Search results for: analysis of quality factors
25195 An Investigation of the Determinants of Discount Rate Manipulation in Swedish and Finnish Listed Companies
Authors: Fredrik Hartwig, Peter Lindberg
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In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.Keywords: discount rate, manipulation, goodwill impairment test, disclosures
Procedia PDF Downloads 12525194 Advanced Separation Process of Hazardous Plastics and Metals from End-Of-Life Vehicles Shredder Residue by Nanoparticle Froth Flotation
Authors: Srinivasa Reddy Mallampati, Min Hee Park, Soo Mim Cho, Sung Hyeon Yoon
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One of the issues of End of Life Vehicles (ELVs) recycling promotion is technology for the appropriate treatment of automotive shredder residue (ASR). Owing to its high heterogeneity and variable composition (plastic (23–41%), rubber/elastomers (9–21%), metals (6–13%), glass (10–20%) and dust (soil/sand) etc.), ASR can be classified as ‘hazardous waste’, on the basis of the presence of heavy metals (HMs), PCBs, BFRs, mineral oils, etc. Considering their relevant concentrations, these metals and plastics should be properly recovered for recycling purposes before ASR residues are disposed of. Brominated flame retardant additives in ABS/HIPS and PVC may generate dioxins and furans at elevated temperatures. Moreover, these BFRs additives present in plastic materials may leach into the environment during landfilling operations. ASR thermal process removes some of the organic material but concentrates, the heavy metals and POPs present in the ASR residues. In the present study, Fe/Ca/CaO nanoparticle assisted ozone treatment has been found to selectively hydrophilize the surface of ABS/HIPS and PVC plastics, enhancing its wettability and thereby promoting its separation from ASR plastics by means of froth flotation. The water contact angles, of ABS/HIPS and PVC decreased, about 18.7°, 18.3°, and 17.9° in ASR respectively. Under froth flotation conditions at 50 rpm, about 99.5% and 99.5% of HIPS in ASR samples sank, resulting in a purity of 98% and 99%. Furthermore, at 150 rpm a 100% PVC separation in the settled fraction, with 98% of purity in ASR, respectively. Total recovery of non-ABS/HIPS and PVC plastics reached nearly 100% in the floating fraction. This process improved the quality of recycled ASR plastics by removing surface contaminants or impurities. Further, a hybrid ball-milling and with Fe/Ca/CaO nanoparticle froth flotation process was established for the recovery of HMs from ASR. After ball-milling with Fe/Ca/CaO nanoparticle additives, the flotation efficiency increased to about 55 wt% and the HMs recovery were also increased about 90% for the 0.25 mm size fractions of ASR. Coating with Fe/Ca/CaO nanoparticles associated with subsequent microbubble froth flotation allowed the air bubbles to attach firmly on the HMs. SEM–EDS maps showed that the amounts of HMs were significant on the surface of the floating ASR fraction. This result, along with the low HM concentration in the settled fraction, was confirmed by elemental spectra and semi-quantitative SEM–EDS analysis. Developed hybrid preferential hazardous plastics and metals separation process from ASR is a simple, highly efficient, and sustainable procedure.Keywords: end of life vehicles shredder residue, hazardous plastics, nanoparticle froth flotation, separation process
Procedia PDF Downloads 27125193 Investigation of Municipal Solid Waste Incineration Filter Cake as Minor Additional Constituent in Cement Production
Authors: Veronica Caprai, Katrin Schollbach, Miruna V. A. Florea, H. J. H. Brouwers
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Nowadays MSWI (Municipal Solid Waste Incineration) bottom ash (BA) produced by Waste-to-Energy (WtE) plants represents the majority of the solid residues derived from MSW incineration. Once processed, the BA is often landfilled resulting in possible environmental problems, additional costs for the plant and increasing occupation of public land. In order to limit this phenomenon, European countries such as the Netherlands aid the utilization of MSWI BA in the construction field, by providing standards about the leaching of contaminants into the environment (Dutch Soil Quality Decree). Commonly, BA has a particle size below 32 mm and a heterogeneous chemical composition, depending on its source. By washing coarser BA, an MSWI sludge is obtained. It is characterized by a high content of heavy metals, chlorides, and sulfates as well as a reduced particle size (below 0.25 mm). To lower its environmental impact, MSWI sludge is filtered or centrifuged for removing easily soluble contaminants, such as chlorides. However, the presence of heavy metals is not easily reduced, compromising its possible application. For lowering the leaching of those contaminants, the use of MSWI residues in combination with cement represents a precious option, due to the known retention of those ions into the hydrated cement matrix. Among the applications, the European standard for common cement EN 197-1:1992 allows the incorporation of up to 5% by mass of a minor additional constituent (MAC), such as fly ash or blast furnace slag but also an unspecified filler into cement. To the best of the author's knowledge, although it is widely available, it has the appropriate particle size and a chemical composition similar to cement, FC has not been investigated as possible MAC in cement production. Therefore, this paper will address the suitability of MSWI FC as MAC for CEM I 52.5 R, within a 5% maximum replacement by mass. After physical and chemical characterization of the raw materials, the crystal phases of the pastes are determined by XRD for 3 replacement levels (1%, 3%, and 5%) at different ages. Thereafter, the impact of FC on mechanical and environmental performances of cement is assessed according to EN 196-1 and the Dutch Soil Quality Decree, respectively. The investigation of the reaction products evidences the formation of layered double hydroxides (LDH), in the early stage of the reaction. Mechanically the presence of FC results in a reduction of 28 days compressive strength by 8% for a replacement of 5% wt., compared with the pure CEM I 52.5 R without any MAC. In contrast, the flexural strength is not affected by the presence of FC. Environmentally, the Dutch legislation for the leaching of contaminants for unshaped (granular) material is satisfied. Based on the collected results, FC represents a suitable candidate as MAC in cement production.Keywords: environmental impact evaluation, Minor additional constituent, MSWI residues, X-ray diffraction crystallography
Procedia PDF Downloads 16425192 Islam’s Expediency; The Poison and the Antidote of Islamic Government
Authors: Mahdi Ebrahimi
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One of the most effective factors that can empower and modernize the Islamic government according to the needs of society is the institution of expediency in Islamic governance. At the same time, not paying attention to the foundations and principles of Islamic governance may cause this factor to create the basis for corruption and totalitarianism of the rulers, which ultimately causes a gap between the people and the rulers and the emergence of whole government corruption and dictatorship. Meanwhile, there are specific principles in the doctrine of Islamic Governance that can prevent such an event from happening. Principles such as: remaining popular and pious by the Ulama, Amr Bil-Maroof Va Nahy An Al-Munkar (commanding the good and preventing the bad) by the individuals, the rule of frank criticism with loud voices and clarification and accountability in the fields that cause the corruption of those in charge. In this research, these principles are presented along with their Islamic basis. It is also stated what effect each of these cases will have on preserving Islam in the ruling system.Keywords: expediency, Islamic ruling, Islamic principles, Islam
