Search results for: global information system

Authors: Teerapong Lorchitamnuay, Thirarut Worapishet

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In the present digital age, today's customers explore various channels before finalizing a purchase, with abundant options and information at their disposal. Despite this, there is a strong digital interconnectedness. With just a few mouse clicks, customers can gather comprehensive information about a product, free from the influence of a salesperson. Salespeople must embrace cutting-edge technology to truly redefine the essence of selling if they are to thrive in this digital era. The significance of customer-salesperson communication in companies is becoming increasingly evident. It prompts the inquiry of how companies can modify or reshape their sales teams' approaches to effectively respond to evolving customer preferences and effectively manage external shifts, all in pursuit of sustaining and expanding their enterprises. Research highlights that digital and intercultural skills are the latest competencies sought by customers from salespeople in today's fast-paced world prior to making purchases of products and services. This study seeks to examine the pivotal influences of these salesperson skills in achieving customer satisfaction. The research design encompasses the analysis of descriptive statistics and quantitative data through a regression model. Data were gathered from an online convenience survey involving 260 respondents who are customers of an air express service provider in Thailand and who engage with salespeople in a traditional manner. The findings underscore that intercultural skills have a substantial impact on customer satisfaction in the digital era, particularly concerning adaptability, foreign language proficiency, active listening, and empathy skills. Organizations should focus on nurturing beneficial habits among their salespeople; since it signifies this effort, it should extend beyond just the frontline but should extend to encompass backline units and high-level management, ensuring that everyone possesses the same customer-oriented skills. The conclusions drawn from this research provide valuable insights, affirming that digital and intercultural skills can empower organizations to optimize their workforce's competencies, thereby achieving customer satisfaction in the digital age.

Keywords: customer behavior, customer satisfaction, digital era, digital skill, intercultural skill

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Authors: Jesmin Akter, Chang Hyuk Ahn, Ilho Kim, Jaiyeop Lee

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Global pandemic coronavirus disease (COVID-19) caused by Severe acute respiratory syndrome SARS-CoV-2, to control the spread of the COVID-19 pandemic, wastewater surveillance has been used to monitor SARS-CoV2 prevalence in the community. The challenging part is establishing wastewater surveillance; there is a need for a well-equipped laboratory for wastewater sample analysis. According to many previous studies, reverse transcription-polymerase chain reaction (RT-PCR) based molecular tests are the most widely used and popular detection method worldwide. However, the RT-qPCR based approaches for the detection or quantification of SARS-CoV-2 genetic fragments ribonucleic acid (RNA) from wastewater require a specialized laboratory, skilled personnel, expensive instruments, and a workflow that typically requires 6 to 8 hours to provide results for just minimum samples. Rapid and reliable alternative detection methods are needed to enable less-well-qualified practitioners to set up and provide sensitive detection of SARS-CoV-2 within wastewater at less-specialized regional laboratories. Therefore, scientists and researchers are conducting experiments for rapid detection methods of COVID-19; in some cases, the structural and molecular characteristics of SARS-CoV-2 are unknown, and various strategies for the correct diagnosis of COVID-19 have been proposed by research laboratories, which are presented in the present study. The ongoing research and development of these highly sensitive and rapid technologies, namely RT-LAMP, ELISA, Biosensors, GeneXpert, allows a wide range of potential options not only for SARS-CoV-2 detection but also for other viruses as well. The effort of this study is to discuss the above effective and regional rapid detection and quantification methods in community wastewater as an essential step in advancing scientific goals.

Keywords: rapid detection, SARS-CoV-2, sensitive detection, wastewater surveillance

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Authors: Mir Md Abdus Salam, Muhammad Mohsin, Pertti Pulkkinen, Paavo Pelkonen, Ari Pappinen

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Soils contaminated with metals, e.g., copper (Cu), zinc (Zn) and nickel (Ni) are one of the main global environmental problems. Zn is an important element for plant growth, but excess levels may become a threat to plant survival. Soils polluted with metals may also pose risks and hazards to human health. Afforestation based on short rotation Salix crops may be a good solution for the reduction of metals toxicity levels in the soil and in ecosystem restoration of severely polluted sites. In a greenhouse experiment, plant growth and zinc (Zn) uptake by four Salix cultivars grown in Zn contaminated soils collected from a mining area in Finland were tested to assess their suitability for phytoextraction. The sequential extraction technique and inductively coupled plasma‒mass spectrometry (ICP–MS) were used to determine the extractable metals and evaluate the fraction of metals in the soil that could be potentially available for plant uptake. The cultivars displayed resistance to heavily polluted soils throughout the whole experiment. After uptake, the total mean Zn concentrations ranged from 776 to 1823 mg kg⁻¹. The average uptake percentage of Zn across all cultivars and treatments ranged from 97 to 223%. Lime and wood ash addition showed a significant effect on plant dry biomass growth and metal uptake percentage of Zn in most of the cultivars. The results revealed that Salix cultivars have the potential to accumulate and take up significant amounts of Zn. Ecological restoration of polluted soils could be environmentally favorable in conjunction with economically profitable practices, such as forestry and bioenergy production. As such, the utilization of Salix for phytoextraction and bioenergy purposes is of considerable interest.

Keywords: lime, phytoextraction, Salix, wood ash, zinc

Procedia PDF Downloads 152

Authors: Shaikah Alsubayae, Gianluigi Casse, Carlos Chavez, Jon Taylor, Alan Taylor, Mohammad Alsulimane

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Achieving precise radiotherapy through carbon therapy necessitates the accurate monitoring of radiation dose distribution within the patient's body. This process is pivotal for targeted tumor treatment, minimizing harm to healthy tissues, and enhancing overall treatment effectiveness while reducing the risk of side effects. In our investigation, we adopted a methodological approach to monitor secondary proton doses in carbon therapy using Monte Carlo (MC) simulations. Initially, Geant4 simulations were employed to extract the initial positions of secondary particles generated during interactions between carbon ions and water, including protons, gamma rays, alpha particles, neutrons, and tritons. Subsequently, we explored the relationship between the carbon ion beam and these secondary particles. Interaction vertex imaging (IVI) proves valuable for monitoring dose distribution during carbon therapy, providing information about secondary particle locations and abundances, particularly protons. The IVI method relies on charged particles produced during ion fragmentation to gather range information by reconstructing particle trajectories back to their point of origin, known as the vertex. In the context of carbon ion therapy, our simulation results indicated a strong correlation between some secondary particles and the range of carbon ions. However, challenges arose due to the unique elongated geometry of the target, hindering the straightforward transmission of forward-generated protons. Consequently, the limited protons that did emerge predominantly originated from points close to the target entrance. Fragment (protons) trajectories were approximated as straight lines, and a beam back-projection algorithm, utilizing interaction positions recorded in Si detectors, was developed to reconstruct vertices. The analysis revealed a correlation between the reconstructed and actual positions.

