Search results for: Karen A. Jones
142 Asymmetrically Contacted Tellurium Short-Wave Infrared Photodetector with Low Dark Current and High Sensitivity at Room Temperature
Authors: Huang Haoxin
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Large dark current at room temperature has long been the major bottleneck that impedes the development of high-performance infrared photodetectors towards miniaturization and integration. Although infrared photodetectors based on layered 2D narrow bandgap semiconductors have shown admirable advantages compared with those based on conventional compounds, which typically suffer from expensive cryogenic operations, it is still urgent to develop a simple but effective strategy to further reduce the dark current. Herein, a tellurium (Te) based infrared photodetector is reported with a specifically designed asymmetric electrical contact area. The deliberately introduced asymmetric electrical contact raises the electric field intensity difference in the Te channel near the drain and the source electrodes, resulting in spontaneous asymmetric carrier diffusion under global infrared light illumination under zero bias. Specifically, the Te-based photodetector presents promising detector performance at room temperature, including a low dark current of≈1 nA, an ultrahigh photocurrent/dark current ratio of 1.57×10⁴, a high specific detectivity (D*) of 3.24×10⁹ Jones, and relatively fast response speed of ≈720 μs at zero bias. The results prove that the simple design of asymmetric electrical contact areas can provide a promising solution to high-performance 2D semiconductor-based infrared photodetectors working at room temperature.Keywords: asymmetrical contact, tellurium, dark current, infrared photodetector, sensitivity
Procedia PDF Downloads 51141 Stability Analysis of Rock Tunnel Subjected to Internal Blast Loading
Authors: Mohammad Zaid, Md. Rehan Sadique
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Underground structures are an integral part of urban infrastructures. Tunnels are being used for the transportation of humans and goods from distance to distance. Terrorist attacks on underground structures such as tunnels have resulted in the improvement of design methodologies of tunnels. The design of underground tunnels must include anti-terror design parameters. The study has been carried out to analyse the rock tunnel when subjected to internal blast loading. The finite element analysis has been carried out for 30m by 30m of the cross-section of the tunnel and 35m length of extrusion of the rock tunnel model. The effect of tunnel diameter and overburden depth of tunnel has been studied under internal blast loading. Four different diameters of tunnel considered are 5m, 6m, 7m, and 8m, and four different overburden depth of tunnel considered are 5m, 7.5m, 10m, and 12.5m. The mohr-coulomb constitutive material model has been considered for the Quartzite rock. A concrete damage plasticity model has been adopted for concrete tunnel lining. For the trinitrotoluene (TNT) Jones-Wilkens-Lee (JWL) material model has been considered. Coupled-Eulerian-Lagrangian (CEL) approach for blast analysis has been considered in the present study. The present study concludes that a shallow tunnel having smaller diameter needs more attention in comparison to blast resistant design of deep tunnel having a larger diameter. Further, in the case of shallow tunnels, more bulging has been observed, and a more substantial zone of rock has been affected by internal blast loading.Keywords: finite element method, blast, rock, tunnel, CEL, JWL
Procedia PDF Downloads 147140 A Combined Activated Sludge-Filtration-Ozonation Process for Abattoir Wastewater Treatment
Authors: Pello Alfonso-Muniozguren, Madeleine Bussemaker, Ralph Chadeesingh, Caryn Jones, David Oakley, Judy Lee, Devendra Saroj
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Current industrialized livestock agriculture is growing every year leading to an increase in the generation of wastewater that varies considerably in terms of organic content and microbial population. Therefore, suitable wastewater treatment methods are required to ensure the wastewater quality meet regulations before discharge. In the present study, a combined lab scale activated sludge-filtration-ozonation system was used to treat a pre-treated abattoir wastewater. A hydraulic retention time of 24 hours and a solid retention time of 13 days were used for the activated sludge process, followed by a filtration step (4-7 µm) and using ozone as tertiary treatment. An average reduction of 93% and 98% was achieved for Chemical Oxygen Demand (COD) and Biological Oxygen Demand (BOD), respectively, obtaining final values of 128 mg/L COD and 12 mg/L BOD. For the Total Suspended Solids (TSS), the average reduction increased to 99% in the same system, reducing the final value down to 3 mg/L. Additionally, 98% reduction in Phosphorus (P) and a complete inactivation of Total Coliforms (TC) was obtained after 17 min ozonation time. For Total Viable Counts (TVC), a drastic reduction was observed with 30 min ozonation time (6 log inactivation) at an ozone dose of 71 mg O3/L. Overall, the combined process was sufficient to meet discharge requirements without further treatment for the measured parameters (COD, BOD, TSS, P, TC, and TVC).Keywords: abattoir waste water, activated sludge, ozone, waste water treatment
Procedia PDF Downloads 279139 Public Participation Best Practices in Environmental Decision-making in Newfoundland and Labrador: Analyzing the Forestry Management Planning Process
Authors: Kimberley K. Whyte-Jones
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Public participation may improve the quality of environmental management decisions. However, the quality of such a decision is strongly dependent on the quality of the process that leads to it. In order to ensure an effective and efficient process, key features of best practice in participation should be carefully observed; this would also combat disillusionment of citizens, decision-makers and practitioners. The overarching aim of this study is to determine what constitutes an effective public participation process relevant to the Newfoundland and Labrador, Canada context, and to discover whether the public participation process that led to the 2014-2024 Provincial Sustainable Forest Management Strategy (PSFMS) met best practices criteria. The research design uses an exploratory case study strategy to consider a specific participatory process in environmental decision-making in Newfoundland and Labrador. Data collection methods include formal semi-structured interviews and the review of secondary data sources. The results of this study will determine the validity of a specific public participation best practice framework. The findings will be useful for informing citizen participation processes in general and will deduce best practices in public participation in environmental management in the province. The study is, therefore, meaningful for guiding future policies and practices in the management of forest resources in the province of Newfoundland and Labrador, and will help in filling a noticeable gap in research compiling best practices for environmentally related public participation processes.Keywords: best practices, environmental decision-making, forest management, public participation
Procedia PDF Downloads 320138 Mouse Knockouts for Elucidating the Role of Cysteine-Rich Angiogenic Inducer 61 in Tendon Development and Maintenance
Authors: Josephine Hai, Jie Jiang, Karen M. Lyons
