stability was evaluated using TGA. The characterization of CarTunaF and composite materials CarTunaF2VP and CarTunaF4VP was made by means of FTIR, TGA, SEM, and N2 adsorption. The adsorptive capacities of the polyelectrolytes and the composite materials were evaluated by adsorption of direct dyes present in aqueous solutions. The polyelectrolytes removed between 90 and 100% of the dyes, and the composite materials removed between 68 and 93% of the dyes. Using the four adsorbents P2VP, P4VP, CarTuna2VP, and CarTuna4VP, it was observed that the dyes studied, Direct Blue 80, Direct Turquoise 86, and Direct Orange 26, were adsorbed in the range between 46.1 and 188.7mg∙g-1 by means of electrostatic interactions between the anionic groups in the dyes with the cationic groups in the adsorbents. By using adsorbent materials in the treatment of wastewater from the textile industry, an improvement in the quality of the water was observed by decreasing its pH, COD, conductivity, and color considerablyKeywords: adsorption, anionic dyes, composite, polyelectrolytes
Procedia PDF Downloads 99