Procedia PDF Downloads 7225191 Evaluation of Dynamic and Vibrational Analysis of the Double Chambered Cylinder along Thermal Interactions
Authors: Mohammadreza Akbari, Leila Abdollahpour, Sara Akbari, Pooya Soleimani
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Transferring thermo at the field of solid materials for instance tube-shaped structures, causing dynamical vibration at them. Majority of thermal and fluid processes are done engineering science at solid materials, for example, thermo-transferred pipes, fluids, chemical and nuclear reactors, include thermal processes, so, they need to consider the moment solid-fundamental structural strength unto these thermal interactions. Fluid and thermo retentive materials in front of external force to it like thermodynamical force, hydrodynamical force and static force continuously according to a function of time vibrated, and this action causes relative displacement of the structural materials elements, as a result, the moment resistance analysis preservation materials in thermal processes, the most important parameters for design are discussed. Including structural substrate holder temperature and fluid of the administrative and industrial center, is a cylindrical tube that for vibration analysis of cylindrical cells with heat and fluid transfer requires the use of vibration differential equations governing the structure of a tubular and thermal differential equations as the vibrating motive force at double-glazed cylinders.Keywords: heat transfer, elements in cylindrical coordinates, analytical solving the governing equations, structural vibration
Procedia PDF Downloads 33825190 Brand Equity Tourism Destinations: An Application in Wine Regions Comparing Visitors' and Managers' Perspectives
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The concept of brand equity in the wine tourism area is an interesting topic to explore the factors that determine it. The aim of this study is to address this gap by investigating wine tourism destinations brand equity, and understanding the impact that the denomination of origin (DO) brand image and the destination image have on brand equity. Managing and monitoring the branding of wine tourism destinations is crucial to attract tourist arrivals. The multiplicity of stakeholders involved in the branding process calls for research that, unlike previous studies, adopts a broader perspective and incorporates an internal and an external perspective. Therefore, this gap by comparing managers’ and visitors’ approaches to wine tourism destination brand equity has been addressed. A survey questionnaire for data collection purposes was used. The hypotheses were tested using winery managers and winery visitors, each leading a different position relative to the wine tourism destination brand equity. All the interviews were conducted face-to-face. The survey instrument included several scales related to DO brand image, destination image, and wine tourism destination brand equity. All items were measured on seven-point Likert scales. Partial least squares was used to analyze the accuracy of scales, the structural model, and multi-group analysis to identify the differences in the path coefficients and to test the hypotheses. The results show that the positive influence of DO brand image on wine tourism destination brand equity is stronger for wineries than for visitors, but there are no significant differences between the two groups. However, there are significant differences in the positive effect of destination brand image on both wine tourism destination brand equity and DO brand image. The results of this study are important for consultants, practitioners, and policy makers. The gap between managers and visitors calls for the development of a number of campaigns to enhance the image that visitors hold and, thus, increase tourist arrivals. Events such as wine gatherings and gastronomic symposiums held at universities and culinary schools and participation in business meetings can enhance the perceptions and in turn, the added value, brand equity of the wine tourism destinations. The images of destinations and DOs can help strengthen the brand equity of the wine tourism destinations, especially for visitors. Thus, the development and reinforcement of favorable, strong, and unique destination associations and DO associations are important to increase that value. Joint campaigns are advisable to enhance the images of destinations and DOs and, as a consequence, the value of the wine tourism destination brand.Keywords: brand equity, managers, visitors, wine tourism
Procedia PDF Downloads 12925189 Application of Carbon Nanotubes as Cathodic Corrosion Protection of Steel Reinforcement
Authors: M. F. Perez, Ysmael Verde, B. Escobar, R. Barbosa, J. C. Cruz
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Reinforced concrete is one of the most important materials in the construction industry. However, in recent years the durability of concrete structures has been a worrying problem, mainly due to corrosion of reinforcing steel; the consequences of corrosion in all cases lead to shortening of the life of the structure and decrease in quality of service. Since the emergence of this problem, they have implemented different methods or techniques to reduce damage by corrosion of reinforcing steel in concrete structures; as the use of polymeric materials as coatings for the steel rod, spiked inhibitors of concrete during mixing, among others, presenting different limitations in the application of these methods. Because of this, it has been used a method that has proved effective, cathodic protection. That is why due to the properties attributed to carbon nanotubes (CNT), these could act as cathodic corrosion protection. Mounting a three-electrode electrochemical cell, carbon steel as working electrode, saturated calomel electrode (SCE) as the reference electrode, and a graphite rod as a counter electrode to close the system is performed. Samples made were subjected to a cycling process in order to compare the results in the corrosion performance of a coating composed of CNT and the others based on an anticorrosive commercial painting. The samples were tested at room temperature using an electrolyte consisting NaCl and NaOH simulating the typical pH of concrete, ranging from 12.6 to 13.9. Three test samples were made of steel rod, white, with commercial anticorrosive paint and CNT based coating; delimiting the work area to a section of 0.71 cm2. Tests cyclic voltammetry and linear voltammetry electrochemical spectroscopy each impedance of the three samples were made with a window of potential vs SCE 0.7 -1.7 a scan rate of 50 mV / s and 100 mV / s. The impedance values were obtained by applying a sine wave of amplitude 50 mV in a frequency range of 100 kHz to 100 MHz. The results obtained in this study show that the CNT based coating applied to the steel rod considerably decreased the corrosion rate compared to the commercial coating of anticorrosive paint, because the Ecorr was passed increase as the cycling process. The samples tested in all three cases were observed by light microscopy throughout the cycling process and micrographic analysis was performed using scanning electron microscopy (SEM). Results from electrochemical measurements show that the application of the coating containing carbon nanotubes on the surface of the steel rod greatly increases the corrosion resistance, compared to commercial anticorrosive coating.Keywords: anticorrosive, carbon nanotubes, corrosion, steel