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Of the musculoskeletal tissues, tendon is least understood in terms of biological development. The current study examines Cysteine-rich angiogenic inducer 61, or CCN1, a member of the CCN family of secreted matricellular proteins that regulate cell behavior via intercellular signaling. Though CCN1 is notable in limiting fibrosis by inducing senescence in fibroblasts, little is known about its role in normal fibrous tissue, where it may be essential to the development of ECM-rich structures like tendons. We found that CCN1 knockout mice (using limb-specific Prx1-Cre) exhibited clubfoot and waddling gaits, a unique phenotype not described in any other mutant to date. Histological analysis showed that the Achilles and patellar tendons, where we previously found high CCN1 expression in adult reporter mice, were thicker and denser in the Prx1-Cre knockouts than in their wildtype littermates. We then hypothesized that CCN1 is required directly in tendon progenitor cells for normal tendon development and generated tendon-specific CCN1 knockout mice using Scx-Cre. We observed similar Achilles/patellar tendon morphology among the Scx-Cre and Prx1-Cre mutants, indicating that the phenotype is a direct result of CCN1’s loss in tendon. To further study phenotype onset and progression, we will histologically characterize these tendons across different developmental time-points. We will also perform RNA-seq and qPCR to analyze tenocyte gene expression and expect fibrotic marker upregulation in the Scx-Cre mutants if CCN1 is required to maintain a normal tendon phenotype. Thus, our study aims to elucidate the molecular mechanisms underlying tendon formation and maintenance. Understanding tendons at the most basic level invites novel approaches to tendon repair.Keywords: development, matricellular, musculoskeletal, tendon
Procedia PDF Downloads 181137 (Re)Framing the Muslim Subject: Studying the Artistic Representation of Guantanamo and Abu Ghraib Detainees
Authors: Iqra Raza
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This paper attempts to conceptualize the (de)humanization of the Muslim subject in Karen J. Greenberg and Janet Hamlin’s transmedia Sketching Guantanamo through a close study of the aesthetics and semiotics of the text. The Muslim experience, the paper shall argue, is mediated through a (de)humanization confined and incarcerated within the chains of artistic representation. Hamlin’s reliance on the distortions offered by stereotypes is reminiscent of the late Victorian epistemology on criminality, as evidenced most starkly in the sketch of Khalid Sheikh Mohammad. The position of the white artist thus becomes suspect in the enterprise of neo-Victorian ethnography. The visual stories of movement from within Guantanamo become potent; the paper shall argue, especially in juxtaposition with the images of stillness that came out from the detention centers, which portrayed the enactment of violence on individual bodies with a deliberate erasure of faces. So, while art becomes a way for reclaiming subjectivity or humanizing these identifiable bodies, the medium predicates itself on their objectification. The paper shall explore various questions about what it means for the (criminal?) subjects to be rendered into art rather than being photographed. Does art entail a necessary departure from the assumed objectivity of the photographic images? What makes art the preferred medium for (de)humanization of the violated Muslim bodies? What happens when art is produced without a recognition of the ‘precariousness’ of the life being portrayed? Rendering the detainees into art becomes a slippery task complicated by Hamlin’s privileged position outside the glass walls of the court. The paper shall adjourn analysis at the many dichotomies that exist in the text viz. between the White men and the brown, the Muslims and the Christians, Occident and the Orient problematized by Hamlin’s politics, that of a ‘neutral outsider’ which quickly turns on its head and becomes complicity in her deliberate erasure of the violence that shaped and still shapes Guantanamo.Keywords: Abu Ghraib, Derrida, Guantanamo, graphic journalism, Muslimness, orient, spectrality
Procedia PDF Downloads 152136 Story of Sexual Violence: Curriculum as Intervention
Authors: Karen V. Lee
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The background and significance of this study involves autoethnographic research about a music teacher learning how education and curriculum planning can help her overcome harmful and lasting career consequences from sexual violence. Curriculum surrounding intervention resources from education helps her cope with consequences influencing her career as music teacher. Basic methodology involves the qualitative method of research as theoretical framework where the author is drawn into a deep storied reflection about political issues surrounding teachers who need to overcome social, psychological, and health risk behaviors from violence. Sub-themes involve counseling, curriculum, adult education to ensure teachers receive social, emotional, physical, spiritual, and intervention resources that evoke visceral, emotional responses from the audience. Major findings share how stories provide helpful resources to teachers who have been victims of violence. It is hoped the research dramatizes an episodic yet incomplete story that highlights the circumstances surrounding the protagonist’s life as teacher with previous sexual violence. In conclusion, the research has a reflexive storied framework with video and music from curriculum planning that embraces harmful and lasting consequences from sexual violence. The reflexive story of the sensory experience critically seeks verisimilitude by evoking lifelike and believable feelings from others. Thus, the scholarly importance of using education and curriculum as intervention resources to accompany storied research can provide transformative aspects that can contribute to social change. Overall, the circumstance surrounding the story about sexual violence is not uncommon in society. Thus, continued education and curriculum that supports the moral mission to help teachers overcome sexual violence that socially impacts their professional lives as victims.Keywords: education, curriculum, sexual violence, storied autoethnography
Procedia PDF Downloads 260135 Effectiveness of Computer Video Games on the Levels of Anxiety of Children Scheduled for Tooth Extraction
Authors: Marji Umil, Miane Karyle Urolaza, Ian Winston Dale Uy, John Charle Magne Valdez, Karen Elizabeth Valdez, Ervin Charles Valencia, Cheryleen Tan-Chua
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Objective: Distraction techniques can be successful in reducing the anxiety of children during medical procedures. Dental procedures, in particular, are associated with dental anxiety which has been identified as a significant and common problem in children, however, only limited studies were conducted to address such problem. Thus, this study determined the effectiveness of computer video games on the levels of anxiety of children between 5-12 years old scheduled for tooth extraction. Methods: A pre-test post-test quasi-experimental study was conducted involving 30 randomly-assigned subjects, 15 in the experimental and 15 in the control. Subjects in the experimental group played computer video games for a maximum of 15 minutes, however, no intervention was done on the control. The modified Yale Pre-operative Anxiety Scale (m-YPAS) with a Cronbach’s alpha of 0.9 was used to assess anxiety at two different points: upon arrival in the clinic (pre-test anxiety) and 15 minutes after the first measurement (post-test anxiety). Paired t-test and ANCOVA were used to analyze the gathered data. Results: Results showed that there is a significant difference between the pre-test and post-test anxiety scores of the control group (p=0.0002) which indicates an increased anxiety. A significant difference was also noted between the pre-test and post-test anxiety scores of the experimental group (p=0.0002) which indicates decreased anxiety. Comparatively, the experimental group showed lower anxiety score (p=<0.0001) than the control. Conclusion: The use of computer video games is effective in reducing the pre-operative anxiety among children and can be an alternative non-pharmacological management in giving pre-operative care.Keywords: play therapy, preoperative anxiety, tooth extraction, video games
