Search results for: out of pocket expenses
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 321

Search results for: out of pocket expenses

201 Ripple Effect Analysis of Government Investment for Research and Development by the Artificial Neural Networks

Authors: Hwayeon Song

Abstract:

The long-term purpose of research and development (R&D) programs is to strengthen national competitiveness by developing new knowledge and technologies. Thus, it is important to determine a proper budget for government programs to maintain the vigor of R&D when the total funding is tight due to the national deficit. In this regard, a ripple effect analysis for the budgetary changes in R&D programs is necessary as well as an investigation of the current status. This study proposes a new approach using Artificial Neural Networks (ANN) for both tasks. It particularly focuses on R&D programs related to Construction and Transportation (C&T) technology in Korea. First, key factors in C&T technology are explored to draw impact indicators in three areas: economy, society, and science and technology (S&T). Simultaneously, ANN is employed to evaluate the relationship between data variables. From this process, four major components in R&D including research personnel, expenses, management, and equipment are assessed. Then the ripple effect analysis is performed to see the changes in the hypothetical future by modifying current data. Any research findings can offer an alternative strategy about R&D programs as well as a new analysis tool.

Keywords: Artificial Neural Networks, construction and transportation technology, Government Research and Development, Ripple Effect

Procedia PDF Downloads 247
200 Effects of Storage Methods on Proximate Compositions of African Yam Bean (Sphenostylis stenocarpa) Seeds

Authors: Iyabode A. Kehinde, Temitope A. Oyedele, Clement G. Afolabi

Abstract:

One of the limitations of African yam bean (AYB) (Sphenostylis sternocarpa) is poor storage ability due to the adverse effect of seed-borne fungi. This study was conducted to examine the effects of storage methods on the nutritive composition of AYB seeds stored in three types of storage materials viz; Jute bags, Polypropylene bags, and Plastic Bowls. Freshly harvested seeds of AYB seeds were stored in all the storage materials for 6 months using 2 × 3 factorial (2 AYB cultivars and 3 storage methods) in 3 replicates. The proximate analysis of the stored AYB seeds was carried out at 3 and 6 months after storage using standard methods. The temperature and relative humidity of the storeroom was recorded monthly with Kestrel pocket weather tracker 4000. Seeds stored in jute bags gave the best values for crude protein (24.87%), ash (5.69%) and fat content (6.64%) but recorded least values for crude fibre (2.55%), carbohydrate (50.86%) and moisture content (12.68%) at the 6th month of storage. The temperature of the storeroom decreased from 32.9ºC - 28.3ºC, while the relative humidity increased from 78% - 86%. Decreased incidence of field fungi namely: Rhizopus oryzae, Aspergillus flavus, Geotricum candidum, Aspergillus fumigatus and Mucor meihei was accompanied by the increase in storage fungi viz: Apergillus niger, Mucor hiemalis, Penicillium espansum and Penicillium atrovenetum with prolonged storage. The study showed that of the three storage materials jute bag was more effective at preserving AYB seeds.

Keywords: storage methods, proximate composition, African Yam Bean, fungi

Procedia PDF Downloads 134
199 Relationship Between Health Coverage and Emergency Disease Burden

Authors: Karim Hajjar, Luis Lillo, Diego Martinez, Manuel Hermosilla, Nicholas Risko

Abstract:

Objectives: This study examines the relationship between universal health coverage (UCH) and the burden of emergency diseases at a global level. Methods: Data on Disability-Adjusted Life Years (DALYs) from emergency conditions were extracted from the Institute for Health Metrics and Evaluation (IHME) database for the years 2015 and 2019. Data on UHC, measured using two variables, 1) coverage of essential health services and 2) proportion of population spending more than 10% of household income on out-of-pocket health care expenditure, was extracted from the World Bank Database for years preceding our outcome of interest. Linear regression was performed, analyzing the effect of the UHC variables on the DALYs of emergency diseases, controlling for other variables. Results: A total of 133 countries were included. 44.4% of the analyzed countries had coverage of essential health services index of at least 70/100, and 35.3% had at least 10% of their population spend greater than 10% of their household income on healthcare. For every point increase in the coverage of essential health services index, there was a 13-point reduction in DALYs of emergency medical diseases (95% CI -16, -11). Conversely, for every percent decrease in the population with large household expenditure on healthcare, there was a 0.48 increase in DALYs of emergency medical diseases (95% CI -5.6, 4.7). Conclusions: After adjusting for multiple variables, an increase in coverage of essential health services was significantly associated with improvement in DALYs for emergency conditions. There was, however, no association between catastrophic health expenditure and DALYs.