Procedia PDF Downloads 47325188 Patient Safety of Eating Ready-Made Meals at Government Hospitals
Authors: Hala Kama Ahmed Rashwan
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Ensuring the patient safety especially at intensive care units and those exposed to hospital tools and equipment is one of the most important challenges facing healthcare today. Outbreak of food poisoning as a result of food-borne pathogens has been reported in many hospitals and care homes all over the world due to hospital meals. Patient safety of eating hospital meals is a fundamental principle of healthcare; it is new healthcare disciplines that assure the food raw materials, food storage, meals processing, and control of kitchen errors that often lead to adverse healthcare events. The aim of this article is to promote any hospital in attaining the hygienic practices and better quality system during processing of the ready-to- eat meals for intensive care units patients according to the WHO safety guidelines.Keywords: hospitals, meals, safety, intensive care
Procedia PDF Downloads 50025187 The Major Challenge of the Health System Health Management Services in Kosovo and Impact on Satisfaction
Authors: Nevruz Zogu, Shpetim Rezniqi
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In the framework of transformational economic development social pluralism and the free, market health systems operating in the countries of our region are naturally involved in a process of profound change and reform. Health systems actually represent complex ensembles centers and public and private institutions (domestic and foreign), who administer substantial amounts of human, technological, material, financial, information and scientific facts • The goal of health systems is much more than medical care. It includes the promotion, protection, treatment and rehabilitation of health of the population. • Meeting the needs of increasingly diverse broader health services efficient, secure the quality and affordability of their increasing cost of unstoppable, requires the necessary reform of health systems and implementing policies and new management methods, to ensure effectiveness and health benefits as higher population.Keywords: health, management, economy, finance
Procedia PDF Downloads 41425186 The Impact Of Environmental Management System ISO 14001 Adoption on Firm Performance
Authors: Raymond Treacy, Paul Humphreys, Ronan McIvor, Trevor Cadden, Alan McKittrick
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This study employed event study methodology to examine the role of institutions, resources and dynamic capabilities in the relationship between the Environmental Management System ISO 14001 adoption and firm performance. Utilising financial data from 140 ISO 14001 certified firms and 320 non-certified firms, the results of the study suggested that the UK and Irish manufacturers were not implementing ISO 14001 solely to gain legitimacy. In contrast, the results demonstrated that firms were fully integrating the ISO 14001 standard within their operations as certified firms were able to improve both financial and operating performance when compared to non-certified firms. However, while there were significant and long lasting improvements for employee productivity, manufacturing cost efficiency, return on assets and sales turnover, the sample firms operating cycle and fixed asset efficiency displayed evidence of diminishing returns in the long-run, underlying the observation that no operating advantage based on incremental improvements can be everlasting. Hence, there is an argument for investing in dynamic capabilities which help renew and refresh the resource base and help the firm adapt to changing environments. Indeed, the results of the regression analysis suggest that dynamic capabilities for innovation acted as a moderator in the relationship between ISO 14001 certification and firm performance. This, in turn, will have a significant and symbiotic influence on sustainability practices within the participating organisations. The study not only provides new and original insights, but demonstrates pragmatically how firms can take advantage of environmental management systems as a moderator to significantly enhance firm performance. However, while it was shown that firm innovation aided both short term and long term ROA performance, adaptive market capabilities only aided firms in the short-term at the marketing strategy deployment stage. Finally, the results have important implications for firms operating in an economic recession as the results suggest that firms should scale back investment in R&D while operating in an economic downturn. Conversely, under normal trading conditions, consistent and long term investments in R&D was found to moderate the relationship between ISO 14001 certification and firm performance. Hence, the results of the study have important implications for academics and management alike.Keywords: supply chain management, environmental management systems, quality management, sustainability, firm performance
Procedia PDF Downloads 30425185 Seismic Microzonation Analysis for Damage Mapping of the 2006 Yogyakarta Earthquake, Indonesia
Authors: Fathul Mubin, Budi E. Nurcahya
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In 2006, a large earthquake ever occurred in the province of Yogyakarta, which caused considerable damage. This is the basis need to investigate the seismic vulnerability index in around of the earthquake zone. This research is called microzonation of earthquake hazard. This research has been conducted at the site and surrounding of Prambanan Temple, includes homes and civil buildings. The reason this research needs to be done because in the event of an earthquake in 2006, there was damage to the temples at Prambanan temple complex and its surroundings. In this research, data collection carried out for 60 minutes using three component seismograph measurements at 165 points with spacing of 1000 meters. The data recorded in time function were analyzed using the spectral ratio method, known as the Horizontal to Vertical Spectral Ratio (HVSR). Results from this analysis are dominant frequency (Fg) and maximum amplification factor (Ag) are used to obtain seismic vulnerability index. The results of research showed the dominant frequency range from 0.5 to 30 Hz and the amplification is in interval from 0.5 to 9. Interval value for seismic vulnerability index is 0.1 to 50. Based on distribution maps of seismic vulnerability index and impact of buildings damage seemed for suitability. For further research, it needs to survey to the east (klaten) and south (Bantul, DIY) to determine a full distribution maps of seismic vulnerability index.Keywords: amplification factor, dominant frequency, microzonation analysis, seismic vulnerability index
Procedia PDF Downloads 19225184 Multicollinearity and MRA in Sustainability: Application of the Raise Regression
Authors: Claudia García-García, Catalina B. García-García, Román Salmerón-Gómez