Procedia PDF Downloads 452134 Development of Hybrid Materials Combining Biomass as Fique Fibers with Metal-Organic Frameworks, and Their Potential as Mercury Adsorbents
Authors: Karen G. Bastidas Gomez, Hugo R. Zea Ramirez, Manuel F. Ribeiro Pereira, Cesar A. Sierra Avila, Juan A. Clavijo Morales
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The contamination of water sources with heavy metals such as mercury has been an environmental problem; it has generated a high impact on the environment and human health. In countries such as Colombia, mercury contamination due to mining has reached levels much higher than the world average. This work proposes the use of fique fibers as adsorbent in mercury removal. The evaluation of the material was carried out under five different conditions (raw, pretreated by organosolv, functionalized by TEMPO oxidation, fiber functionalized plus MOF-199 and fiber functionalized plus MOF-199-SH). All the materials were characterized using FTIR, SEM, EDX, XRD, and TGA. Regarding the mercury removal, it was done under room pressure and temperature, also pH = 7 for all materials presentations, followed by Atomic Absorption Spectroscopy. The high cellulose content in fique is the main particularity of this lignocellulosic biomass since the degree of oxidation depends on the number of hydroxyl groups on the surface capable of oxidizing into carboxylic acids, a functional group capable of increasing ion exchange with mercury in solution. It was also expected that the impregnation of the MOF would increase the mercury removal; however, it was found that the functionalized fique achieved a greater percentage of removal, resulting in 81.33% of removal, 44% for the fique with the MOF-199 and 72% for the MOF-199-SH with. The pretreated fiber and raw also showed 74% and 56%, respectively, which indicates that fique does not require considerable modifications in its structure to achieve good performances. Even so, the functionalized fiber increases the percentage of removal considerably compared to the pretreated fique, which suggests that the functionalization process is a feasible procedure to apply with the purpose of improving the removal percentage. In addition, this is a procedure that follows a green approach since the reagents involved have low environmental impact, and the contribution to the remediation of natural resources is high.Keywords: biomass, nanotechnology, science materials, wastewater treatment
Procedia PDF Downloads 117133 The Development of an Agent-Based Model to Support a Science-Based Evacuation and Shelter-in-Place Planning Process within the United States
Authors: Kyle Burke Pfeiffer, Carmella Burdi, Karen Marsh
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The evacuation and shelter-in-place planning process employed by most jurisdictions within the United States is not informed by a scientifically-derived framework that is inclusive of the behavioral and policy-related indicators of public compliance with evacuation orders. While a significant body of work exists to define these indicators, the research findings have not been well-integrated nor translated into useable planning factors for public safety officials. Additionally, refinement of the planning factors alone is insufficient to support science-based evacuation planning as the behavioral elements of evacuees—even with consideration of policy-related indicators—must be examined in the context of specific regional transportation and shelter networks. To address this problem, the Federal Emergency Management Agency and Argonne National Laboratory developed an agent-based model to support regional analysis of zone-based evacuation in southeastern Georgia. In particular, this model allows public safety officials to analyze the consequences that a range of hazards may have upon a community, assess evacuation and shelter-in-place decisions in the context of specified evacuation and response plans, and predict outcomes based on community compliance with orders and the capacity of the regional (to include extra-jurisdictional) transportation and shelter networks. The intention is to use this model to aid evacuation planning and decision-making. Applications for the model include developing a science-driven risk communication strategy and, ultimately, in the case of evacuation, the shortest possible travel distance and clearance times for evacuees within the regional boundary conditions.Keywords: agent-based modeling for evacuation, decision-support for evacuation planning, evacuation planning, human behavior in evacuation
Procedia PDF Downloads 232132 Inclusive, Just and Effective Transition: Comparing Market-Based and Redistributive Approaches to Sustainability
Authors: Karen Bell
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While there is broad agreement among governments and civil society globally about the need to develop more sustainable societies, the best way to achieve this is still contested. In particular, there are differences regarding whether to continue to implement market-based approaches or to move to alternative redistributive-based approaches. In this paper, ‘Green Economy’ and ‘Living Well’ strategies are compared as examples of these two different strategies for achieving social, ecological and economic sustainability. The paper is based on a 3-year ESRC funded project on transitions to sustainability which examines the implementation of the ‘Green Economy’ paradigm in South Korea and the 'Living Well' paradigm in Bolivia. As well as outlining and analysing secondary data, the paper also draws on over 100 interviews with a range of local stakeholders in these countries carried out by the author between and including 2016 and 2018. The work indicates that the Living Well paradigm seems to better integrate social, ecological and economic concerns and may better deliver sustainability in the time frame necessary than the dominant Green Economy paradigm. This seems to be primarily because Living Well emphasises redistribution to reduce inequality and ensure human needs are met; living in harmony with nature, taking into account natural limits and cycles; respecting traditional values and practices where these support sustainability and human well-being; sovereignty and local control of natural resources; and participative decision-making, based on grassroots community organising. It is, therefore, argued that to achieve inclusive, just and effective transitions to sustainability we should aim to foster equality, respect planetary limits, build on local traditions, bring resources into public ownership and enhance participatory democracy. This will require a radically different approach to that offered within the market-based agenda currently dominating global sustainability debates and activities.Keywords: environmental transition, green economy, inclusive sustainability, living well, sustainable transition
Procedia PDF Downloads 134131 Enhancing Experiential Education in Teacher Education Classes Through Simulated Person Methodology
Authors: Karen Armstrong