Keywords: radiotherapy, carbon therapy, monitor secondary proton doses, interaction vertex imaging

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Authors: Mariam Begadze

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Separation of Powers (SOP) has often been the most frequently posed objection against the judicial enforcement of socio-economic rights. Although a lot has been written to refute those, very rarely has it been assessed what effect the current practice of social rights adjudication has had on the construction of SOP doctrine in specific jurisdictions. Colombia is an appropriate case-study on this question. The notion of collaborative SOP in the 1991 Constitution has affected the court’s conception of its role. On the other hand, the trends in the jurisprudence have further shaped the collaborative notion of SOP. Other institutional characteristics of the Colombian constitutional law have played its share role as well. Tutela action, particularly flexible and fast judicial action for individuals has placed the judiciary in a more confrontational relation vis-à-vis the political branches. Later interventions through abstract review of austerity measures further contributed to that development. Logically, the court’s activism in this sphere has attracted attacks from political branches, which have turned out to be unsuccessful precisely due to court’s outreach to the middle-class, whose direct reliance on the court has turned into its direct democratic legitimacy. Only later have the structural judgments attempted to revive the collaborative notion behind SOP doctrine. However, the court-supervised monitoring process of implementation has itself manifested fluctuations in the mode of collaboration, moving into more managerial supervision recently. This is not surprising considering the highly dysfunctional political system in Colombia, where distrust seems to be the default starting point in the interaction of the branches. The paper aims to answer the question, what the appropriate judicial tools are to realize the collaborative notion of SOP in a context where the court has to strike a balance between the strong executive and the weak and largely dysfunctional legislative branch. If the recurrent abuse lies in the indifference and inaction of legislative branches to engage with political issues seriously, what are the tools in the court’s hands to activate the political process? The answer to this question partly lies in the court’s other strand of jurisprudence, in which it combines substantive objections with procedural ones concerning the operation of the legislative branch. The primary example is the decision on value-added tax on basic goods, in which the court invalidated the law based on the absence of sufficient deliberation in Congress on the question of the bills’ implications on the equity and progressiveness of the entire taxing system. The decision led to Congressional rejection of an identical bill based on the arguments put forward by the court. The case perhaps is the best illustration of the collaborative notion of SOP, in which the court refrains from categorical pronouncements, while does its bit for activating political process. This also legitimizes the court’s activism based on its role to counter the most perilous abuse in the Colombian context – failure of the political system to seriously engage with serious political questions.

Keywords: Colombian constitutional court, judicial review, separation of powers, social rights

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Authors: Iva Hereitova, Miroslav Svatek, Vit Novacek

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Background and Aim: Autonomic imbalance is one of the complications for immobilized patients in the acute stage after a stroke. The predominance of sympathetic activity significantly increases cardiac activity. The technique of glenohumeral joint approximation may contribute in a non-pharmacological way to the regulation of blood pressure and heart rate in patients in this risk group. The aim of the study was to evaluate the effect of glenohumeral joint approximation on the change in heart rate and blood pressure in immobilized patients in the acute phase after a stroke. Methods: The experimental study bilaterally evaluated heart rate, systolic and diastolic pressure values before and after glenohumeral joint approximation in 40 immobilized participants (72.6 ± 10.2 years) in the acute phase after stroke. The experimental group was compared with 40 healthy participants in the control group (68.6 ± 14.2 years). An SpO2 vital signs monitor and a validated Microlife WatchBP Office blood pressure monitor were used for evaluation. Statistical processing and evaluation were performed in MATLAB R2019 (The Math Works®, Inc., Natick, MA, USA). Results: Approximation of the glenohumeral joint resulted in a statistically significant decrease in systolic and diastolic pressure. An average decrease in systolic pressure for individual groups ranged from 8.2 to 11.3 mmHg (p <0.001). For diastolic pressure, the average decrease ranged from 5.0 - 14.2 mmHg (p <0.001). There was a statistically significant reduction in heart rate (p <0.01) only in patients after ischemic stroke in the inferior cerebral artery. There was the average decrease in heart rate of 3.9 beats per minute (median 4 beats per minute). Conclusion: Approximation of the glenohumeral joint leads to a statistically significant decrease in systolic and diastolic pressure in immobilized patients in the acute phase after stroke.

Keywords: Aproximation technique, Cardiovaskular system, Glenohumeral joint, Stroke

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Authors: Matthew John F. Sino Cruz, Sarah Jane M. Ferrer, Janice C. Francisco

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COVID-19 pandemic has affected more than 114 countries all over the world since it was considered a global health concern in 2020. Different sectors, including education, have shifted to remote/distant setups to follow the guidelines set to prevent the spread of the disease. One of the higher education institutes which shifted to remote setup is the Pangasinan State University (PSU). In order to continue providing quality instructions to the students, PSU designed Flexible Learning Model to still provide services to its stakeholders amidst the pandemic. The model covers the redesigning of delivering instructions in remote setup and the technology needed to support these adjustments. The primary goal of this study is to determine the insights of the PSU – Bayambang students towards the remote setup implemented during the pandemic and how they perceived the initiatives employed in relation to their experiences in flexible learning. In this study, the topic modelling approach was implemented using Latent Dirichlet Allocation. The dataset used in the study. The results show that the most common concern of the students includes time and resource management, poor internet connection issues, and difficulty coping with the flexible learning modality. Furthermore, the findings of the study can be used as one of the bases for the administration to review and improve the policies and initiatives implemented during the pandemic in relation to remote service delivery. In addition, further studies can be conducted to determine the overall sentiment of the other stakeholders in the policies implemented at the University.