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Much economic-environmental research includes the analysis of possible interactions by using Moderated Regression Analysis (MRA), which is a specific application of multiple linear regression analysis. This methodology allows analyzing how the effect of one of the independent variables is moderated by a second independent variable by adding a cross-product term between them as an additional explanatory variable. Due to the very specification of the methodology, the moderated factor is often highly correlated with the constitutive terms. Thus, great multicollinearity problems arise. The appearance of strong multicollinearity in a model has important consequences. Inflated variances of the estimators may appear, there is a tendency to consider non-significant regressors that they probably are together with a very high coefficient of determination, incorrect signs of our coefficients may appear and also the high sensibility of the results to small changes in the dataset. Finally, the high relationship among explanatory variables implies difficulties in fixing the individual effects of each one on the model under study. These consequences shifted to the moderated analysis may imply that it is not worth including an interaction term that may be distorting the model. Thus, it is important to manage the problem with some methodology that allows for obtaining reliable results. After a review of those works that applied the MRA among the ten top journals of the field, it is clear that multicollinearity is mostly disregarded. Less than 15% of the reviewed works take into account potential multicollinearity problems. To overcome the issue, this work studies the possible application of recent methodologies to MRA. Particularly, the raised regression is analyzed. This methodology mitigates collinearity from a geometrical point of view: the collinearity problem arises because the variables under study are very close geometrically, so by separating both variables, the problem can be mitigated. Raise regression maintains the available information and modifies the problematic variables instead of deleting variables, for example. Furthermore, the global characteristics of the initial model are also maintained (sum of squared residuals, estimated variance, coefficient of determination, global significance test and prediction). The proposal is implemented to data from countries of the European Union during the last year available regarding greenhouse gas emissions, per capita GDP and a dummy variable that represents the topography of the country. The use of a dummy variable as the moderator is a special variant of MRA, sometimes called “subgroup regression analysis.” The main conclusion of this work is that applying new techniques to the field can improve in a substantial way the results of the analysis. Particularly, the use of raised regression mitigates great multicollinearity problems, so the researcher is able to rely on the interaction term when interpreting the results of a particular study.Keywords: multicollinearity, MRA, interaction, raise
Procedia PDF Downloads 9925183 The Experimental and Numerical Analysis of TRIP Steel Wire Drawing Processes Drawn with Different Partial Reductions
Authors: Sylwia Wiewiorowska, Zbigniew Muskalski
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The strain intensity and redundant strains, dependent in multistage TRIP wire drawing processes from values used single partial reductions, should influence on the intensity of transformation the retained austenite into martensite and thereby on mechanical properties of drawn wires. The numerical analysis of drawing processes with use of Drawing 2D programme, for steel wires made from TRIP steel with 0,29 % has been shown in the work. The change of strain intensity Ԑc and the values of redundant strain Ԑxy, has been determined for particular draws in dependence of used single partial reductions.Keywords: steel wire, TRIP steel, drawing processes, fem modelling
Procedia PDF Downloads 59025182 Exploring Coping Strategies among Caregivers of Children Who Have Survived Cancer
Authors: Noor Ismael, Somaya Malkawi, Sherin Al Awady, Taleb Ismael
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Background/Significance: Cancer is a serious health condition that affects individuals’ quality of life during and after the course of this condition. Children who have survived cancer and their caregivers may deal with residual physical, cognitive or social disabilities. There is little research on caregivers’ health and wellbeing after cancer. To the authors’ best knowledge; there is no specific research about how caregivers cope with everyday stressors after cancer. Therefore, this study aimed to explore the coping strategies that caregivers of children who have survived cancer utilize to overcome everyday stressors. Methods: This study utilized a descriptive survey design. The sample consisted of 103 caregivers, who visited the health and wellness clinic at a national cancer center (additional demographics are presented in the results). The sample included caregivers of children who were off cancer treatments for at least two years from the beginning of data collection. The institution’s internal review board approved this study. Caregivers who agreed to participate completed the survey. The survey collected caregiver reported demographic information and the Brief COPE which measures caregivers' frequency of engaging in certain coping strategies. The Brief COPE consisted of 14 coping sub-scales, which are self-distraction, active coping, denial, substance use, use of emotional support, use of instrumental support, behavioral disengagement, venting, positive reframing, planning, humor, acceptance, religion, and self-blame. Data analyses included calculating sub-scales’ scores for the fourteen coping strategies and analysis of frequencies of demographics and coping strategies. Results: The 103 caregivers who participated in this study were 62% mothers, 80% married, 45% finished high school, 50% do not work outside the house, and 60% have low family income. Result showed that religious coping (66%) and acceptance (60%) were the most utilized coping strategies, followed by positive reframing (45%), active coping (44%) and planning (43%). The least utilized coping strategies in our sample were humor (5%), behavioral disengagement (8%), and substance-use (10%). Conclusions: Caregivers of children who have survived cancer mostly utilize religious coping and acceptance in dealing with everyday stressors. Because these coping strategies do not directly solve stressors like active coping and planning coping strategies, it is important to support caregivers in choosing and implementing effective coping strategies. Knowing from our results that some caregivers may utilize substance use as a coping strategy, which has negative health effects on caregivers and their children, there must be direct interventions that target these caregivers and their families.Keywords: caregivers, cancer, stress, coping
Procedia PDF Downloads 16125181 Comparison of EMG Normalization Techniques Recommended for Back Muscles Used in Ergonomics Research
Authors: Saif Al-Qaisi, Alif Saba