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This study is a narrative inquiry into the use of simulated person methodology (SPM) in teacher education classes. This methodology -often used in medical schools- has tremendous benefits in terms of enhancing experiential education in teacher education classes. Literacy education is a major focus in elementary schools. New teachers must work with parents to ensure that children learn to read and expand their literacy horizons. The classes used in this narrative inquiry research consist of one graduate class on family literacy and two pre-service teacher education classes: literacy and culture and early and family literacy. Two scenarios were devised, both of which simulated a parent-teacher interview. In the first scenario, the parent is a reluctant father who is ashamed of his lack of reading ability and does not understand why literacy is important. His seven-year-old son, wanting to emulate his father, has suddenly transformed from an eager student to one who rejects the value of reading in loyalty to his father who cannot read. In the second scenario, a father is called in by the teacher because his son has started acting out in class. The mother in this scenario is temporarily absent from the home, and the father is now the sole caregiver. In each of the scenarios, students are the teachers who are problem-solving these dilemmas in a safe environment with the 'parent' who is a specially trained simulated person. Teacher candidates enact, with the trained simulated person, their strategies for encouraging parents to engage in the literacy development of their children. Teacher candidates attempt to offer support and encouragement to parents. This simulation strategy offers both beginning and more experienced teachers the opportunity to practice an interview with two distinct and contrasting family situations with regard to the literacy of young children. The paper discusses the details of the scenarios enacted in class and the reflective discussion through which students learn from the simulation.Keywords: experiential education, literacy, simulated person methodology, teacher education
Procedia PDF Downloads 106130 Accounting Quality and The Adoption of IFRS: Evidence from China
Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang
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Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, 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 investor.Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china
Procedia PDF Downloads 334129 Indigenous Understandings of Climate Vulnerability in Chile: A Qualitative Approach
Authors: Rosario Carmona
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This article aims to discuss the importance of indigenous people participation in climate change mitigation and adaptation. Specifically, it analyses different understandings of climate vulnerability among diverse actors involved in climate change policies in Chile: indigenous people, state officials, and academics. These data were collected through participant observation and interviews conducted during October 2017 and January 2019 in Chile. Following Karen O’Brien, there are two types of vulnerability, outcome vulnerability and contextual vulnerability. How vulnerability to climate change is understood determines the approach, which actors are involved and which knowledge is considered to address it. Because climate change is a very complex phenomenon, it is necessary to transform the institutions and their responses. To do so, it is fundamental to consider these two perspectives and different types of knowledge, particularly those of the most vulnerable, such as indigenous people. For centuries and thanks to a long coexistence with the environment, indigenous societies have elaborated coping strategies, and some of them are already adapting to climate change. Indigenous people from Chile are not an exception. But, indigenous people tend to be excluded from decision-making processes. And indigenous knowledge is frequently seen as subjective and arbitrary in relation to science. Nevertheless, last years indigenous knowledge has gained particular relevance in the academic world, and indigenous actors are getting prominence in international negotiations. There are some mechanisms that promote their participation (e.g., Cancun safeguards, World Bank operational policies, REDD+), which are not absent from difficulties. And since 2016 parties are working on a Local Communities and Indigenous Peoples Platform. This paper also explores the incidence of this process in Chile. Although there is progress in the participation of indigenous people, this participation responds to the operational policies of the funding agencies and not to a real commitment of the state with this sector. The State of Chile omits a review of the structure that promotes inequality and the exclusion of indigenous people. In this way, climate change policies could be configured as a new mechanism of coloniality that validates a single type of knowledge and leads to new territorial control strategies, which increases vulnerability.Keywords: indigenous knowledge, climate change, vulnerability, Chile
Procedia PDF Downloads 126128 Cannabis Use Reported by Patients in an Academic Medical Practice
Authors: Siddhant Yadav, Ann Vincent, Sanjeev Nanda, Karen M. Fischer, Jessica A. Wright
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Statement of the Problem: Despite the growing popularity of cannabis in the general population, there are several unknowns regarding its use, specific reasons for use, patient’s choice of products, health benefits, and adverse effects. The aim of our study was to evaluate patient-reported information related to cannabis use that was recorded in the electronic medical records. Methodology & Theoretical Orientation: We manually reviewed the electronic medical records of cannabis users who were part of a large pharmacogenomic study. Data abstracted included demographics, level of education, concurrent alcohol and tobacco use, type of cannabis utilized, formulation, indication, symptomatic improvement, or adverse effects reported. Following this, we did a descriptive statistical analysis. Findings: Our sample of 164 cannabis users were predominantly female (73.2%); 66% of users reported using cannabis for medical indications. Of the 109 patients who recorded information pertaining to alcohol/tobacco use, two-thirds of cannabis users reported concurrent use of alcohol, and about half of them were former or current tobacco users. The mean age of cannabis use was 66 years. Regarding the type of cannabis, 34.1% reported using marijuana, 32.3% reported CBD use, 1.8% reported using THC, and 1.2% reported using Marinol. Oral formulations (capsules, oils, suspensions, brownies, cakes, and tea) were the most common route (44 %). Indications for use included chronic pain (n=76), anxiety (n=9), counteracting side effects of chemotherapy (n=4), and palliative reasons (n=2). Fifty-eight of the 76 users endorsed improvement in chronic pain (80%), 5 users reported improvement in anxiety, and 2 reported improvement in side effects of chemotherapy. Conclusion & Significance: The majority of our cannabis users were Caucasian females, and there was a high likelihood of coinciding use of alcohol/tobacco in patients using cannabis. Most of our patients used the oral formulation for chronic pain. Importantly, a considerable number of patients reported improvements in chronic pain, anxiety, and side effects of chemotherapy.Keywords: cannabis use, adverse effects, medical practice, indications
Procedia PDF Downloads 93127 Attitude to Cultural Diversity and Inclusive Pedagogical Practices in the Classroom: A Correlational Study
Authors: Laura M. Espinoza, Karen A. Hernández, Diana B. Ledezma