Keywords: emergency medicine, universal healthcare, global health, health economics

Procedia PDF Downloads 92
198 Controlling the Expense of Political Contests Using a Modified N-Players Tullock’s Model

Authors: C. Cohen, O. Levi

Abstract:

This work introduces a generalization of the classical Tullock’s model of one-stage contests under complete information with multiple unlimited numbers of contestants. In classical Tullock’s model, the contest winner is not necessarily the highest bidder. Instead, the winner is determined according to a draw in which the winning probabilities are the relative contestants’ efforts. The Tullock modeling fits well political contests, in which the winner is not necessarily the highest effort contestant. This work presents a modified model which uses a simple non-discriminating rule, namely, a parameter to influence the total costs planned for an election, for example, the contest designer can control the contestants' efforts. The winner pays a fee, and the losers are reimbursed the same amount. Our proposed model includes a mechanism that controls the efforts exerted and balances competition, creating a tighter, less predictable and more interesting contest. Additionally, the proposed model follows the fairness criterion in the sense that it does not alter the contestants' probabilities of winning compared to the classic Tullock’s model. We provide an analytic solution for the contestant's optimal effort and expected reward.

Keywords: contests, Tullock's model, political elections, control expenses

Procedia PDF Downloads 145
197 Identification and Characterization of Inhibitors of Epoxide Hydrolase from Trichoderma reesei

Authors: Gabriel S. De Oliveira, Patricia P. Adriani, Christophe Moriseau, Bruce D. Hammock, Felipe S. Chambergo

Abstract:

Epoxide hydrolases (EHs) are enzymes that are present in all living organisms and catalyze the hydrolysis of epoxides to the corresponding vicinal diols. EHs have high biotechnological interest for the drug design and chemistry transformation for industries. In this study, we describe the identification of substrates and inhibitors of epoxide hydrolase enzyme from the filamentous fungus Trichoderma reesei (TrEH), and these inhibitors showed the fungal growth inhibitory activity. We have used the cloned enzyme and expressed in E. coli to develop the screening in the library of fluorescent substrates with the objective of finding the best substrate to be used in the identification of good inhibitors for the enzyme TrEH. The substrate (3-phenyloxiranyl)-acetic acid cyano-(6-methoxy-naphthalen-2-yl)-methyl ester showed the highest specific activity and was chosen for the next steps of the study. The inhibitors screening was performed in the library with more than three thousand molecules and we could identify the 6 best inhibitors. The IC50 of these molecules were determined in nM and all the best inhibitors have urea or amide in their structure, because It has been recognized that these groups fit well in the hydrolase catalytic pocket of the epoxide hydrolases. Then the growth of T. reesei in PDA medium containing these TrEH inhibitors was tested, and fungal growth inhibition activity was demonstrated with more than 60% of inhibition of fungus growth in the assay with the TrEH inhibitor with the lowest IC50. Understanding how this EH enzyme from T. reesei responds to inhibitors may contribute for the study of fungal metabolism and drug design against pathogenic fungi.

Keywords: epoxide hydrolases, fungal growth inhibition, inhibitor, Trichoderma reesei

Procedia PDF Downloads 199
196 Analysis and Evaluation of Both AC and DC Standalone Photovoltaic Supply to Ethio-Telecom Access Layer Devices: The Case of Multi-Service Access Gateway in Adama

Authors: Frie Ayalew, Seada Hussen

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Ethio-telecom holds a variety of telecom devices that needs a consistent power source to be operational. The company got this power mainly from the national grid and used this power source alone or with a generator and/or batteries as a backup. In addition, for off-grid or remote areas, the company commonly uses generators and batteries. But unstable diesel prices, huge expenses of fuel and transportation, and high carbon emissions are the main problems associated with fuel energy. So, the design of solar power with battery backup is a highly recommended and advantageous source for the next coming years. This project designs the AC and DC standalone photovoltaic supply to Ethio-telecom access layer devices for the case of multi-service access gateway in Adama. The design is done by using Homer software for both AC and DC loads. The project shows that the design of a solar based microgrid is the best option for the designed area.

Keywords: solar power, battery, inverter, Ethio-telecom, solar radiation

Procedia PDF Downloads 82
195 Photovoltaic System: An Alternative to Energy Efficiency in a Residence

Authors: Arsenio Jose Mindu

Abstract:

The concern to carry out a study related to Energy Efficiency arose based on the various debates in international television networks and not only, but also in several forums of national debates. The concept of Energy Efficiency is not yet widely disseminated and /or taken into account in terms of energy consumption, not only at the domestic level but also at the industrial level in Mozambique. In the context of the energy audit, the time during which each of the appliances is connected to the voltage source, the time during which they are in standby mode was recorded on a spreadsheet basis. Based on these data, daily and monthly consumption was calculated. In order to have more accurate information on the daily levels of daily consumption, the electricity consumption was read every hour of the day (from 5:00 am to 11:00 pm), since after 23:00 the energy consumption remains constant. For ten days. Based on the daily energy consumption and the maximum consumption power, the design of the photovoltaic system for the residence was made. With the implementation of the photovoltaic system in order to guarantee energy efficiency, there was a significant reduction in the use of electricity from the public grid, increasing from approximately 17 kwh per day to around 11 kwh, thus achieving an energy efficiency of 67.4 %. That is to say, there was a reduction not only in terms of the amount of energy consumed but also of the monthly expenses with electricity, having increased from around 2,500,00Mt (2,500 meticais) to around 800Mt per month.