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Normalization of electromyography (EMG) data in ergonomics research is a prerequisite for interpreting the data. Normalizing accounts for variability in the data due to differences in participants’ physical characteristics, electrode placement protocols, time of day, and other nuisance factors. Typically, normalized data is reported as a percentage of the muscle’s isometric maximum voluntary contraction (%MVC). Various MVC techniques have been recommended in the literature for normalizing EMG activity of back muscles. This research tests and compares the recommended MVC techniques in the literature for three back muscles commonly used in ergonomics research, which are the lumbar erector spinae (LES), latissimus dorsi (LD), and thoracic erector spinae (TES). Six healthy males from a university population participated in this research. Five different MVC exercises were compared for each muscle using the Tringo wireless EMG system (Delsys Inc.). Since the LES and TES share similar functions in controlling trunk movements, their MVC exercises were the same, which included trunk extension at -60°, trunk extension at 0°, trunk extension while standing, hip extension, and the arch test. The MVC exercises identified in the literature for the LD were chest-supported shoulder extension, prone shoulder extension, lat-pull down, internal shoulder rotation, and abducted shoulder flexion. The maximum EMG signal was recorded during each MVC trial, and then the averages were computed across participants. A one-way analysis of variance (ANOVA) was utilized to determine the effect of MVC technique on muscle activity. Post-hoc analyses were performed using the Tukey test. The MVC technique effect was statistically significant for each of the muscles (p < 0.05); however, a larger sample of participants was needed to detect significant differences in the Tukey tests. The arch test was associated with the highest EMG average at the LES, and also it resulted in the maximum EMG activity more often than the other techniques (three out of six participants). For the TES, trunk extension at 0° was associated with the largest EMG average, and it resulted in the maximum EMG activity the most often (three out of six participants). For the LD, participants obtained their maximum EMG either from chest-supported shoulder extension (three out of six participants) or prone shoulder extension (three out of six participants). Chest-supported shoulder extension, however, had a larger average than prone shoulder extension (0.263 and 0.240, respectively). Although all the aforementioned techniques were superior in their averages, they did not always result in the maximum EMG activity. If an accurate estimate of the true MVC is desired, more than one technique may have to be performed. This research provides additional MVC techniques for each muscle that may elicit the maximum EMG activity.Keywords: electromyography, maximum voluntary contraction, normalization, physical ergonomics
Procedia PDF Downloads 18725180 Reducing Inventory Costs by Reducing Inventory Levels: Kuwait Flour Mills and Bakeries Company
Authors: Dana Al-Qattan, Faiza Goodarzi, Heba Al-Resheedan, Kawther Shehab, Shoug Al-Ansari
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This project involves working with different types of forecasting methods and facility planning tools to help the company we have chosen to improve and reduce its inventory, increase its sales, and decrease its wastes and losses. The methods that have been used by the company have shown no improvement in decreasing the annual losses. The research made in the company has shown that no interest has been made in exploring different techniques to help the company. In this report, we introduce several methods and techniques that will help the company make more accurate forecasts and use of the available space efficiently. We expect our approach to reduce costs without affecting the quality of the product, and hence making production more viable.Keywords: production planning, inventory management, inventory control, simulation, facility planning and design, engineering economy and costs
Procedia PDF Downloads 56225179 Hawkes Process-Based Reflexivity Analysis in the Cryptocurrency Market
Authors: Alev Atak
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We study the endogeneity in the cryptocurrency market over the branching ratio of the Hawkes process and evaluate the movement of self-excitability in the financial markets. We consider a semi-parametric self-exciting point process regression model where the excitation function is assumed to be smooth and decreasing but otherwise unspecified, and the baseline intensity is assumed to be a linear function of the regressors. We apply the empirical analysis to the three largest crypto assets, i.e. Bitcoin - Ethereum - Ripple, and provide a comparison with other financial assets such as SP500, Gold, and the volatility index VIX observed from January 2015 to December 2020. The results depict variable and high levels of endogeneity in the basket of cryptocurrencies under investigation, underlining the evidence of a significant role of endogenous feedback mechanisms in the price formation process.Keywords: hawkes process, cryptocurrency, endogeneity, reflexivity
Procedia PDF Downloads 7725178 Meat Qualities and Death on Arrival (DOA) of Broiler Chickens Transported in a Brazilian Tropical Conditions
Authors: Arlan S. Freitas, Leila M. Carvalho, Adriana L. Soares, Arnoud Neto, Marta S. Madruga, Elza I. Ida, Massami Shimokomaki
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The objective of this work was to evaluate the influence of microclimatic profile of broiler transport trucks under commercial conditions over the breast meat quality and DOA (Death On Arrival) in a tropical Brazilian regions as the North East where routinely the season is divided into dry and wet seasons. The temperature remains fairly constant and obviously the relative humidity changes accordingly. Three loads of 4,100 forty seven days old broiler were monitored from farm to slaughterhouse in a distance of 4.3 km, morning period of October 2015 rainy days. The profile of the environmental variables inside the container truck throughout the journey was obtained by the installation of thermo anemometers in 6 different locations by monitoring the heat index (HI), air velocity (AV), temperature (T), and relative humidity (RH). Meat qualities were evaluated by determining the occurrence of PSE (pale, soft, exudative) meat and DFD (dark, firm dry) meat. The percentage of birds DOA per loaded truck was determined by counting the dead broiler during the hanging step at the slaughtering plant. The analysis of variance was performed using statistical software (Statistica 8 for windows, Statsoft 2007, Tulsa, OK, USA). The Tukey significance test (P<0.05) was applied to compare means from microenvironmental data, PSE, DFD and DOA. Fillet samples were collected at 24h post mortem for pH e color (L*, a* e b*) determination through the CIELAB system. Results showed the occurrence of 2.98% of PSE and 0.66% de DFD and only 0.016% of DOA and overall the most uncomfortable container location was at the truck frontal inferior presenting 6.25% of PSE. DFD of 2.0% were obtained from birds located at central and inferior rear locations. These values were unexpected in comparison to other results obtained in our laboratories in previous experiments carried out within the country south state. The results reported herein were lower in every aspect. Reasonable explanation would be the shorter distance, wet conditions throughout around 15-20 min journeys and lower T and RH values as observed in samples taken from the rear location as higher DFD values were obtained. These facts mean the animals were not under heat stressful condition but in fact under cold stress conditions as the result of DFD suggested in association to the lower number of DOA.Keywords: cold stress, DFD, microclimatic profile, PSE
Procedia PDF Downloads 23025177 Measuring the Biomechanical Effects of Worker Skill Level and Joystick Crane Speed on Forestry Harvesting Performance Using a Simulator
Authors: Victoria L. Chester, Usha Kuruganti