Keywords: COVID-19, topic modelling, students’ sentiment, flexible learning, Latent Dirichlet allocation

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Authors: Lakhoua Najeh

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Aims of the work: The aim of this paper is to improve the reliability and the availability of a Packer production line of cigarettes based on two methods: The SADT method (Structured Analysis Design Technique) and the FMECA approach (Failure Mode Effects and Critically Analysis). The first method enables us to describe the functionality of the Packer production line of cigarettes and the second method enables us to establish an FMECA analysis. Methods: The methodology adopted in order to contribute to the improvement of the reliability and the availability of a Packer production line of cigarettes has been proposed in this paper, and it is based on the use of Structured Analysis Design Technique (SADT) and Failure mode, effects, and criticality analysis (FMECA) methods. This methodology consists of using a diagnosis of the existing of all of the equipment of a production line of a factory in order to determine the most critical machine. In fact, we use, on the one hand, a functional analysis based on the SADT method of the production line and on the other hand, a diagnosis and classification of mechanical and electrical failures of the line production by their criticality analysis based on the FMECA approach. Results: Based on the methodology adopted in this paper, the results are the creation and the launch of a preventive maintenance plan. They contain the different elements of a Packer production line of cigarettes; the list of the intervention preventive activities and their period of realization. Conclusion: The diagnosis of the existing state helped us to found that the machine of cigarettes used in the Packer production line of cigarettes is the most critical machine in the factory. Then this enables us in the one hand, to describe the functionality of the production line of cigarettes by SADT method and on the other hand, to study the FMECA machine in order to improve the availability and the performance of this machine.

Keywords: production system, diagnosis, SADT method, FMECA method

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Authors: Vahab Behmanesh

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One of the topics that has always attracted the attention of sports medicine and sports science experts is the positive or negative effect of sports activities on the functioning of the body's immune system. In the present research, a course of aerobic running with spirulina consumption has been studied on the maximum oxygen consumption and the performance of some indicators of the immune system of men who have trained after one session of physical activity. In this research, 50 trained students were studied randomly in four groups, spirulina- aerobic, spirulina, placebo- aerobic, and control. In order to test the research hypotheses, one-way statistical method of variance (ANOVA) was used considering the significance level of a=0.005 and post hoc test (LSD). A blood sample was taken from the participants in the first stage test in fasting and resting state immediately after Bruce's maximal test on the treadmill until complete relaxation was reached, and their Vo2max value was determined through the aforementioned test. The subjects of the spirulina-aerobic running and placebo-aerobic running groups took three 500 mg spirulina and 500 mg placebo pills a day for six weeks and ran three times a week for 30 minutes at the threshold of aerobic stimulation. The spirulina and placebo groups also consumed spirulina and placebo tablets in the above method for six weeks. Then they did the same first stage test as the second stage test. Blood samples were taken to measure the number of CD4+, CD8+, NK, and the ratio of CD4+ to CD8+ on four occasions before and after the first and second stage tests. The analysis of the findings showed that: aerobic running and spirulina supplement alone increase Vo2max. Aerobic running and consumption of spirulina increases Vo2max more than other groups (P<0.05), +CD4 and hemoglobin of the spirulina-aerobic running group was significantly different from other groups (P=0.002), +CD4 of the groups together There was no significant difference, NK increased in all groups, the ratio of CD4+ to CD8+ between the groups had a significant difference (P=0.002), the ratio of CD4+ to CD8+ in the spirulina- aerobic group was lower than the spirulina and placebo groups. All in all, it can be concluded that the supplement of spirulina and aerobic exercise may increase Vo2max and improve safety indicators.

Keywords: spirulina (Q2), hemoglobin (Q3), aerobic exercise (Q3), residual activity (Q2), CD4+ to CD8+ ratio (Q3)

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Authors: Ajith J. Kings, L. R. Monisha Miriam, R. Edwin Raj, S. Julyes Jaisingh, S. Gavaskar

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Microalgae are a potential bio-source for rejuvenated solutions in various disciplines of science and technology, especially in medicine and energy. Biodiesel is being replaced for conventional fuels in automobile industries with reduced pollution and equivalent performance. Since it is a carbon neutral fuel by recycling CO2 in photosynthesis, global warming potential can be held in control using this fuel source. One of the ways to meet the rising demand of automotive fuel is to adopt with eco-friendly, green alternative fuels called sustainable microalgal biodiesel. In this work, a microalga Chlamydomonas reinhardtii was cultivated and optimized in different media compositions developed from under-utilized waste materials in lab scale. Using the optimized process conditions, they are then mass propagated in out-door ponds, harvested, dried and oils extracted for optimization in ambient conditions. The microalgal oil was subjected to two step esterification processes using acid catalyst to reduce the acid value (0.52 mg kOH/g) in the initial stage, followed by transesterification to maximize the biodiesel yield. The optimized esterification process parameters are methanol/oil ratio 0.32 (v/v), sulphuric acid 10 vol.%, duration 45 min at 65 ºC. In the transesterification process, commercially available alkali catalyst (KOH) is used and optimized to obtain a maximum biodiesel yield of 95.4%. The optimized parameters are methanol/oil ratio 0.33(v/v), alkali catalyst 0.1 wt.%, duration 90 min at 65 ºC 90 with smooth stirring. Response Surface Methodology (RSM) is employed as a tool for optimizing the process parameters. The biodiesel was then characterized with standard procedures and especially by GC-MS to confirm its compatibility for usage in internal combustion engine.

Keywords: microalgae, organic media, optimization, transesterification, characterization

Procedia PDF Downloads 225

Authors: Nihel Dib, Redouane Bachir, Ghezlane Berrahou, Chaima Zoulikha Tabet Zatla, Sumeya Bedrane, Ginessa Blanco Montilla, Jose Juan Calvino Gamez

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In recent decades, the world’s population has rapidly increased annually, resulting in the consumption of huge amounts of conventional non-renewable petroleum-based resources at an alarming rate. The scarcity of such resources will shut down the corresponding industries and consequently have negative effects on the well-being of humanity. Accordingly, to combat the forthcoming crises and to serve the ever-growing demands, seeking potentially sustainable resources such as geothermal, wind, solar, and biomass has become an active field of study. Currently, lignocellulosic biomass, one of the world’s most plentiful resources, is acknowledged as a cost-effective material that has drawn great interest from many researchers since it has substantial energy potential as well as containing useful C5 and C6 sugars. These C5 and C6 sugars are the key reactants for the production of the valuable 16-platform chemicals such as 5-hydroxymethyl furfural, furfural, levulinic acid, succinic acid, and fumaric acid, all of which are crucial intermediates for synthesizing high-value bio-based chemicals and polymers. Succinic acid (SA) has been predicted to make a significant contribution to the global bio-based economy soon since it serves as a C4 building block that is used in a wide spectrum of industries, including biopolymers, solvents, and pharmaceuticals. In the present work, we modify the HDL MgAl with Zr to try to create acid sites on the supports and deposit gold by deposition precipitation with urea with a low gold content (0.25%). The catalyst was used to produce succinic acid by selective oxidation of furfuraldehyde with hydrogen peroxide under mild reaction conditions.