Keywords: energy efficiency, photovoltaic system, residential sector, Mozambique

Procedia PDF Downloads 206
194 Insulation and Architectural Design to Have Sustainable Buildings in Iran

Authors: Ali Bayati, Jamileh Azarnoush

Abstract:

Nowadays according to increasing the population all around the world, consuming of fossil fuels increased dramatically. Many believe that most of the atmospheric pollution comes by using fossil fuels. The process of natural sources entering cities shows one of the large challenges in consumption sources management. Nowadays, everyone considered about the consumption of fossil fuels and also Reduction of consumption civil energy in megacities that play a key role in solving serious problems such as air pollution, producing greenhouse gasses, global warming and damage ozone layer. In the construction industry, we should use the materials with the lowest need to energy for making and carrying them, and also the materials which need the lowest energy and expenses to recycling. In this way, the kind of usage material, the way of processing, regional materials and the adaptation with the environment is critical. Otherwise, the isolation should be use and mention in the long term. Accordingly, in this article we investigates the new ways in order to reduce environmental pollution and save more energy by using materials that are not harmful to the environment, fully insulated materials in buildings, sustainable and diversified buildings, suitable urban design and using solar energy more efficiently in order to reduce energy consumption.

Keywords: building design, construction masonry, insulation, sustainable construction

Procedia PDF Downloads 539
193 Social Media as a Means of Participation in Democracies

Authors: C. Arslan, K. Yakar

Abstract:

Social media is one of the most important and effective means of social interaction among people in which they create, share and exchange their ideas via photos, videos or voice messages. Although there are lots of communication tools. Social media sites are the most prominent ones that allows the users articulate themselves in a matter of seconds all around the world with almost any expenses and thus, they became very popular and widespread after its emergence. As the usage of social media increases, it becomes an effective instrument in social matters. While it is possible to use social media to emphasize basic human rights and protest some failures of any government as in “Arab Spring”, it is also possible to spread propaganda and misinformation just to cause long lasting insurgency, upheaval, turmoil or disorder as an instrument of intervention to internal affairs and state sovereignty by some hostile groups or countries. It is certain that social media has positive effects on participation in democracies allowing people express themselves freely and limitlessly, but obviously, the misuse of it is very common and it is quite possible that even a five-minute-long video record can topple down a government or give a solid reason to a government to review its policies on some certain areas. As one of the most important and effective means of participation, social media presents some opportunities as well as risks. In this study, the place of social media for participation in democracies will be demonstrated under the light of opportunities and risks.

Keywords: social media, democracy, participation, risks, opportunities

Procedia PDF Downloads 422
192 Performance Management; Hotel Managers and Owners Dilemma

Authors: Olokode Enitan Aishat

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People can perform to the best of their abilities and produce the highest-quality work most effectively and efficiently with the aid of performance management tools. The performance, goal-setting, activation, monitoring, measurement, and evaluation aspects of hospitality operations are key. The hospitality industry, the investors, and management would become irrelevant without performance since the industry would no longer be viable. The goal of this study is to elucidate the quandary for both management and investor, which derives from an intrinsic perspective in which both parties seek to reach and exceed goals while maximizing returns on investment. The desire for achievement and a return on investment is a major conundrum for all parties concerned. It is envisaged that there would be returns on the investments and expenses made in maintaining hospitality facilities with human resources. Secondary research was used to develop the theoretical framework. A random sample of respondents from hotels employee and investors within the city of Abuja was used to collect data, which was then analyzed using SPSS. This study confirms the validity of simple and straightforward common misunderstandings and provides tried and tested strategies for understanding and working together as a team among managers and owners in a business, as this would guarantee a return for business owners and management.

Keywords: performance management, hospitality industry, conflict, alignment of key performance indicator

Procedia PDF Downloads 56
191 High-Rises and Urban Design: The Reasons for Unsuccessful Placemaking with Residential High-Rises in England

Authors: E. Kalcheva, A. Taki, Y. Hadi

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High-rises and placemaking is an understudied combination which receives more and more interest with the proliferation of this typology in many British cities. The reason for studying three major cities in England: London, Birmingham and Manchester, is to learn from the latest advances in urban design in well-developed and prominent urban environment. The analysis of several high-rise sites reveals the weaknesses in urban design of contemporary British cities and presents an opportunity to study from the implemented examples. Therefore, the purpose of this research is to analyze design approaches towards creating a sustainable and varied urban environment when high-rises are involved. The research questions raised by the study are: what is the quality of high-rises and their surroundings; what facilities and features are deployed in the research area; what is the role of the high-rise buildings in the placemaking process; what urban design principles are applicable in this context. The methodology utilizes observation of the researched area by structured questions, developed by the author to evaluate the outdoor qualities of the high-rise surroundings. In this context, the paper argues that the quality of the public realm around the high-rises is quite low, missing basic but vital elements such as plazas, public art, and seating, along with landscaping and pocket parks. There is lack of coherence, the rhythm of the streets is often disrupted, and even though the high-rises are very aesthetically appealing, they fail to create a sense of place on their own. The implications of the study are that future planning can take into consideration the critique in this article and provide more opportunities for urban design interventions around high-rise buildings in the British cities.