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The forest industry is a major economic sector of Canada and also one of the most dangerous industries for workers. The use of mechanized mobile forestry harvesting machines has successfully reduced the incidence of injuries in forest workers related to manual labor. However, these machines have also created additional concerns, including a high machine operation learning curve, increased the length of the workday, repetitive strain injury, cognitive load, physical and mental fatigue, and increased postural loads due to sitting in a confined space. It is critical to obtain objective performance data for employers to develop appropriate work practices for this industry, however ergonomic field studies of this industry are lacking mainly due to the difficulties in obtaining comprehensive data while operators are cutting trees in the woods. The purpose of this study was to establish a measurement and experimental protocol to examine the effects of worker skill level and movement training speed (joystick crane speed) on harvesting performance using a forestry simulator. A custom wrist angle measurement device was developed as part of the study to monitor Euler angles during operation of the simulator. The device of the system consisted of two accelerometers, a Bluetooth module, three 3V coin cells, a microcontroller, a voltage regulator and an application software. Harvesting performance and crane data was provided by the simulator software and included tree to frame collisions, crane to tree collisions, boom tip distance, number of trees cut, etc. A pilot study of 3 operators with various skill levels was tested to identify factors that distinguish highly skilled operators from novice or intermediate operators. Dependent variables such as reaction time, math skill, past work experience, training movement speed (e.g. joystick control speeds), harvesting experience level, muscle activity, and wrist biomechanics were measured and analyzed. A 10-channel wireless surface EMG system was used to monitor the amplitude and mean frequency of 10 upper extremity muscles during pre and postperformance on the forestry harvest stimulator. The results of the pilot study showed inconsistent changes in median frequency pre-and postoperation, but there was the increase in the activity of the flexor carpi radialis, anterior deltoid and upper trapezius of both arms. The wrist sensor results indicated that wrist supination and pronation occurred more than flexion and extension with radial-ulnar rotation demonstrating the least movement. Overall, wrist angular motion increased as the crane speed increased from slow to fast. Further data collection is needed and will help industry partners determine those factors that separate skill levels of operators, identify optimal training speeds, and determine the length of training required to bring new operators to an efficient skill level effectively. In addition to effective and employment training programs, results of this work will be used for selective employee recruitment strategies to improve employee retention after training. Further, improved training procedures and knowledge of the physical and mental demands on workers will lead to highly trained and efficient personnel, reduced risk of injury, and optimal work protocols.Keywords: EMG, forestry, human factors, wrist biomechanics
Procedia PDF Downloads 13725176 The Effect of Different Patterns of Upper, Lower and Whole Body Resistance Exercise Training on Systemic and Vascular Inflammatory Factors in Healthy Untrained Women
Authors: Leyla Sattarzadeh, Shahin Fathi Molk Kian, Maghsoud Peeri, Mohammadali Azarbaijani, Hasan Matin Homaee
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Inflammation by various mechanisms may cause atherosclerosis. Systemic circulating inflammatory markers such as C-reactive protein (CRP), pro-inflammatory cytokines such as Interleukin-6 (IL-6), vascular inflammatory markers as adhesion molecules like Intracellular Adhesion Molecule-1 (ICAM-1) and Vascular Cell Adhesion Molecule-1 (VCAM-1) are the predictors of cardiovascular diseases. Regarding the conflicting results about the effect of different patterns of resistance exercise training on these inflammatory markers, present study aimed to examine the effect of different patterns of eight week resistance exercise training on CRP, IL-6, ICAM-1 and VCAM-1 levels in healthy untrained women. 56 healthy volunteered untrained female university students (aged: 21 ± 3 yr., Body Mass Index: 21.5 ± 3.5 kg/m²) were selected purposefully and divided into four groups. At the end of training protocol and after subject drop during the protocol, upper body exercise training (n=11), lower body (n=12) and whole body resistance exercise training group (n=11) completed the eight weeks of training period although the control group (n=7) did anything. Blood samples gathered pre and post-experimental period and CRP, IL-6, ICAM-1 and VCAM-1 levels were evaluated using special laboratory kits, then the difference of pre and post values of each indices analyzed using one-way analysis of variance (α < 0.05). The results of one way ANOVA for difference of pre and post values of CRP, ICAM-1 and VCAM-1 showed no significant changes due to the exercise training, but there were significant differences between groups about IL-6. Tukey post- hoc test indicated that there is significant difference between the differences of pre and post values of IL-6 between lower body exercise training group and control group, and eight weeks of lower body exercise training lead to significant changes in IL-6 values. There were no changes in anthropometric indices. The findings show that the different patterns of upper, lower and whole body exercise training by involving the different amounts of muscles altered the IL-6 values in lower body exercise training group probably because of engaging the bigger amount of muscles, but showed any significant changes about CRP, ICAM-1 and VCAM-1 probably due to intensity and duration of exercise or the lower levels of these markers at baseline of healthy people.Keywords: resistance training, C-reactive protein, interleukin-6, intracellular adhesion molecule-1, vascular cell adhesion molecule-1
Procedia PDF Downloads 13025175 Demystifying the Legitimacy of the International Court of Justice
Authors: Roger-Claude Liwanga
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Over the last seven decades, there has been a proliferation of international tribunals. Yet, they have not received unanimous approval, raising a question about their legitimacy. A legitimate international tribunal is one whose authority to adjudicate international disputes is perceived as justified. Using the case study of the International Court of Justice (ICJ), this article highlights the three criteria that should be considered in assessing the legitimacy of an international tribunal, which include legal, sociological, and moral elements. It also contends that the ICJ cannot claim 'full' legitimacy if any of these components of legitimacy is missing in its decisions. The article further suggests that the legitimacy of the ICJ has a dynamic nature, as litigating parties may constantly change their perception of the court’s authority at any time before, during, or after the judicial process. The article equally describes other factors that can contribute to maintaining the international court’s legitimacy, including fairness and unbiasedness, sound interpretation of international legal norms, and transparency.Keywords: international tribunals, legitimacy, human rights, international law
Procedia PDF Downloads 36825174 Environmental Online Campaigns Through Website Interactivity: The Case of Malaysia Environmental NGOs (MENGO)
Authors: Mohd Fadzil Mohd Idris, Aida Nasirah Abdullah, Kalthom Husain, Hanipah Hussin