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Currently, in Chile, migratory movements are generated, where the country receives constantly people from Latin America such as Colombia, Peru, Venezuela, Haiti, among others. This phenomenon has reached the schools of Chile, where immigrant children and adolescents are educated in a context of cultural diversity. However, education professionals face this recent phenomenon without prior preparation to carry out their pedagogical practices in the classroom. On the other hand, research on how to understand and guide the processes of cultural diversity especially within the school is even scarce and recent in Latin America and specifically in Chile. The general purpose of the study is to analyze the relationships between teaching efforts towards multiculturalism and inclusive pedagogical practices in the schools of the city of La Serena and Coquimbo, in Chile. The study refers to a quantitative approach, with a correlational design. The selection of the participants was not intentional probabilistic. It comprises 88 teachers of preschool, primary, secondary and special education, who work in two schools with similar characteristics. For the collection of information on the independent variable, the attitude scale towards Immigration and the attitude scale towards Multiculturalism in the school are applied. To obtain information on the independent variable, the guide for the evaluation of inclusive practices in the classroom is applied. Both instruments have statistical validation. A Spearman correlation analysis was made to achieve the objective of the study. Among the main findings, we will find the relationships between the positive perceptions of multiculturalism at school and inclusive practices such as the physical conditions of the classroom, planning, methodology, use of time and evaluation. These findings are relevant to the teaching and learning processes of students in Chilean classrooms and contribute to literature for the understanding of educational processes in contexts of cultural diversity.Keywords: cultural diversity, immigration, inclusive pedagogical practices, multiculturalism
Procedia PDF Downloads 122126 ASEAN Economic Community 2015: Impacts and Challenges toward Tourism Labor Movement in Indonesia and Philippines
Authors: Budi Purnomo, Karen M. Fernandez
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The creation of an ASEAN Community in 2015 is definitely one thing to look forward to. Integration may have birth pains in the beginning but at the end of the day, there are many opportunities that each member-state can take advantage that will benefit the people of ASEAN. Once fully integrated in 2015, ASEAN-certified tourism professionals who pass the common competency standards may find employment in various divisions of labor that are common across various sectors of tourism in member countries. At present, there are six labor divisions where tourism professionals may find employment in ASEAN member countries: namely Front Office; Housekeeping; Food Production; Food and Beverage Services (for Hotel Services); Travel Agency; and Tour Operations (for Travel Services Division). The study attempts to assess the readiness of Indonesian and Filipino students prospective skilled and educated tourism labors to work in ASEAN member countries by 2015. The data sources are obtained from a researcher-designed questionnaire and in-depth interview to reveal the interest of Indonesian and Filipino students to work in other ASEAN member states. The questionnaires were distributed to 240 third and fourth year students who are currently enrolled at the leading tourism institutes/universities in Indonesia and Philippines. The findings of the study will reveal the fulfillment of the requirements to work in ASEAN member-states, the comparison of existing tourism management curricula of Indonesia and Philippines to the Common ASEAN Curriculum (CATC) and Regional Qualifications Framework and Skills Recognition System (RQFSRS) which supports the policies of the Ministry of Tourism and Creative Economy of the Republic of Indonesia and the Department of Tourism and Department of Labor and Employment of the Republic of the Philippines.Keywords: ASEAN economic community, prospective skilled and educated tourism labors, tourism labor movement, ASEAN certified-tourism professionals
Procedia PDF Downloads 469125 Group Attachment Based Intervention® Reduces Toddlers' Fearfulness
Authors: Kristin Lewis, Howard Steele, Anne Murphy, Miriam Steele, Karen Bonuck, Paul Meissner
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The present study examines data collected during the randomized control trial (RCT) of the Group Attachment-Based Intervention (GABI©), a trauma-informed, attachment-based intervention aimed at promoting healthy parent-child relationships that support child development. Families received treatment at Treatment Center and were randomly assigned to either the GABI condition or the treatment as usual condition, a parenting class called Systematic Training for Effective Parenting (STEP). Significant improvements in the parent-child relationship have been reported for families participating in GABI, but not in the STEP control group relying on Coding Interactive Behavior (CIB) as applied to 5-minute video-films of mothers and their toddlers in a free play context. This report considers five additional attachment-relevant 'clinical codes' that were also applied to the 5-minute free play sessions. Seventy-two parent-child dyads (38 in GABI and 34 in STEP) were compared to one another at intake and end-of-treatment, on these five-point dimensions: two-parent codes—the dissociation and ignoring; two child codes—simultaneous display of contradictory behavior and fear; and one parent-child code, i.e., role reversal. Overall, scores were low for these clinical codes; thus, a binary measure was computed contrasting no evidence with some evidence of each clinical code. Crosstab analyses indicate that child fear at end-of-treatment was significantly lower among children who participated in GABI (7% or 3 children) as compared to those whose mothers participated in STEP (29% or 10 children) Chi Sq= 6.57 (1), p < .01. Discussion focuses on the potential for GABI to reduce childhood fearfulness and so enhance the child's health.Keywords: coding interactive behavior, clinical codes, group attachment based intervention, GABI, attachment, fear
Procedia PDF Downloads 118124 Occupational Health Programs for Artisanal and Small-Scale Gold Mining: A Systematic Review for the WHO Global Plan of Action for Workers' Health
Authors: Vivian W. L. Tsang, Karen Lockhart, Samuel Spiegel, Annalee Yassi
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Background: Workers in the informal economy often incur exposure to well-documented occupational health hazards. Insufficient attention has been afforded to rigorously evaluating intervention programs to reduce the risks, especially in artisanal and small-scale gold mining (ASGM). Objectives: This systematic review, conducted as part of the World Health Organization’s Global Plan of Action for Workers’ Health, sought to assess the state of knowledge on occupational health programs and interventions for the informal artisanal and small-scale gold mining (ASGM) sector, an occupation which directly employs at least 50 million people. Methods: We used a comprehensive search strategy for four well-known databases relevant to health outcomes: PubMed, Engineering Village, OVID Medline, and Web of Science, and employed the PRISMA framework for our analysis. Findings: Ten studies met the inclusion criteria of a primary study focused on assessing the impact of interventions addressing occupational health concerns in ASGM. There were no studies evaluating or even identifying comprehensive occupational health and safety programs for this sector, although target interventions addressing specific hazards exist. Major areas of intervention –education and introduction of mercury-reducing/eliminating technology were identified, and the challenges and limitations of each intervention taken into the assessment. Even for these, however, there was a lack of standardization for measuring outcome or impact, let alone long-term health outcomes for miners and mining communities. Conclusion: There is an urgent need for research on comprehensive occupational health programs addressing the array of hazards faced by artisanal and small-scale miners.Keywords: informal economy, artisanal and small-scale gold mining, occupational health, health and safety, workplace safety