Keywords: high-rises, placemaking, urban design, townscape

Procedia PDF Downloads 321
190 Home-based Production of the Southern Dialect Dong Minority Women in Rural Hunan, China

Authors: Sze Wai Veera Fung, Peter W. Ferretto

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Since the economic reform in 1980s, many men and women of the southern dialect Dong minority have migrated to coastal cities for employment. Responding to the outgoing providers of the families, women, especially those at the middle age, resort to the informal home-based services and goods production for income generation. Homework, therefore, becomes a key economic strategy in supporting the household expenses in rural China, where formal employment is often inadequate for local women. This paper seeks to examine the intersection between gender and household strategy in the broader economic context of rural China. Based on the interviews and site survey in Tongdao Dong Autonomous County, the study analyses the variety of the home-based production activities, the experience of women in the production process, and the impact on familial relation and gender division of labor at home. The objective of this research is to advance the understanding of the informal economic landscape in the contemporary rural China, through which an alternative and possibly a more appropriate mode of development can be investigated.

Keywords: gender relation, home-based production, household strategy, informal economy, rural China, dong minority

Procedia PDF Downloads 128
189 Application of Costing System in the Small and Medium Sized Enterprises (SME) in Turkey

Authors: Hamide Özyürek, Metin Yılmaz

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Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decreases the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS package program.

Keywords: modern costing systems, managerial accounting, cost accounting, costing

Procedia PDF Downloads 566
188 Basic Study on a Thermal Model for Evaluating The Environment of Infant Facilities

Authors: Xin Yuan, Yuji Ryu

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The indoor environment has a significant impact on occupants and a suitable indoor thermal environment can improve the children’s physical health and study efficiency during school hours. In this study, we explored the thermal environment in infant facilities classrooms for infants and children aged 1-5 and evaluated their thermal comfort. An infant facility in Fukuoka, Japan was selected for a case study to capture the infant and children’s thermal comfort characteristics in summer and winter from August 2019 to February 2020. Previous studies have pointed out using PMV indices to evaluate the thermal comfort for children could create errors that may lead to misleading results. Thus, to grasp the actual thermal environment and thermal comfort characteristics of infants and children, we retrieved the operative temperature of each child through the thermal model, based on the sensible heat transfer from the skin to the environment, and the measured classroom indoor temperature, relative humidity, and pocket temperature of children’s shorts. The statistical and comparative analysis of the results shows that (1) the operative temperature showed a large individual difference among children, with the maximum reached 6.25 °C. (2) The children might feel slightly cold in the classrooms in summer, with the frequencies of operative temperature within the interval of 26-28 ºC were only 5.33% and 16.6% for children respectively. (3) The thermal environment around children is more complicated in winter the operative temperature could exceed or fail to reach the thermal comfort temperature zone (20-23 ºC interval). (4) The environmental conditions surrounding the children may account for the reduction of their thermal comfort. The findings contribute to improving the understanding of the infant and children’s thermal comfort and provide valuable information for designers and governments to develop effective strategies for the indoor thermal environment considering the perspective of children.

Keywords: infant and children, thermal environment, thermal model, operative temperature.

Procedia PDF Downloads 119
187 Level of IGF-I and IGFBP-3 in Gingival Crevicular Fluid and Plasma in Patients with Aggressive Periodontitis

Authors: Youjeong Hwang

Abstract:

Purpose: Insulin-like growth factor-I (IGF-I) promotes B-cell development, immunoglobulin formation, and interleukin-6 (IL-6) production, then regulate the immune response and inflammation. As IGF-I and their receptor also exist in the periodontal tissue, they may affect the immune response caused by periodontal pathogens in aggressive periodontitis (AgP) patients. The function of IGF is regulated by IGF binding proteins (IGFBPs), and IGFBP-3 is known to most abundant in plasma. The aim of the present study was to assess the concentration of IGF-I and IGFBP-3 in plasma and gingival crevicular fluid (GCF) in AgP patients and to find out their association. Methods: Nine patients with AgP (test group) and nine healthy subjects (control group) were included in this study. None of the subjects had a history of systemic disease, smoking or steroids medication. GCF samples were collected by microcapillary pipettes and plasma samples were obtained by venipuncture. Probing pocket depth (PD), clinical attachment level (CAL) and bleeding on probing (BOP) were recorded. Samples were assayed for IGF-I and IGFBP-3 levels using ELISA. Results: Mean IGF-I level in GCF was higher in the test group than control. Mean IGF-I level in plasma and IGFBP-3 level in GCF and plasma in control group were higher than that of the test group. However, there was no statistical significance (p > 0.05). The mean level of IGF-I and IGFBP-3 in GCF was lower than those in plasma. Mean IGF-I level in plasma showed a negative correlation with PD and CAL (p < 0.05) in both groups. The levels of IGF-I and IGFBP-3 in GCF seemed to be negatively correlated with BOP in the test group (p < 0.05). Conclusions: The difference in the level of IGF-I and IGFBP-3 between AgP and healthy subjects was not significant. Further studies that explain the mechanism of the protective role of IGF-I with more samples are needed.