Keywords: hydrotalcite, catalysis, gold, biomass, furfural, oxidation

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Authors: Okechukwu Uzoma Nkwocha, Edward Uche Omeire

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Information and communication technologies (ICT) undeniably, have expanded the sphere of arts and creativity. It proves to be an important tool for production, preservation, sharing and utilization of arts and cultural heritage. While art and heritage institutions around the globe are increasingly utilizing ICT for the promotion and sharing of their collections, the story seems different in most part of Africa. In this paper, we will examine the prospects and problems of utilizing ICT in promotion, preservation and sharing of arts and cultural heritage.

Keywords: arts, cultural heritage, digitalization, ICT

Procedia PDF Downloads 181

Authors: Doufoungognon Carine Kone

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Heavy metals present in large quantities in ecosystems can alter biological and cellular functions and disrupt trophic functions. However, their toxicity can change according to thermal conditions, as toxicity depends on their bioavailability and thermal optimum of organisms. Organisms can develop different tolerance strategies to maintain themselves in a stressful environment, but these strategies are often studied in a single-stressor context. This study evaluates the responses of the ciliate Tetrahymena thermophila to copper, high temperature, and their interaction. Six genotypes were exposed to a gradient of copper concentrations ranging from 0 to 350mg/L in synthetic media at three temperatures: 15°C, 23°C, and 31°C. Cell density, cell shape and size (and their variance), swimming speed and trajectory, and copper uptake rate were measured. Depending on the genotype, swimming speed, trajectory, and cell size were highly affected by stress gradients. One gets bigger, while two genotypes get smaller and the other remain unchanged. Some genotypes swam less rapidly, while others speed up as copper and temperature increased. Concerning copper uptake, the two genotypes accumulating the best and the worst, whatever the copper concentration or temperature, were also those that had the highest densities. Finally, very few temperature x copper interactions were observed on phenotypic parameters. The diversity of phenotypic responses revealed in this study reflects the existence of divergent strategies adopted by Tetrahymena thermophila to resist to copper and thermal stress, which suggests an important role of intraspecific variability in biodiversity response to environmental stress. One general and the surprising pattern was a global absence of interactive effects between copper and high temperature exposure on the observed phenotypic responses.

Keywords: ciliate, copper, intraspecific variability, phenotype, temperature, tolerance, multiple stressors

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Authors: Asma Ameur, Dhafer Malouche

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Nowadays, user comments on the Internet have an important impact on hotel bookings. This confirms that the e-reputation issue can influence the likelihood of customer loyalty to a hotel. In this way, e-reputation has become a real differentiator between hotels. For this reason, we have a unique opportunity in the opinion mining field to analyze the comments. In fact, this field provides the possibility of extracting information related to the polarity of user reviews. This sentimental study (Opinion Mining) represents a new line of research for analyzing the unstructured textual data. Knowing the score of e-reputation helps the hotelier to better manage his marketing strategy. The score we then obtain is translated into the image of hotels to differentiate between them. Therefore, this present research highlights the importance of hotel satisfaction ‘scoring. To calculate the satisfaction score, the sentimental analysis can be manipulated by several techniques of machine learning. In fact, this study treats the extracted textual data by using the Artificial Neural Networks Approach (ANNs). In this context, we adopt the aforementioned technique to extract information from the comments available in the ‘Trip Advisor’ website. This actual paper details the description and the modeling of the ANNs approach for the scoring of online hotel reviews. In summary, the validation of this used method provides a significant model for hotel sentiment analysis. So, it provides the possibility to determine precisely the polarity of the hotel users reviews. The empirical results show that the ANNs are an accurate approach for sentiment analysis. The obtained results show also that this proposed approach serves to the dimensionality reduction for textual data’ clustering. Thus, this study provides researchers with a useful exploration of this technique. Finally, we outline guidelines for future research in the hotel e-reputation field as comparing the ANNs with other technique.

Keywords: clustering, consumer behavior, data mining, e-reputation, machine learning, neural network, online hotel ‘reviews, opinion mining, scoring

Procedia PDF Downloads 127

Authors: A. V. Varfolomeeva, N. S. Tkachenko, A. G. Tishchenko

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The problem of violation of internal validity in studies of psychological structures is considered. The role of epistemological attitudes of researchers in the planning of research within the methodology of the system-evolutionary approach is assessed. Alternative programs of psychological research involving representatives of different biological species are presented. On the example of the results of two research series the variants of solving the problem are discussed.

Keywords: epistemological attitudes, experimental design, validity, psychological structure, learning