Procedia PDF Downloads 151123 Alcohol Rituals and Active Ageing: A Thematic Analysis of Semi-Structured Interviews with Retirees in the West of Scotland
Authors: Deborah Nicholson, Fiona McCormack, Pete Seaman, Karen Bell
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This paper explores alcohol consumption amongst retirees in the West of Scotland in the context of active and healthy ageing discourses. The public health consequences of alcohol use are well documented and of growing concern to policy makers in Scotland and elsewhere. However, alcohol occupies a prominent position in a range of cultural and social practices and has associated meanings for users related to conviviality, leisure, sociability, and inclusion- features closely tied to active and healthy ageing. These perceived positive and negative meanings place alcohol in an ambiguous and contradictory position in relation to the Scottish Government’s key health policy initiatives aimed at healthy ageing and the reduction of alcohol-related ill-health. This paper explores these positive and negative associations through an examination of the meanings which retirees attach to alcohol and the routines and rituals they develop to navigate wider health concerns. Methods: participants were recruited from the West of Scotland area using a quota sampling design based around gender, age, and socioeconomic position. Forty participants were interviewed using a semi-structured interview schedule and qualitative techniques. The interviews were transcribed and thematic analysis of the data was conducted. Results: Alcohol use amongst retirees in Scotland was widely varied with marked differences noted in terms of gender and age group, but with less clear variance by socioeconomic position. A range of strategies was employed to limit alcohol use by time, context, location and/or volume and these strategies clearly drew on a perception of alcohol use in retirement as potentially more problematic than at earlier stage of life. Thus, the retirees in the sample used these limiting strategies to navigate the positive and negative meanings they attached to alcohol use.Keywords: alcohol, health, retirement, routines
Procedia PDF Downloads 150122 Shear Surface and Localized Waves in Functionally Graded Piezoactive Electro-Magneto-Elastic Media
Authors: Karen B. Ghazaryan
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Recently, the propagation of coupled electromagnetic and elastic waves in magneto-electro-elastic (MEE) structures attracted much attention due to the wide range of application of these materials in smart structures. MEE materials are a class of new artificial composites that consist of simultaneous piezoelectric and piezomagnetic phases. Magneto-electro-elastic composites are built up by combining piezoelectric and piezomagnetic phases to obtain a smart composite that presents not only the electromechanical and magneto-mechanical coupling but also a strong magnetoelectric coupling, which makes such materials highly valuable in technological usage. In the framework of quasi-static approach shear surface and localized waves are considered in magneto-electro-elastic piezo-active structure consisting of functionally graded 6mm hexagonal symmetry group crystals. Assuming that in a functionally graded material the elastic and electromagnetic properties vary in the same proportion in direction perpendicular to the MEE polling direction, special classes of inhomogeneity functions were found, admitting exact solutions for coupled electromagnetic and elastic wave fields. Based on these exact solutions, defining the coupled shear wave field in magneto-electro-elastic composites several modal problems are considered: shear surface waves propagation along surface of a MEE half-space, interfacial wave propagation in a MEE oppositely polarized bi-layer, Love type waves in a functionally graded MEE layer overlying a homogeneous elastic half-space. For the problems under consideration corresponding dispersion equations are deduced analytically in an explicit form and for the BaTiO₃–CoFe₂O₄ crystal numerical results estimating effects of inhomogeneity and piezo effect are carried out.Keywords: surface shear waves, magneto-electro-elastic composites, piezoactive crystals, functionally graded elastic materials
Procedia PDF Downloads 215121 Environmental Controls on the Distribution of Intertidal Foraminifers in Sabkha Al-Kharrar, Saudi Arabia: Implications for Sea-Level Changes
Authors: Talha A. Al-Dubai, Rashad A. Bantan, Ramadan H. Abu-Zied, Brian G. Jones, Aaid G. Al-Zubieri
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Contemporary foraminiferal samples sediments were collected from the intertidal sabkha of Al-Kharrar Lagoon, Saudi Arabia, to study the vertical distribution of Foraminifera and, based on a modern training set, their potential to develop a predictor of former sea-level changes in the area. Based on hierarchical cluster analysis, the intertidal sabkha is divided into three vertical zones (A, B & C) represented by three foraminiferal assemblages, where agglutinated species occupied Zone A and calcareous species occupied the other two zones. In Zone A (high intertidal), Agglutinella compressa, Clavulina angularis and C. multicamerata are dominant species with a minor presence of Peneroplis planatus, Coscinospira hemprichii, Sorites orbiculus, Quinqueloculina lamarckiana, Q. seminula, Ammonia convexa and A. tepida. In contrast, in Zone B (middle intertidal) the most abundant species are P. planatus, C. hemprichii, S. orbiculus, Q. lamarckiana, Q. seminula and Q. laevigata, while Zone C (low intertidal) is characterised by C. hemprichii, Q. costata, S. orbiculus, P. planatus, A. convexa, A. tepida, Spiroloculina communis and S. costigera. A transfer function for sea-level reconstruction was developed using a modern dataset of 75 contemporary sediment samples and 99 species collected from several transects across the sabkha. The model provided an error of 0.12m, suggesting that intertidal foraminifers are able to predict the past sea-level changes with high precision in Al-Kharrar Lagoon, and thus the future prediction of those changes in the area.Keywords: Lagoonal foraminifers, intertidal sabkha, vertical zonation, transfer function, sea level
Procedia PDF Downloads 169120 Grade and Maximum Tumor Dimension as Determinants of Lymphadenectomy in Patients with Endometrioid Endometrial Cancer (EEC)
Authors: Ali A. Bazzi, Ameer Hamza, Riley O’Hara, Kimberly Kado, Karen H. Hagglund, Lamia Fathallah, Robert T. Morris