Keywords: aggressive periodontitis, pathogenesis, insulin-like growth factor, insulin-like growth factor binding protein

Procedia PDF Downloads 210
186 Insulation, Sustainable Construction, and Architectural Design to Reduce Energy Consumption in Sustainable Buildings

Authors: Gholamreza Namavar, Ali Bayati

Abstract:

Nowadays according to increasing the population all around the world, consuming of fossil fuels increased dramatically. Many believe that most of the atmospheric pollution comes by using fossil fuels. The process of natural sources entering cities show one of the large challenges in consumption sources management. Nowadays, everyone considered about the consumption of fossil fuels and also reduction of consumption civil energy in megacities that play a key role in solving serious problems such as air pollution, producing greenhouse gasses, global warming and damage ozone layer. In construction industry we should use the materials with the lowest need to energy for making and carrying them, and also the materials which need the lowest energy and expenses to recycling. In this way, the kind of usage material, the way of processing, regional materials and the adaption with environment is critical. Otherwise, the isolation should be use and mention in long term. Accordingly, in this article we investigates the new ways in order to reduce environmental pollution and save more energy by using materials that are not harmful to the environment, fully insulated materials in buildings, sustainable and diversified buildings, suitable urban design and using solar energy more efficiently in order to reduce energy consumption.

Keywords: architectural design, insulation, sustainable construction, reducing energy consumption

Procedia PDF Downloads 252
185 Design and Implementation of Remote Application Virtualization in Cloud Environments

Authors: Shuen-Tai Wang, Ying-Chuan Chen, Hsi-Ya Chang

Abstract:

Cloud computing is a paradigm of computing that shifts the way computing has been done in the past. The users can use cloud resources such as application software or storage space from the cloud without needing to own them. This paper is focused on solutions that are anticipated to introduce IaaS idea to build cloud base services and enable the individual remote user's applications in cloud environments, which appear as if they are running on the end user's local computer. The available features of application delivery solution have been developed based on our previous research on the virtualization technology to offer applications independent of location so that the users can work online, offline, anywhere, with appropriate device and at any time. This proposed effort has the potential to positively provide an efficient, resilience and elastic environment for cloud service. Users no longer need to burden the system managers and drastically reduces the overall cost of hardware and software licenses. Moreover, this flexible remote application virtualization service represents the next significant step to the mobile workplace, and it lets users access their applications remotely through cloud services anywhere. This is also made possible by the low administrative costs as well as relatively inexpensive end-user terminals and reduced energy expenses.

Keywords: cloud computing, IaaS, virtualization, application delivery

Procedia PDF Downloads 281
184 Architectural Design, Low Energy, and Isolation Materials to Have Sustainable Buildings in Iran

Authors: Mohammadreza Azarnoush, Ali Bayati, Jamileh Azarnoush

Abstract:

Nowadays according to increasing the population all around the world, consuming of fossil fuels increased dramatically. Many believe that most of the atmospheric pollution comes by using fossil fuels. The process of natural sources entering cities shows one of the large challenges in consumption sources management. Nowadays, everyone considers the consumption of fossil fuels and also reduction of consumption civil energy in megacities as playing a key role in solving serious problems such as air pollution, producing greenhouse gasses, global warming, and damage ozone layer. In the construction industry, we should use the materials with the lowest need to energy for making and carrying them, and also the materials which need the lowest energy and expenses to recycling. In this way, the kind of usage material, the way of processing, regional materials, and the adoption to the environment is critical. Otherwise, the isolation should be use and mention in the long term. Accordingly, in this article, we investigate the new ways in order to reduce environmental pollution and save more energy by using materials that are not harmful to the environment, fully insulated materials in buildings, sustainable and diversified buildings, suitable urban design and using solar energy more efficiently in order to reduce energy consumption.

Keywords: building design, construction masonry, insulation, sustainable construction

Procedia PDF Downloads 412
183 Earnings Management and Firm’s Creditworthiness

Authors: Maria A. Murtiati, Ancella A. Hermawan

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The objective of this study is to examine whether the firm’s eligibility to get a bank loan is influenced by earnings management. The earnings management is distinguished between accruals and real earnings management. Hypothesis testing is carried out with logistic regression model using sample of 285 companies listed at Indonesian Stock Exchange in 2010. The result provides evidence that a greater magnitude in accruals earnings management increases the firm’s probability to be eligible to get bank loan. In contrast, real earnings management through abnormal cash flow and abnormal discretionary expenses decrease firm’s probability to be eligible to get bank loan, while real management through abnormal production cost increases such probability. The result of this study suggests that if the earnings management is assumed to be opportunistic purpose, the accruals based earnings management can distort the banks credit analysis using financial statements. Real earnings management has more impact on the cash flows, and banks are very concerned on the firm’s cash flow ability. Therefore, this study indicates that banks are more able to detect real earnings management, except abnormal production cost in real earning management.