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Authors: Shelley Y. Hawkins

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Introduction/Background: As technology has grown exponentially in healthcare, nurse educators must prepare Advanced Practice Registered Nurse (APRN) graduates with the knowledge and skills in information systems/technology to support and improve patient care and health care systems. APRN’s are expected to lead in caring for populations who lack accessibility and availability through the use of technology, specifically telehealth. The capacity to effectively and efficiently use technology in patient care delivery is clearly delineated in the American Association of Colleges of Nursing (AACN) Doctor of Nursing Practice (DNP) and Master of Science in Nursing (MSN) Essentials. However, APRN’s have minimal, or no, exposure to formalized telehealth education and lack necessary technical skills needed to incorporate telehealth into their patient care. APRN’s must successfully master the technology using telehealth/telemedicine, electronic health records, health information technology, and clinical decision support systems to advance health. Furthermore, APRN’s must be prepared to lead the coordination and collaboration with other healthcare providers in their use and application. Aim/Goal/Purpose: The purpose of this presentation is to establish and operationalize telehealth-focused educational partnerships between one University School of Nursing and two health care systems in order to enhance the preparation of APRN NP students for practice, teaching, and/or scholarly endeavors. Methods: The proposed project was initially presented by the project director to selected multidisciplinary stakeholders including leadership, home telehealth personnel, primary care providers, and decision support systems within two major health care systems to garner their support for acceptance and implementation. Concurrently, backing was obtained from key university-affiliated colleagues including the Director of Simulation and Innovative Learning Lab and Coordinator of the Health Care Informatics Program. Technology experts skilled in design and production in web applications and electronic modules were secured from two local based technology companies. Results: Two telehealth-focused APRN Program academic/practice partnerships have been established. Students have opportunities to engage in clinically based telehealth experiences focused on: (1) providing patient care while incorporating various technology with a specific emphasis on telehealth; (2) conducting research and/or evidence-based practice projects in order to further develop the scientific foundation regarding incorporation of telehealth with patient care; and (3) participating in the production of patient-level educational materials related to specific topical areas. Conclusions: Evidence-based APRN student telehealth clinical experiences will assist in preparing graduates who can effectively incorporate telehealth into their clinical practice. Greater access for diverse populations will be available as a result of the telehealth service model as well as better care and better outcomes at lower costs. Furthermore, APRN’s will provide the necessary leadership and coordination through interprofessional practice by transforming health care through new innovative care models using information systems and technology.

Keywords: academic/practice partnerships, advanced practice nursing, nursing education, telehealth

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Authors: Nguyen Tien Thanh, Günter Meon

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Precipitation plays a key role in water cycle, defining the local climatic conditions and in ecosystem. It is also an important input parameter for water resources management and hydrologic models. With spatial continuous data, a certainty of discharge predictions or other environmental factors is unquestionably better than without. This is, however, not always willingly available to acquire for a small basin, especially for coastal region in Vietnam due to a low network of meteorological stations (30 stations) on long coast of 3260 km2. Furthermore, available gridded precipitation datasets are not fine enough when applying to hydrologic models. Under conditions of global warming, an application of spatial interpolation methods is a crucial for the climate change impact studies to obtain the spatial continuous data. In recent research projects, although some methods can perform better than others do, no methods draw the best results for all cases. The objective of this paper therefore, is to investigate different spatial interpolation methods for daily precipitation over a small basin (approximately 400 km2) located in coastal region, Southern Vietnam and find out the most efficient interpolation method on this catchment. The five different interpolation methods consisting of cressman, ordinary kriging, regression kriging, dual kriging and inverse distance weighting have been applied to identify the best method for the area of study on the spatio-temporal scale (daily, 10 km x 10 km). A 30-year precipitation database was created and merged into available gridded datasets. Finally, observed changes in constructed precipitation were performed. The results demonstrate that the method of ordinary kriging interpolation is an effective approach to analyze the daily precipitation. The mixed trends of increasing and decreasing monthly, seasonal and annual precipitation have documented at significant levels.

Keywords: interpolation, precipitation, trend, vietnam

Procedia PDF Downloads 273

Authors: Anderson Braga Mendes, Wallington Felipe de Almeida, Cicero Medeiros da Silva

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This study aimed to assess the lifespan of the fish transposition system of the Itaipu Power Plant (Brazil/Paraguay) by using 3D hydrodynamic modeling and Churchill trapping effiency in order to identify the sedimentological equilibrium configuration in the main pond of the Piracema Channel, which is part of a 10 km hydraulic circuit that enables fish migration from downstream to upstream (and vice-versa) the Itaipu Dam, overcoming a 120 m water drop. For that, bottom data from 2002 (its opening year) and 2015 were collected and analyzed, besides bed material at 12 stations to the purpose of identifying their granulometric profiles. The Shields and Yalin and Karahan diagrams for initiation of motion of bed material were used to determine the critical bed shear stress for the sedimentological equilibrium state based on the sort of sediment (grain size) to be found at the bottom once the balance is reached. Such granulometry was inferred by analyzing the grosser material (fine and medium sands) which inflows the pond and deposits in its backwater zone, being adopted a range of diameters within the upper and lower limits of that sand stratification. The software Delft 3D was used in an attempt to compute the bed shear stress at every station under analysis. By modifying the input bathymetry of the main pond of the Piracema Channel so as to the computed bed shear stress at each station fell within the intervals of acceptable critical stresses simultaneously, it was possible to foresee the bed configuration of the main pond when the sedimentological equilibrium is reached. Under such condition, 97% of the whole pond capacity will be silted, and a shallow water course with depths ranging from 0.2 m to 1.5 m will be formed; in 2002, depths ranged from 2 m to 10 m. Out of that water path, the new bottom will be practically flat and covered by a layer of water 0.05 m thick. Thus, in the future the main pond of the Piracema Channel will lack its purpose of providing a resting place for migrating fish species, added to the fact that it may become an insurmountable barrier for medium and large sized specimens. Everything considered, it was estimated that its lifespan, from the year of its opening to the moment of the sedimentological equilibrium configuration, will be approximately 95 years–almost half of the computed lifespan of Itaipu Power Plant itself. However, it is worth mentioning that drawbacks concerning the silting in the main pond will start being noticed much earlier than such time interval owing to the reasons previously mentioned.

Keywords: 3D hydrodynamic modeling, Churchill trapping efficiency, fish crossing system, Itaipu power plant, lifespan, sedimentological equilibrium

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Authors: Zydrunas Kavaliauskas, Aleksandras Iljinas, Liutauras Marcinauskas, Mindaugas Milieska, Vitas Valincius

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The magnetron sputtering deposition method is often used to obtain thin film coatings. The main advantage of magnetron vaporization compared to other deposition methods is the high rate erosion of the cathode material (e.g., copper, aluminum, etc.) and the ability to operate under low-pressure conditions. The structure of the formed coatings depends on the working parameters of the magnetron deposition system, which is why it is possible to influence the properties of the growing film, such as morphology, crystal orientation, and dimensions, stresses, adhesion, etc. The properties of these coatings depend on the distance between the substrate and the magnetron surface, the vacuum depth, the gas used, etc. Using this deposition technology, substrates are most often placed near the anode. The magnetic trap of the magnetrons for localization of electrons in the cathode region is formed using a permanent magnet system that is on the side of the cathode. The scientific literature suggests that, after insertion of a small amount of copper into graphite, the electronic conductivity of graphite increase. The aim of this work is to create thin (up to 300 nm) layers on a graphite surface using a magnetron evaporation method, to investigate the formation peculiarities and microstructure of thin films, as well as the mechanism of copper diffusion into graphite inner layers at different thermal treatment temperatures. The electron scanning microscope was used to investigate the microrelief of the coating surface. The chemical composition is determined using the EDS method, which shows that, with an increase of the thermal treatment of the copper-carbon layer from 200 °C to 400 °C, the copper content is reduced from 8 to 4 % in atomic mass units. This is because the EDS method captures only the amount of copper on the graphite surface, while the temperature of the heat treatment increases part of the copper because of the diffusion processes penetrates into the inner layers of the graphite. The XRD method shows that the crystalline copper structure is not affected by thermal treatment.