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Introduction: Endometrial Cancer is a common gynecologic malignancy primarily treated with complete surgical staging, which may include complete pelvic and para-aortic lymphadenectomy. The role of lymphadenectomy is controversial, especially the intraoperative indications for the procedure. Three factors are important in decision to proceed with lymphadenectomy: Myometrial invasion, maximum tumor dimension, and histology. Many institutions incorporate these criteria in varying degrees in the decision to proceed with lymphadenectomy. This investigation assesses the use of intraoperatively measured MTD with and without pre-operative histologic grade. Methods: This study compared retrospectively EEC patients with intraoperatively measured MTD ≤2 cm to those with MTD >2 cm from January 1, 2002 to August 31, 2017. This assessment compared those with MTD ≤ 2cm with endometrial biopsy (EB) grade 1-2 to patients with MTD > 2cm with EB grade 3. Lymph node metastasis (LNM), recurrence, and survival were compared in these groups. Results: This study reviewed 222 patient cases. In tumors > 2 cm, LNM occurred in 20% cases while in tumors ≤ 2 cm, LNM was found in 6% cases (p=0.04). Recurrence and mean survival based on last follow up visit in these two groups were not statistically different (p=0.78 and 0.36 respectively). Data demonstrated a trend that when combined with preoperative EB International Federation of Gynecology and Obstetrics (FIGO) grade, a higher proportion of patients with EB FIGO Grade 3 and MTD > 2 cm had LNM compared to those with EB FIGO Grade 1-2 and MTD ≤ 2 cm (43% vs, 11%, p=0.06). LNM was found in 15% of cases in which lymphadenectomy was performed based on current practices, whereas if the criteria of EB FIGO 3 and MTD > 2 cm were used the incidence of LNM would have been 44% cases. However, using this criterion, two patients would not have had their nodal metastases detected. Compared to the current practice, the sensitivity and specificity of the proposed criteria would be 60% and 81%, respectively. The PPV and NPV would be 43% and 90%, respectively. Conclusion: The results indicate that MTD combined with EB FIGO grade can detect LNM in a higher proportion of cases when compared to current practice. MTD combined with EB FIGO grade may eliminate the need of frozen section sampling in a substantial number of cases.Keywords: endometrial cancer, FIGO grade, lymphadenectomy, tumor size
Procedia PDF Downloads 182119 Restructuring and Revitalising School Leadership Philosophy in Nepal: Embracing Contextual and Equitable Approaches
Authors: Shankar Dhakal, Andrew Jones, Geoffrey W. Lummis
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The Federal Democratic Republic of Nepal is a linguistically, culturally, and ethnically diverse country with approximately 123 different spoken languages that represent several ethnic, cultural, and religious groups of people. With a population of about 30 million, long-standing disparities and inequalities in access and achievement in education have constantly been challenging to provide equitable educational opportunities for all students. While the new constitution of federal Nepal (2015) stipulates that all schools serve the interests of diverse communities, leadership practices have failed to adopt local contextual sensitivities, leading to traditional, authoritarian approaches and entrenched inequalities. However, little is known about how Nepali secondary school principals can adapt and implement context-responsive and equitable strategies to ensure equity and inclusiveness in its enormously diverse socio-cultural contexts. To fill this gap, this study explores how educational leadership approaches and philosophies are transformed using a multi-case automated/ethnographic research methodology underpinned by the paradigm of critical constructivism. This paper reconstructs to see if school leadership in Nepal can produce more equitable and contextual outcomes. The results of this study highlight the need for a paradigm shift and the adoption of innovative leadership approaches that foster humility, empathy, and compassion in school leaders to achieve better school outcomes. This research provides valuable insights into existing literary gaps and provides guidance for future school leadership policies and practices at the personal, cultural, and political levels.Keywords: school leadership, auto/ethnography, equitable and context-responsive leadership, Nepal
Procedia PDF Downloads 74118 Material Vitalism’s Potential Role in Informing EU Construction and Demolition Waste Policy
Authors: Cameron Jones
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Emissions, produced by landfill waste from demolished obsolete buildings, have a damaging effect on both the Earth’s climate and human health. The philosophical theory of material vitalism - the potential for materials to react and emit harmful pollutants - therefore defines this construction and demolition waste (CDW) as having vitality. The European Union’s ‘Circular Economic Action Plan’ (CEAP) aims to mitigate the effects of CDW by prioritising the circularity of building materials. This dissertation examines how the philosophical theory of material vitalism can make an environmentally responsible contribution to CDW policy. The CEAP and Silvertown Quays development are used as case studies for the application of vitalism to policy revision. The study concludes that vitalism has a positive role to play in informing CDW policy, although its contribution is stronger in some areas. This is established by first appraising the aspects that relate to the obsolescence of buildings outlined in the EU’s existing CDW policies. Next, these policy directives are compared with the CE principles employed in the Silvertown Quays development. Subsequently, a keyword analysis model is used to categorise the language used in the CEAP, demonstrating how socio-political approaches to the CE and strategies to address resource scarcity could be strengthened to represent the EU’s policy aspirations more effectively. Recommendations are then made on how material vitalism could be utilised to strengthen legislation, arguing that a notable contribution can be made in most policy areas. Finally, theoretical testing of the impact of these revisions to policy on the case study development identified some practicalities for consideration in improving waste management outcomes.Keywords: vitalism, construction waste, obsolescence, political ecology, exceptionalism
Procedia PDF Downloads 44117 A National Survey of Clinical Psychology Graduate Student Attitudes toward Psychotherapy Treatment Manuals: A Replication Study
Authors: B. Bergström, A. Ladd, A. Jones, L. Rosso, P. Michael
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Attitudes toward treatment manuals serve as a meaningful predictor of general attitudes toward evidence-based practice. Despite demonstrating high effectiveness in treating many mental disorders, manualized treatments have been underutilized by practitioners. Thus, one can assess the state of the field regarding the adoption of evidence-based practices by surveying practitioner attitudes towards manualized treatments. This study is an adapted replication that assesses psychology graduate student attitudes towards manualized treatments, as a general marker for attitudes towards evidence-based practice. Training programs provide future clinicians with the foundation for critical skills in clinical practice. Research demonstrates that post-graduate continuing education has little to no effect on clinical practice; thus, graduate programs serve as the primary, and often final platform for all future practice. However, there are little empirical data identifying the attitudes and training of graduate students in utilizing manualized treatments. The empirical analysis of this study indicates an increase in positive attitudes among graduate student attitudes towards manualized treatments (within the United States), when compared to past surveys of professional psychologists. Findings from this study may inform graduate programs of barriers for students in developing positive attitudes toward manualized treatments and evidence-based practice. This study also serves as a preliminary predictor of the state-of-the field, in regards to professional psychologists attitudes towards evidence-based practice, if attitudes remain stable. This study indicates that the attitudes toward utilizing evidence-based practices, such as treatment manuals, has become more positive since year 2000.Keywords: exposure therapy, evidence based practice, manualized treatments, student attitudes