Keywords: discretionary accruals, real earning management, bank loan, credit worthiness

Procedia PDF Downloads 346
182 Assessment of Isatin as Surface Recognition Group: Design, Synthesis and Anticancer Evaluation of Hydroxamates as Novel Histone Deacetylase Inhibitors

Authors: Harish Rajak, Kamlesh Raghuwanshi

Abstract:

Histone deacetylase (HDAC) are promising target for cancer treatment. The panobinostat (Farydak; Novartis; approved by USFDA in 2015) and chidamide (Epidaza; Chipscreen Biosciences; approved by China FDA in 2014) are the novel HDAC inhibitors ratified for the treatment of patients with multiple myeloma and peripheral T cell lymphoma, respectively. On the other hand, two other HDAC inhibitors, Vorinostat (SAHA; approved by USFDA in 2006) and Romidepsin (FK228; approved by USFDA in 2009) are already in market for the treatment of cutaneous T-cell lymphoma. Several hydroxamic acid based HDAC inhibitors i.e., belinostat, givinostat, PCI24781 and JNJ26481585 are in clinical trials. HDAC inhibitors consist of three pharmacophoric features - an aromatic cap group, zinc binding group (ZBG) and a linker chain connecting cap group to ZBG. Herein, we report synthesis, characterization and biological evaluation of HDAC inhibitors possessing substituted isatin moiety as cap group which recognize the surface of active enzyme pocket and thiosemicarbazide moiety incorporated as linker group responsible for connecting cap group to ZBG (hydroxamic acid). Several analogues were found to inhibit HDAC and cellular proliferation of Hela cervical cancer cells with GI50 values in the micro molar range. Some of the compounds exhibited promising results in vitro antiproliferative studies. Attempts were also made to establish the structure activity relationship among synthesized HDAC inhibitors.

Keywords: HDAC inhibitors, hydroxamic acid derivatives, isatin derivatives, antiproliferative activity, docking

Procedia PDF Downloads 307
181 Need for E-Learning: An Effective Method in Educating the Persons with Hearing Impairment Using Sign Language

Authors: S. Vijayakumar, S. B. Rathna Kumar, Navnath D Jagadale

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Learning and teaching are the challenges ahead in the education of the students with hearing impairment using sign language (SHISL). Either the students or teachers face difficulties in the process of learning/teaching. Communication is one of the main barriers while teaching SHISL. Further, the courses of study or the subjects are limited to SHISL at least in countries like India. Students with hearing impairment mainly opt for sign language as a communication mode. Subjects like physics, chemistry, advanced mathematics etc. are not available in the curriculum for the SHISL since their content and ideas are complex. In India, exemption for language papers is being given for the students with hearing impairment. It may give opportunity to them to secure secondary/ higher secondary qualifications. It is a known fact that students with hearing impairment are facing difficulty in their future carrier. They secure neither a higher study nor a good employment opportunity. Vocational training in various trades will land them in few jobs with few bucks in pocket. However, not all of them are blessed with higher positions in government or private sectors in competitive fields or where the technical knowledge is required. E learning with sign language instructions can be used for teaching languages and science subjects. Computer Based Instruction (CBI), Computer Based Training (CBT), and Computer Assisted Instruction (CAI) are now part-and-parcel of Modern Education. It will also include signed video clip corresponding to the topic. Learning language subjects will improve the understanding of concepts in different subjects. Learning other science subjects like their hearing counterparts will enable the SHISL to go higher in studies and increase their height to pluck a fruit of the tree of employment.

Keywords: students with hearing impairment using sign language, hearing impairment, language subjects, science subjects, e-learning

Procedia PDF Downloads 405
180 The Valuation of Employees Provident Fund on Long Term Care Cost among Elderly in Malaysia

Authors: Mazlynda Md Yusuf, Wafa' Mahadzir, Mohamad Yazis Ali Basah

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Nowadays, financing long-term care for elderly people is a crucial issue, either towards the family members or the care institution. Corresponding with the growing number of ageing population in Malaysia, there’s a need of concern on the uncertaintiness of future family care and the need for long-term care services. Moreover, with the increasing cost of living, children feels the urge of needing to work and receive a fixed monthly income that results to sending their elderly parents to care institutions. Currently, in Malaysia, the rates for private nursing homes can amount up to RM 4,000 per month excluding medical treatments and other recurring expenses. These costs are expected to be paid using their Employees Provident Fund (EPF) savings that they accumulate during their working years, especially for those working under private sectors. Hence, this study identifies the adequacy of EPF in funding the cost of long-term care service during old age. This study used a hypothetical simulation model to simulate different scenarios. The findings of this study could be used for individuals to prepare on the importance of planning for retirement, especially with the increasing cost of long-term care services.

Keywords: long-term care cost, employees provident fund Malaysia, ageing population, Malaysian elderly

Procedia PDF Downloads 340
179 Relative Study of the Effect of the Temperature Gradient on Free Vibrations of Clamped Visco-Elastic Rectangular Plates with Linearly and Exponentially Thickness Variations Respectively in Two Directions

Authors: Harvinder Kaur

Abstract:

Rayleigh–Ritz method is a broadly used classical method for the calculation of the natural vibration frequency of a structure in the second or higher order. Here it is used to construct a mathematical model of relative study of the thermal effect on free transverse vibrations of clamped (c-c-c-c type) visco-elastic rectangular plate with linearly and exponentially thickness variations respectively in two directions. Researchers in the field of Engineering always make an effort for better designs of mechanical structures. In-depth study of the vibration behavior of tapered plates with diverse thickness variation under high temperature would ultimately help to finalize the accurate design of a structure. The perfect tapered structure saves weight and as well as expenses. In the present paper, the comparison has been done for deflection and time period corresponding to the first two modes of vibrations of clamped plate for various values of aspect ratio, thermal constants, and taper constants of both the cases.