Keywords: carbon, coatings, copper, magnetron sputtering

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Authors: Hassan Y. Kikhia, Jin P. Zhang, Khaldoon G. Albiatr

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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

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Authors: Stephanie Hewitt, Leila Sheldrick, Weston Baxter

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Multidisciplinary by nature, design research brings together varying research fields to answer globally significant questions. Emotional design, a field which helps us create products that influence people’s behaviour, and sports psychology, containing a growing field of recent research which focuses on understanding the emotions experienced through sport and the effects this has on our health and wellbeing, are two research fields that can be combined through design research to tackle global physical inactivity. The combination of these research fields presents an opportunity to build new tools and methods that could help designers create new interventions to promote positive behaviour change in the form of physical activity uptake, ultimately improving people’s health and wellbeing. This paper proposes a framework that can be used to develop new products and services that focus on not only improving the uptake and upkeep of physical activity but also helping people have a healthy emotional relationship with exercise. To develop this framework, a set of comprehensive maps exploring the relationship between human emotions and physical activity across a range of factors was created. These maps were then further evolved through in-depth interviews, which analysed the reasons behind the emotions felt, how physical activity fits into the daily routine and how important regular exercise is to people. Finally, to progress these findings into a design framework, a longitudinal study was carried out to explore further the emotional relationship people of varying sporting abilities have overtime with physical activity. This framework can be used to design more successful interventions that help people to not only become more active initially but implement long term changes to ensure they stay active.

Keywords: design research, emotional design, emotions, intervention, physical activity, sport psychology

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Authors: M Jeffri Arlinandes Chandra, Puwaningdyah Murti Wahyuni, Dewi Mutiara M Jeffri Arlinandes Chandra, Puwaningdyah Murti Wahyuni, Dewi Mutiara

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Indonesia is a state of the law in accordance with article 1 paragraph 3 of the Constitution of the Republic of Indonesia (1945 Constitution), namely, 'the State of Indonesia is a state of law'. The consequences of the rule of law are making the law as the main commanding officer or making the law as a basis for carrying out an action taken by the state. The types of regulations and procedures for the formation of legislation in Indonesia are contained in Law Number 12 of 2011 concerning the Formation of Legislation. Various attempts were made to make quality regulations both in the formal hierarchy and material hierarchy such as synchronization and harmonization in the formation of laws and regulations so that there is no conflict between equal and hierarchical laws, but the fact is that there are still many conflicting regulations found between one another. This can be seen clearly in the many laws and regulations that were sued to judicial institutions such as the Constitutional Court (MK) and the Supreme Court (MA). Therefore, it is necessary to have a formulation regarding the governance of the formation of laws and regulations so as to minimize the occurrence of lawsuits to the court so that positive law can be realized which can be used today and for the future (ius constituendum). The research method that will be used in this research is a combination of normative research (library research) supported by empirical data from field research so that it can formulate concepts and answer the challenges being faced. First, the structuring of laws and regulations in Indonesia must start from the inventory of laws and regulations, whether they can be classified based on the type of legislation, what are they set about, the year of manufacture, etc. so that they can be clearly traced to the regulations relating to the formation of laws and regulations. Second, the search and revocation/revocation of laws and regulations that do not exist in the state registration system. Third, the periodic evaluation system is carried out at every level of the hierarchy of laws and regulations. These steps will form an ideal model of laws and regulations in Indonesia both in terms of content and material so that the instructions can be codified and clearly inventoried so that they can be accessed by the wider community as a concrete manifestation of the principle that all people know the law (presumptio iures de iure).

Keywords: legislation, review, evaluation, reconstruction

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Authors: E. Nakamachi, S. Tanaka, K. Yamamoto, Y. Morita

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In this study, we developed a three-dimensional (3D) direct current electric field (DCEF) stimulation bio-reactor for axonal outgrowth enhancement to generate the neural network of the central nervous system (CNS). By using our newly developed 3D DCEF stimulation bio-reactor, we cultured the rat pheochromocytoma cells (PC12) and investigated the effects on the axonal extension enhancement and network generation. Firstly, we designed and fabricated a 3D bio-reactor, which can load DCEF stimulation on PC12 cells embedded in the collagen gel as extracellular environment. The connection between the electrolyte and the medium using salt bridges for DCEF stimulation was introduced to avoid the cell death by the toxicity of metal ion. The distance between the salt bridges was adopted as the design variable to optimize a structure for uniform DCEF stimulation, where the finite element (FE) analyses results were used. Uniform DCEF strength and electric flux vector direction in the PC12 cells embedded in collagen gel were examined through measurements of the fabricated 3D bio-reactor chamber. Measurement results of DCEF strength in the bio-reactor showed a good agreement with FE results. In addition, the perfusion system was attached to maintain pH 7.2 ~ 7.6 of the medium because pH change was caused by DCEF stimulation loading. Secondly, we disseminated PC12 cells in collagen gel and carried out 3D culture. Finally, we measured the morphology of PC12 cell bodies and neurites by the multiphoton excitation fluorescence microscope (MPM). The effectiveness of DCEF stimulation to enhance the axonal outgrowth and the neural network generation was investigated. We confirmed that both an increase of mean axonal length and axogenesis rate of PC12, which have been exposed 5 mV/mm for 6 hours a day for 4 days in the bioreactor. We found following conclusions in our study. 1) Design and fabrication of DCEF stimulation bio-reactor capable of 3D culture nerve cell were completed. A uniform electric field strength of average value of 17 mV/mm within the 1.2% error range was confirmed by using FE analyses, after the structure determination through the optimization process. In addition, we attached a perfusion system capable of suppressing the pH change of the culture solution due to DCEF stimulation loading. 2) Evaluation of DCEF stimulation effects on PC12 cell activity was executed. The 3D culture of PC 12 was carried out adopting the embedding culture method using collagen gel as a scaffold for four days under the condition of 5.0 mV/mm and 10mV/mm. There was a significant effect on the enhancement of axonal extension, as 11.3% increase in an average length, and the increase of axogenesis rate. On the other hand, no effects on the orientation of axon against the DCEF flux direction was observed. Further, the network generation was enhanced to connect longer distance between the target neighbor cells by DCEF stimulation.