Procedia PDF Downloads 162116 Lateralisation of Visual Function in Yellow-Eyed Mullet (Aldrichetta forsteri) and Its Role in Schooling Behaviour
Authors: Karen L. Middlemiss, Denham G. Cook, Peter Jaksons, Alistair Jerrett, William Davison
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Lateralisation of cognitive function is a common phenomenon found throughout the animal kingdom. Strong biases in functional behaviours have evolved from asymmetrical brain hemispheres which differ in structure and/or cognitive function. In fish, lateralisation is involved in visually mediated behaviours such as schooling, predator avoidance, and foraging, and is considered to have a direct impact on species fitness. Currently, there is very little literature on the role of lateralisation in fish schools. The yellow-eyed mullet (Aldrichetta forsteri), is an estuarine and coastal species found commonly throughout temperate regions of Australia and New Zealand. This study sought to quantify visually mediated behaviours in yellow-eyed mullet to identify the significance of lateralisation, and the factors which influence functional behaviours in schooling fish. Our approach to study design was to conduct a series of tank based experiments investigating; a) individual and population level lateralisation, b) schooling behaviour, and d) optic lobe anatomy. Yellow-eyed mullet showed individual variation in direction and strength of lateralisation in juveniles, and trait specific spatial positioning within the school was evidenced in strongly lateralised fish. In combination with observed differences in schooling behaviour, the possibility of ontogenetic plasticity in both behavioural lateralisation and optic lobe morphology in adults is suggested. These findings highlight the need for research into the genetic and environmental factors (epigenetics) which drive functional behaviours such as schooling, feeding and aggression. Improved knowledge on collective behaviour could have significant benefits to captive rearing programmes through improved culture techniques and will add to the limited body of knowledge on the complex ecophysiological interactions present in our inshore fisheries.Keywords: cerebral asymmetry, fisheries, schooling, visual bias
Procedia PDF Downloads 214115 Voices from Inside and the Power of Art to Transform and Restore
Authors: Karen Miner-Romanoff
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Few art programs for incarcerated juveniles exist; however, evaluation results indicate decreased recidivism and behavior problems. This paper reports on an on-going study of a promising art program for incarcerated adolescents with community exhibits and charitable sale of their work. Voices from Inside, a partnership between Franklin University and the Ohio Department of Youth Services, sponsored three exhibits in 2012, 2013, and 2014. In 2013, youth exhibitor survey results (response rate 47%, 16 of 34) showed that 81% cited as benefits cooperation with others, task completion, and increased self-esteem from public recognition and art sales. Community attendee survey results (response rate 29.5%, 59 of 200) showed positive attitude changes toward juvenile offenders, from 40% to 53%. Qualitative responses were similarly positive. The 2014 youth exhibitor sample was larger (response rate 58%, 29 of 50) and showed that 93% cited positive benefits including increase in self-esteem, decrease in stress, pride or recognition of the ability to reach a goal from completing, exhibiting and selling their art to benefit a charity for at-risk youth. This year, the research was able to conduct ten one-on-one interviews inside of the youth facilities, and qualitative responses were even more positive with one youth explaining, “This art represents my joy, my tears, my pain and my hope.” Community attendee survey results (response rate 50%, 86 of 170) were transformative in that that they indicated significant impression on attitudes toward juvenile offenders and their rehabilitative needs with one attendee stating that the event had an, “Immense impact for me bringing into focus the humanity and value these youth still have for us and society.” Future research indicates a need for a correlation study to determine the extent to which these art programs reduce behavioral incidents inside of the facility and long-term reduction in reoffending rates. Generally, further study of juvenile offenders’ art for rehabilitation and restorative justice, the power of art to transform, and university-community partnerships implementing art programs for juvenile offenders should continue.Keywords: art, juvenile, incarcerated, restorative justice
Procedia PDF Downloads 429114 Integrating a Universal Forensic DNA Database: Anticipated Deterrent Effects
Authors: Karen Fang
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Investigative genetic genealogy has attracted much interest in both the field of ethics and the public eye due to its global application in criminal cases. Arguments have been made regarding privacy and informed consent, especially with law enforcement using consumer genetic testing results to convict individuals. In the case of public interest, DNA databases have the strong potential to significantly reduce crime, which in turn leads to safer communities and better futures. With the advancement of genetic technologies, the integration of a universal forensic DNA database in violent crimes, crimes against children, and missing person cases is expected to deter crime while protecting one’s privacy. Rather than collecting whole genomes from the whole population, STR profiles can be used to identify unrelated individuals without compromising personal information such as physical appearance, disease risk, and geographical origin, and additionally, reduce cost and storage space. STR DNA profiling is already used in the forensic science field and going a step further benefits several areas, including the reduction in recidivism, improved criminal court case turnaround time, and just punishment. Furthermore, adding individuals to the database as early as possible prevents young offenders and first-time offenders from participating in criminal activity. It is important to highlight that DNA databases should be inclusive and tightly governed, and the misconception on the use of DNA based on crime television series and other media sources should be addressed. Nonetheless, deterrent effects have been observed in countries like the US and Denmark with DNA databases that consist of serious violent offenders. Fewer crimes were reported, and fewer people were convicted of those crimes- a favorable outcome, not even the death penalty could provide. Currently, there is no better alternative than a universal forensic DNA database made up of STR profiles. It can open doors for investigative genetic genealogy and fostering better communities. Expanding the appropriate use of DNA databases is ethically acceptable and positively impacts the public.Keywords: bioethics, deterrent effects, DNA database, investigative genetic genealogy, privacy, public interest
Procedia PDF Downloads 149113 International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market-Nigeria
Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri, Otache Innocent
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Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices.Keywords: IFRS, SAS, quality of accounting information, earnings measurement, discretionary accruals, non-discretionary accruals, total accruals, Jones model, timeliness of loss recognition, value relevance
Procedia PDF Downloads 465