Keywords: Rayleigh-Ritz Method, tapered plates, transverse vibration, thermal constant, visco-elasticity

Procedia PDF Downloads 229
178 Modelling Water Usage for Farming

Authors: Ozgu Turgut

Abstract:

Water scarcity is a problem for many regions which requires immediate action, and solutions cannot be postponed for a long time. It is known that farming consumes a significant portion of usable water. Although in recent years, the efforts to make the transition to dripping or spring watering systems instead of using surface watering started to pay off. It is also known that this transition is not necessarily translated into an increase in the capacity dedicated to other water consumption channels such as city water or power usage. In order to control and allocate the water resource more purposefully, new watering systems have to be used with monitoring abilities that can limit the usage capacity for each farm. In this study, a decision support model which relies on a bi-objective stochastic linear optimization is proposed, which takes crop yield and price volatility into account. The model generates annual planting plans as well as water usage limits for each farmer in the region while taking the total value (i.e., profit) of the overall harvest. The mathematical model is solved using the L-shaped method optimally. The decision support model can be especially useful for regional administrations to plan next year's planting and water incomes and expenses. That is why not only a single optimum but also a set of representative solutions from the Pareto set is generated with the proposed approach.

Keywords: decision support, farming, water, tactical planning, optimization, stochastic, pareto

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177 Oral Health Status in Sickle Cell Anemia Subjects

Authors: Surekha Rathod

Abstract:

Sickle cell disease is a vascular disorder characterized by chronic, ongoing organ damage that is punctuated by episodes of acutely painful vascular complications.1 It is the most common genetic blood disorder in the United States, with about 2000 infants being identified through routine blood screenings annually, and an estimated 104,000-138,000 affected individuals living in the United States. Approximately 0.3%-1.3% of African American are affected by Sickle Cell Diseases (SCD).3 The aim of this paper is to present oral health status of patients with SCD. A total of 200 subjects of both sexes in the age group 18- 40 years were included in this study. The subjects were examined and the following indices were recorded • Oral hygiene index – Simplified (OHI-S). • Probing depths (PD). • Clinical Attachment Levels (CAL). • Gingival Index - Loe and Sillness. • Turesky Gillmore Glickman Modification of the Quigley Hein Plaque Index. (1970) • DMFT index. • Sickle Cell Disease Severity Index. A total of 1478 patients were screened of which 200 subjects were found to be diagnosed with SCD by electrophoresis. The study thus, included 200 subjects (111 females & 89 males) diagnosed with Sickle Cell Disease in the age group of 18-40 years. The probing pocket depths (PPD) were measured in millimeters. 36% had PPD in the range of 2-4mm, 48% had PPD in the range of 4-6mm while 16% had PPD of more than 6mm. Similar results were obtained for the Clinical Attachment Levels (CAL). 29.5 % subjects had CAL 2-4mm, 44.5% had 4-6mm & 26% had CAL 6mm & above. We can thus conclude that although oral health is not a priority for patients with SCD, it is supported by increased plaque accumulation. Because of the chronic anemic state of the patients with SCD, they should be encouraged to pay strict attention to oral hygiene instructions and practice.

Keywords: chronic, genetic, oral, sickle cell disease, vascular

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176 The Impact of Financial Literacy to the Retirement Planning on Malaysian Household

Authors: Stanley Yap, Patrick Kee Peng Kong, Chong Wei Ying, Leow Hon Wei

Abstract:

Purpose: This study examines the comprehensive household retirement planning based on the level of financial literacy in Malaysia. Sufficient financial literacy is essential to make financial decision on Malaysian household retirement planning. Design/Methodology/Approach: Numerous measurements consist of present value of total retirement fund needed, future value of the expenses and inflation-adjusted interest rate are used in this paper. Therefore, we are able to identify the retirement gap that needs to be considered immediately. Findings: Our results show, firstly, adequate financial literacy is vital to achieve long term household retirement planning. Secondly, there is no retirement gap where the future value of the existing financial assets is greater than the lump sum needs during retirement phase. Thirdly, financial assets should be prepared in early age to accumulate substantial funding to support household retirement life. Practical Implications: The outcomes benefit to retiree and working adults. It highlights the importance of financial literacy to retirement planning. It is also a milestone for Malaysian to achieve developed country if Malaysian has sufficient retirement funding. Originality/Value: There is currently lack of in-depth research on financial literacy related to household retirement planning. Further, the paper also focusses on financial literacy, as a means to assist those in funding retirement resources, in order to fulfil the retirement gap.