Keywords: PC12, DCEF stimulation, 3D bio-reactor, axonal extension, neural network generation

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Authors: Chin Pang Lei

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Colonized by the UK, handed over to China, and now as a global financial city, Hong Kong’s history is never easy to write under the dominant discourses of colonialism, nationalism and globalization. In this plight, cinema, regarded as Hong Kong’s most representative cultural form, is used for writing, exploring and questioning the local history of the city. In their writing of the past, Hong Kong directors such as Wong Kar-wai, Stanley Kwan and Tsui Hark have demonstrated alternative ways of historicizing Hong Kong. Despite their interests in different periods of time (Wong is obsessed with the 1960s; Kwan is attracted to the 1930s; Tsui often goes back to the early 20th century), all these directors use genres as their time machines to revisit the past. As a popular cultural form, genres always come with a series of ideologies which define our lives and explain the society. Hence, in a changing society, genres change and complicate themselves with different packages of meanings. Genres function as open-ended and corrigible schemata which can contain multiple themes and various meanings. In Hong Kong, genres, often seen as highly commercial and overly market-oriented, are opportunities for alternative history writing and the exploration of local identities. This paper examines how these Hong Kong directors use the popular forms of genres, such as melodrama, martial art and gangster films, to present the past, and how the stories of the fictional characters, such as prostitutes, martial artists and jobless hooligans mobilize imagination of history. These texts show that genre is a crucial platform for Hong Kong’s post-colonial self-writing. Via genres, history in these films is against official and canonical history as well as grand narrative. Genres as time machines articulate a voice for Hong Kong.

Keywords: Hong Kong cinema, genre, historicizing, local history, Wong Kar-Wai

Procedia PDF Downloads 358

Authors: Mara F. Müller, Simon C. Griffith, Tara L. Crewe, Mirjam Kaestli, Sydney J. Collett, Ian J. Radford, Hamish A. Campbell

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The intensity and frequency of heat waves have been progressively increasing because of climate change. Passerines that inhabit very hot regions are already close to their physiological thermal limit and are thus considered highly susceptible to increased ambient temperatures. However, the extent by which passerines behaviorally compensate for extreme heat in their natural habitat has rarely been assessed due to monitoring challenges. To address this knowledge gap, coded VHF-nano transmitters were attached to a tropical passerine (Gouldian finch, Chloebia gouldiae). Fine-scale activity and movement were monitored throughout the hottest and driest period of the year using an array of static VHF-receivers. The finches were found to typically show a peak activity for a few hours at sunrise and remained relatively quiescent for the rest of the day. However, on extremely hot days (max temperature >38ºC), finches showed higher activity levels earlier in the morning and presented a second peak in the afternoon. Gouldian finches are physiologically challenged when ambient temperatures exceed 38ºC, suggesting the shift in movement activity reflects a behavioral mitigation strategy to extreme heat. These tropical finches already exist on an energetic knife-edge during this time of the year due to resource scarcity. Hence, the increased energetic expenditure to mitigate thermal stress may be detrimental. The study demonstrates the value of VHF-telemetry technology in monitoring the impact of global change on the biology of small-bodied mobile species.

Keywords: animal tracking, biotelemetry, climate change, extreme heat, movement activity, radiotelemetry, VHF-telemetry

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Authors: Claire Norman-Maillet

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Insider fraud is a major financial crime threat whereby an employee defrauds (or attempts to defraud) their current, prospective, or past employer. ‘Employee’ covers anyone employed by the company, including Board members and part-time staff. Insider fraud can take many forms, including an employee working alone or in collusion with others. Insider fraud has been on the rise since the Coronavirus pandemic and shows no signs of slowing. The objective of the research is to better understand how FinTechs are impacted by insider fraud and, therefore, how to stop it. This research will make an original contribution to the financial crime field, given the timing of this research being intertwined with the cost-of-living crisis in the UK and the global Coronavirus pandemic. This research focuses on insider fraud within FinTechs specifically, as they are arguably a modern phenomenon in the financial institutions space and have cutting-edge technology at their disposal. To achieve the research objective, the researcher held semi-structured interviews with over 20 individuals who deal with insider fraud perpetration in a practitioner, recruitment, or advisory capacity. The interviews were subsequently transcribed and analysed thematically. Main findings in the research suggest that FinTechs are arguably in the best position to combat insider fraud, given their focus on using recent technologies, as this can be used to combat the threat. However, insider fraud has been ignored owing to the denial of accepting the possibility that colleagues would defraud their employer, as well as the idea that external fraud is the most important threat. The research concludes that, whilst the technology is understandably prioritised by FinTechs for providing an agreeable customer experience, insider fraud needs to be given a platform upon which to be recognised as a significant threat to any company. Moreover, insider fraud needs to be given the same level of weighting and attention by Executive Committees and Boards as the customer experience.