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Online campaigns reflect all the advantages; namely speed, low cost, accessibility, customization, interactivity, and persuasive ability over other media channels. Normally via websites, expensive campaigns could be done not only faster and cheaper, but also successfully. Web interactivity seems to be highly beneficial to ENGOs in advocating environmental campaigns and trigger interaction. This paper looks into the environmental online campaigns through websites of the environmental NGOs in Malaysia (MENGO); particularly on how is web interactivity structured and employed by the selected the MENGO to conduct campaigns on important issues and encourage dialogue among the audience. In this study, a quantitative method for website content analysis was conducted to investigate the availability of the coded units and to determine on which level(s) the units were placed. Twelve (12) interactivity features were coded, including the placement of units of analysis for interactivity category as units of analysis until the fourth level (Level 0-Level 3). The result demonstrates how the MENGO do not effectively structure and employ the web interactivity to conduct campaigns on important issues and encourage dialogue among the audience. It is suggested that the MENGO should redevelop the interactive website in order to effectively advocate environmental campaigns on important issues and encourage dialogue among the audience.Keywords: environmental NGOs (ENGO), Malaysia environmental NGOs (MENGO), internet, website, online campaigns, web interactivity
Procedia PDF Downloads 43325173 Freeze-Thaw Resistance of Concretes with BFSA
Authors: Alena Sicakova
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Air-cooled Blast furnace slag aggregate (BFSA) is usually referred to as a material providing for unique properties of concrete. On the other hand, negative influences are also presented in many aspects. The freeze-thaw resistance of concrete is dependent on many factors, including regional specifics and when a concrete mix is specified it is still difficult to tell its exact freeze-thaw resistance due to the different components affecting it. An important consideration in working with BFSA is the granularity and whether slag is sorted or not. The experimental part of the article represents a comparative testing of concrete using both the sorted and unsorted BFSA through the freeze-thaw resistance as an indicator of durability. Unsorted BFSA is able to be successfully used for concretes as they are specified for exposure class XF4 with providing that the type of cement is precisely selected.Keywords: blast furnace slag aggregate, concrete, freeze-thaw resistance
Procedia PDF Downloads 38925172 The Composer’s Hand: An Analysis of Arvo Pärt’s String Orchestral Work, Psalom
Authors: Mark K. Johnson
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Arvo Pärt has composed over 80 text-based compositions based on nine different languages. But prior to 2015, it was not publicly known what texts the composer used in composing a number of his non-vocal works, nor the language of those texts. Because of this lack of information, few if any musical scholars have illustrated in any detail how textual structure applies to any of Pärt’s instrumental compositions. However, in early 2015, the Arvo Pärt Centre in Estonia published In Principio, a compendium of the texts Pärt has used to derive many of the parameters of his text-based compositions. This paper provides the first detailed analysis of the relationship between structural aspects of the Church Slavonic Eastern Orthodox text of Psalm 112 and the musical parameters that Pärt used when composing the string orchestral work Psalom. It demonstrates that Pärt’s text-based compositions are carefully crafted works, and that evidence of the presence of the ‘invisible’ hand of the composer can be found within every aspect of the underpinning structures, at the more elaborate middle ground level, and even within surface aspects of these works. Based on the analysis of Psalom, it is evident that the text Pärt selected for Psalom informed many of his decisions regarding the musical structures, parameters and processes that he deployed in composing this non-vocal text-based work. Many of these composerly decisions in relation to these various aspects cannot be fathomed without access to, and an understanding of, the text associated with the work.Keywords: Arvo Pärt, minimalism, psalom, text-based process music
Procedia PDF Downloads 22325171 Sentiment Analysis of Creative Tourism Experiences: The Case of Girona, Spain
Authors: Ariadna Gassiot, Raquel Camprubi, Lluis Coromina
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Creative tourism involves the participation of tourists in the co-creation of their own experiences in a tourism destination. Consequently, creative tourists move from a passive behavior to an active behavior, and tourism destinations address this type of tourism by changing the scenario and making tourists learn and participate while they travel instead of merely offering tourism products and services to them. In creative tourism experiences, tourists are in close contact with locals and their culture. In destinations where culture (i.e. food, heritage, etc.) is the basis of their offer, such as Girona, Spain, tourism stakeholders must especially consider, analyze, and further foster the co-creation of authentic tourism experiences. They should focus on discovering more about these experiences, their main attributes, visitors’ opinions, etc. Creative tourists do not only participate while they travel around the world, but they also have and active post-travel behavior. They feel free to write about tourism experiences in different channels. User-generated content becomes crucial for any tourism destination when analyzing the market, making decisions, planning strategies, and when addressing issues, such as their reputation and performance. Sentiment analysis is a methodology used to automatically analyze semantic relationships and meanings in texts, so it is a way to extract tourists’ emotions and feelings. Tourists normally express their views and opinions regarding tourism products and services. They may express positive, neutral or negative feelings towards these products or services. For example, they may express anger, love, hate, sadness or joy towards tourism services and products. They may also express feelings through verbs, nouns, adverbs, adjectives, among others. Sentiment analysis may help tourism professionals in a range of areas, from marketing to customer service. For example, sentiment analysis allows tourism stakeholders to forecast tourism expenditure and tourist arrivals, or to analyze tourists’ profile. While there is an increasing presence of creativity in tourists’ experiences, there is also an increasing need to explore tourists’ expressions about these experiences. There is a need to know how they feel about participating in specific tourism activities. Thus, the main objective of this study is to analyze the meanings, emotions and feelings that tourists express about their creative experiences in Girona, Spain. To do so, sentiment analysis methodology is used. Results show the diversity of tourists who actively participate in tourism in Girona. Their opinions refer both to tangible aspects (e.g. food, museums, etc.) and to intangible aspects (e.g. friendliness, nightlife, etc.) of tourism experiences. Tourists express love, likeliness and other sentiments towards tourism products and services in Girona. This study can help tourism stakeholders in understanding tourists’ experiences and feelings. Consequently, they can offer more customized products and services and they can efficiently make them participate in the co-creation of their own tourism experiences.Keywords: creative tourism, sentiment analysis, text mining, user-generated content