Keywords: financial literacy, retirement planning, retirement resources, retirement gap, Malaysian household

Procedia PDF Downloads 460
175 Computer Based Model for Collaborative Research as a Panacea for National Development in Third World Countries

Authors: M. A. Rahman, A. O. Enikuomehin

Abstract:

Sharing commitment to reach a common goal in research by harnessing available resources from two or more parties can simply be referred to as collaborative research. Asides from avoiding duplication of research, the benefits often accrued from such research alliances include time economy as well as expenses reduction in completing such studies. Likewise, it provides an avenue to produce a wider horizon of scientific knowledge sequel to gathering of skills, knowledge and resources. In institutions of higher learning and research institutes, it often gives scholars an opportunity to strengthen the teaching and research capacity of their various institutions. Between industries and institutions, collaborative research breeds promising relationship that could be geared towards addressing different research problems such as producing and enhancing industrial-based products and services, including technological transfer. For Nigeria to take advantage of this collaboration, different issues like licensing of technology, intellectual property right, confidentiality, and funding among others, which could arise during this collaborative research programme, are identified in this paper. An important tool required to achieve this height in developing economy is the use of appropriate computer model. The paper highlights the costs of the collaborations and likewise stresses the need for evaluating the effectiveness and efficiency of such collaborative research activities and proposes an appropriate computer model to assist in this regard.

Keywords: collaborative research, developing country, computerization, model

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174 Uncertainty and Optimization Analysis Using PETREL RE

Authors: Ankur Sachan

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The ability to make quick yet intelligent and value-added decisions to develop new fields has always been of great significance. In situations where the capital expenses and subsurface risk are high, carefully analyzing the inherent uncertainties in the reservoir and how they impact the predicted hydrocarbon accumulation and production becomes a daunting task. The problem is compounded in offshore environments, especially in the presence of heavy oils and disconnected sands where the margin for error is small. Uncertainty refers to the degree to which the data set may be in error or stray from the predicted values. To understand and quantify the uncertainties in reservoir model is important when estimating the reserves. Uncertainty parameters can be geophysical, geological, petrophysical etc. Identification of these parameters is necessary to carry out the uncertainty analysis. With so many uncertainties working at different scales, it becomes essential to have a consistent and efficient way of incorporating them into our analysis. Ranking the uncertainties based on their impact on reserves helps to prioritize/ guide future data gathering and uncertainty reduction efforts. Assigning probabilistic ranges to key uncertainties also enables the computation of probabilistic reserves. With this in mind, this paper, with the help the uncertainty and optimization process in petrel RE shows how the most influential uncertainties can be determined efficiently and how much impact so they have on the reservoir model thus helping in determining a cost effective and accurate model of the reservoir.

Keywords: uncertainty, reservoir model, parameters, optimization analysis

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173 The Flypaper Effect and the Municipal Participation Fund in the Brazilian Public Sector

Authors: Lucas Oliveira Gomes Ferreira, André Luiz Marques Serrano

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The fiscal decentralization driven by the 1988 Constitution was responsible for granting greater autonomy to Brazilian subnational entities, as states and municipalities were entrusted with greater responsibilities to provide local public goods and services. However, the revenues necessary to implement the new attributions are largely received through intergovernmental transfers and not by local tax collection. The literature points out that public spending increases more by receiving unconditional and nonmatching (lump sum) intergovernmental grants than by an increase in taxpayers' income. This effect, called the flypaper effect, happens because the funds received could be used to reduce local taxes, meaning an increase in the citizen's private income. However, they are applied in the public sector in the form of expenses. The present work investigates the existence of the flypaper effect in Brazilian municipalities during the first two decades of the 21st century. The research uses the Municipal Participation Fund (FPM) as a grant proxy from 2000 to 2019 through econometrics of cross-section and panel data for all 5,568 municipalities. The results indicate the flypaper effect in Brazilian municipalities, as well as the proportional relationship between the receipt of constitutional transfers and the increase in public expenditure.

Keywords: flypaper effect, intergovernmental transfers, municipal participation fund, fiscal federalism

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172 Data Security and Privacy Challenges in Cloud Computing

Authors: Amir Rashid

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Cloud Computing frameworks empower organizations to cut expenses by outsourcing computation resources on-request. As of now, customers of Cloud service providers have no methods for confirming the privacy and ownership of their information and data. To address this issue we propose the platform of a trusted cloud computing program (TCCP). TCCP empowers Infrastructure as a Service (IaaS) suppliers, for example, Amazon EC2 to give a shout box execution condition that ensures secret execution of visitor virtual machines. Also, it permits clients to bear witness to the IaaS supplier and decide if the administration is secure before they dispatch their virtual machines. This paper proposes a Trusted Cloud Computing Platform (TCCP) for guaranteeing the privacy and trustworthiness of computed data that are outsourced to IaaS service providers. The TCCP gives the deliberation of a shut box execution condition for a client's VM, ensuring that no cloud supplier's authorized manager can examine or mess up with its data. Furthermore, before launching the VM, the TCCP permits a client to dependably and remotely acknowledge that the provider at backend is running a confided in TCCP. This capacity extends the verification of whole administration, and hence permits a client to confirm the data operation in secure mode.

Keywords: cloud security, IaaS, cloud data privacy and integrity, hybrid cloud

Procedia PDF Downloads 299