Keywords: insider fraud, occupational fraud, COVID-19, COVID, Coronavirus, pandemic, internal fraud, financial crime, economic crime

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Authors: Yamunah Devi Apalasamy, Sanjay Rampal, Tin Tin Su, Foong Ming Moy, Hazreen Abdul Majid, Awang Bulgiba, Zahurin Mohamed

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Obesity is a growing global health issue. Obesity results from a combination of environmental and genetics factors. Brain-derived neurotrophic factor (BDNF), a gene encodes the BDNF protein and the BDNF gene have been linked to regulation of body weight and appetite. Genome-wide association studies have identified the BDNF variants to be related to obesity among Caucasians, East Asians, and Filipinos. However, the role of BDNF in other ethnic groups remains inconclusive. This case control study aims to investigate the associations of BDNF gene polymorphisms with obesity and metabolic parameters in Malaysian Malays. BDNF rs4074134, BDNF rs10501087 and BDNF rs6265 were genotyped using Sequenom MassARRAY. Anthropometric, body fat, fasting lipids and glucose levels were measured. A total of 663 subjects (194 obese and 469 non-obese) were included in this study. There were no significant associations association between BDNF SNPs and obesity. The allelic and genotype frequencies of the BDNF SNPs were similar in the obese and non-obese groups. After adjustment for age and sex, the BDNF variants were not associated with obesity, body fat, fasting lipids and glucose levels. Haplotypes at the BDNF gene region, were not significantly associated with obesity. The BDNF rs4074134 was in strong LD with BDNF rs10501087 (D'=0.98) and BDNF rs6265 (D'=0.87). The BDNF rs10501087 was also in strong LD with BDNF rs6265 (D'=0.91). Our findings suggest that the BDNF variants and the haplotypes of BDNF gene were not associated with obesity and metabolic traits in this study population. Further research is needed to explore other BDNF variants with a larger sample size with gene-environment interactions in multi ethnic Malaysian population.

Keywords: genomics of obesity, SNP, BMI, haplotypes

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Authors: Adriana Salgado, Sandra Castaneda, Ivan Perez

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Learning to read and write is a complex process involving several cognitive skills, contextual, and cultural environments. The basis of this development is linguistic skills, such as the ability to name and understand vocabulary, retell a story, phonological awareness, letter knowledge, among others. In children with autism spectrum disorder (ASD), one of the main concerns is related to language disorders. Nevertheless, most of the children with ASD are able to decode written information but have difficulties in reading comprehension. The research of these processes in the Spanish-speaking population is limited. However, the increasing prevalence of this diagnosis (1 in 115 children) in Mexico has implications at different levels. Educational research is an important area of interest in ASD children, such as emergent literacy. Reading and writing expand the possibilities of academic, cultural, and social information access. Taking this information into account, the objective of this research was to identify the relationship between language skills, alphabet knowledge, phonological awareness, and early reading and writing in ASD Spanish-speaking children. The method used for this research was based on tasks that were selected, adapted and in some cases designed to measure initial reading and writing, as well as language skills (naming, receptive vocabulary, and narrative skills), phonological awareness (similar phonological word pairs, beginning sound awareness and spelling) and letter knowledge, in a sample of 45 children (38 boys and 7 girls) with prior diagnosis of ASD. Descriptive analyses, as well as bivariate correlations, cluster analysis, and canonical correspondence, were obtained for the data results. Results showed that variability was large; however, it was possible to characterize the sample in low, medium, and high score groups regarding children performance. The low score group (46.7% of the sample), had a null or deficient performance in language skills and phonological awareness, some could identify up to five letters of the alphabet, showed no early reading skills but they could scribble. The middle score group was characterized by a highly variable performance in different tasks, with better language skills in receptive and naming vocabulary, some narrative, letter knowledge, and phonological awareness (beginning sound awareness) skills. The high score group, (24.4% of the sample) had the best performance in language skills in relation to the sample data, as well as in the rest of the measured skills. Finally, scores were canonically correlated between naming, receptive vocabulary, narrative, phonological awareness, letter knowledge and initial learning of reading and writing skills for the high score group and letter knowledge, naming and receptive vocabulary for the lower score group, which is consistent with previous research in typical and ASD children. In conclusion, the obtained data is consistent with previous studies. Despite large variability, it was possible to identify performance profiles and relations based on linguistic, phonological awareness, and letter knowledge skills. These skills were predictor variables of the initial development of reading and writing. The above has implications for a future program and strategies development that may benefit the acquisition of reading and writing in ASD children.

Keywords: autism, autism spectrum disorders, early literacy, emergent literacy

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Authors: Titin Handayani, Adi Mulyanto, Fajar Eko Priyanto

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It is generally recognized, that algae could be an interesting option for reducing CO₂ emissions. Based on light and CO₂, algae can be used for the production various economically interesting products. Current algae cultivation techniques, however, still present a number of limitations. Efficient feeding of CO₂, especially on a large scale, is one of them. Current methods for CO₂ feeding to algae cultures rely on the sparging pure CO₂ or directly from flue gas. The limiting factor in this system is the solubility of CO₂ in water, which demands a considerable amount of energy for an effective gas to liquid transfer and leads to losses to the atmosphere. Due to the current ineffective methods for CO₂ introduction into algae ponds very large surface areas would be required for enough ponds to capture a considerable amount of the CO₂. The purpose of this study is to assess technology to capture carbon dioxide (CO₂) emissions generated by industry by utilizing of microalgae Chlorella sp. The microalgae were cultivated in a bioreactor culture pond raceway type. The result is expected to be useful in mitigating the effects of greenhouse gases in reducing the CO₂ emissions. The research activities include: (1) Characterization of boiler flue gas, (2) Operation of culture pond, (3) Sampling and sample analysis. The results of this study showed that the initial assessment absorption of the flue gas by microalgae using 1000 L raceway pond completed by heat exchanger were quite promising. The transfer of CO₂ into the pond culture system was run well. This identified from the success of cooling the boiler flue gas from the temperature of about 200 °C to below ambient temperature. Except for the temperature, the gas bubbles into the culture media were quite fine. Therefore, the contact between the gas and the media was well performed. The efficiency of CO₂ absorption by Chlorella sp reached 6.68 % with an average CO₂ loading of 0.29 g/L/day.

Keywords: Chlorella sp., CO2 emission, heat exchange, microalgae, milk industry, raceway pond

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Authors: Taisier A. Zoubi, Feras Salama, Mahmud Hossain, Yass A. Alkafaji

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The purpose of this study is to examine the equity pricing of other comprehensive income when earnings are disaggregated into several components. Our findings indicate that other comprehensive income can better explain variation in stock returns when net income is reported in a disaggregated form. Additionally, we found that disaggregating both net income and other comprehensive income can explain more of the variation in the stock returns than the two summary components of comprehensive income. Our results survive a series of robustness checks.

Keywords: market valuation, other comprehensive income, value-relevance, incremental information content

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