Procedia PDF Downloads 17225170 Classifying Blog Texts Based on the Psycholinguistic Features of the Texts
Authors: Hyung Jun Ahn
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With the growing importance of social media, it is imperative to analyze it to understand the users. Users share useful information and their experience through social media, where much of what is shared is in the form of texts. This study focused on blogs and aimed to test whether the psycho-linguistic characteristics of blog texts vary with the subject or the type of experience of the texts. For this goal, blog texts about four different types of experience, Go, skiing, reading, and musical were collected through the search API of the Tistory blog service. The analysis of the texts showed that various psycholinguistic characteristics of the texts are different across the four categories of the texts. Moreover, the machine learning experiment using the characteristics for automatic text classification showed significant performance. Specifically, the ensemble method, based on functional tree and bagging appeared to be most effective in classification.Keywords: blog, social media, text analysis, psycholinguistics
Procedia PDF Downloads 27525169 Survey on Securing the Optimized Link State Routing (OLSR) Protocol in Mobile Ad-hoc Network
Authors: Kimaya Subhash Gaikwad, S. B. Waykar
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The mobile ad-hoc network (MANET) is collection of various types of nodes. In MANET various protocols are used for communication. In OLSR protocol, a node is selected as multipoint relay (MPR) node which broadcast the messages. As the MANET is open kind of network any malicious node can easily enter into the network and affect the performance of the network. The performance of network mainly depends on the components which are taking part into the communication. If the proper nodes are not selected for the communication then the probability of network being attacked is more. Therefore, it is important to select the more reliable and secure components in the network. MANET does not have any filtering so that only selected nodes can be used for communication. The openness of the MANET makes it easier to attack the communication. The most of the attack are on the Quality of service (QoS) of the network. This paper gives the overview of the various attacks that are possible on OLSR protocol and some solutions. The papers focus mainly on the OLSR protocol.Keywords: communication, MANET, OLSR, QoS
Procedia PDF Downloads 44625168 Bioconversion of Orange Wastes for Pectinase Production Using Aspergillus niger under Solid State Fermentation
Authors: N. Hachemi, A. Nouani, A. Benchabane
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The influence of cultivation factors such as content of ammonium sulfate, glucose and water in the culture medium and particle size of dry orange waste, on their bioconversion for pectinase production was studied using complete factorial design. a polygalacturonase (PG) was isolated using ion exchange chromatography under gradient elution 0-0,5 m/l NaCl (column equilibrate with acetate buffer pH 4,5), subsequently by sephadex G75 column chromatography was applied and the molecular weight was obtained about 51,28 KDa . Purified PG enzyme exhibits a pH and temperature optima of activity at 5 and 35°C respectively. Treatment of apple juice by purified enzyme extract yielded a clear juice, which was competitive with juice yielded by pure Sigma Aldrich Aspergillus niger enzyme.Keywords: bioconversion, orange wastes, optimization, pectinase
Procedia PDF Downloads 37125167 Navigating through Uncertainty: An Explorative Study of Managers’ Experiences in China-foreign Cooperative Higher Education
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To drive practical interpretations and applications of various policies in building the transnational education joint-ventures, middle managers learn to navigate through uncertainties and ambiguities. However, the current literature views very little about those middle managers’ experiences, perceptions, and practices. This paper takes the empirical approach and aims to uncover the middle managers’ experiences by conducting interviews, campus visits, and document analysis. Following the qualitative research method approach, the researchers gathered information from a mixture of fourteen foreign and Chinese managers. Their perceptions of the China-foreign cooperation in higher education and their perceived roles have offered important, valuable insights to this group of people’s attitudes and management performances. The diverse cultural and demographic backgrounds contributed to the significance of the study. There are four key findings. One, middle managers’ immediate micro-contexts and individual attitudes are the top two influential factors in managers’ performances. Two, the foreign middle managers showed a stronger sense of self-identity in risk-taking. Three, the Chinese middle managers preferred to see difficulties as part of their assigned responsibilities. Four, middle managers in independent universities demonstrated a stronger sense of belonging and fewer frustrations than middle managers in secondary institutes. The researchers propose that training for managers in a transnational educational setting should consider these discoveries when select fitting topics and content. In particular, middle managers should be better prepared to anticipate their everyday jobs in the micro-environment; hence, information concerning sponsor organizations’ working culture is as essential as knowing the national and local regulations, and socio-culture. Different case studies can help the managers to recognize and celebrate the diversity in transnational education. Situational stories can help them to become aware of the diverse and wide range of work contexts so that they will not feel to be left alone when facing challenges without relevant previous experience or training. Though this research is a case study based in the Chinese transnational higher education setting, the implications could be relevant and comparable to other transnational higher education situations and help to continue expanding the potential applications in this field.Keywords: educational management, middle manager performance, transnational higher education
Procedia PDF Downloads 15525166 Access the Knowledge, Awareness, and Factors Associated With Hypertension Among the Residents of Modeca District of Tiko, South West Region of Cameroon, in the Middle of a Separatist Violence Since 2017
Authors: Franck Kem Acho
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The trends of diseases have been changed from the last few years, now the burden of non-communicable diseases is increasing day by day. In all the non-communicable diseases, Hypertension is one of the leading causes of premature death and morbidity worldwide. This disease is a silent killer, it mostly affects the people with no obvious symptoms. Not only the heart it also increases the risk of brain, kidney and other diseases, now a days it is a serious medical problem. Over a billion people near about 1 in 4 men and 1 in 5 women having hypertension. In this case study men and women of ages between 30-80 years with Hypertension were identified in community remote area with their Health status being checked and monitored for one week and Health Education was provided for the importance of regular Health checkup alongside the continuous taking of medications.Keywords: hypertension, health status, health check up, health education
Procedia PDF Downloads 55