Search results for: root word of accounting hasaba
1121 Effect of the Keyword Strategy on Lexical Semantic Acquisition: Recognition, Retention and Comprehension in an English as Second Language Context
Authors: Fatima Muhammad Shitu
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This study seeks to investigate the effect of the keyword strategy on lexico–semantic acquisition, recognition, retention and comprehension in an ESL context. The aim of the study is to determine whether the keyword strategy can be used to enhance acquisition. As a quasi- experimental research, the objectives of the study include: To determine the extent to which the scores obtained by the subjects, who were trained on the use of the keyword strategy for acquisition, differ at the pre-tests and the post–tests and also to find out the relationship in the scores obtained at these tests levels. The sample for the study consists of 300 hundred undergraduate ESL Students in the Federal College of Education, Kano. The seventy-five lexical items for acquisition belong to the lexical field category known as register, and they include Medical, Agriculture and Photography registers (MAP). These were divided in the ratio twenty-five (25) lexical items in each lexical field. The testing technique was used to collect the data while the descriptive and inferential statistics were employed for data analysis. For the purpose of testing, the two kinds of tests administered at each test level include the WARRT (Word Acquisition, Recognition, and Retention Test) and the CCPT (Cloze Comprehension Passage Test). The results of the study revealed that there are significant differences in the scores obtained between the pre-tests, and the post–tests and there are no correlations in the scores obtained as well. This implies that the keyword strategy has effectively enhanced the acquisition of the lexical items studied.Keywords: keyword, lexical, semantics, strategy
Procedia PDF Downloads 3131120 Challenges and Opportunities in Modelling Energy Behavior of Household in Malaysia
Authors: Zuhaina Zakaria, Noraliza Hamzah, Siti Halijjah Shariff, Noor Aizah Abdul Karim
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The residential sector in Malaysia has become the single largest energy sector accounting for 21% of the entire energy usage of the country. In the past 10 years, a number of energy efficiency initiatives in the residential sector had been undertaken by the government including. However, there is no clear evidence that the total residential energy consumption has been reduced substantially via these strategies. Household electrical appliances such as air conditioners, refrigerators, lighting and televisions are used depending on the consumers’ activities. The behavior of household occupants played an important role in energy consumption and influenced the operation of the physical devices. Therefore, in order to ensure success in energy efficiency program, it requires not only the technological aspect but also the consumers’ behaviors component. This paper focuses on the challenges and opportunities in modelling residential consumer behavior in Malaysia. A field survey to residential consumers was carried out and responses from the survey were analyzed to determine the consumers’ level of knowledge and awareness on energy efficiency. The analyses will be used in determining a right framework to explain household energy use intentions and behavior. These findings will be beneficial to power utility company and energy regulator in addressing energy efficiency related issues.Keywords: consumer behavior theories, energy efficiency, household occupants, residential consumer
Procedia PDF Downloads 3331119 Antibiotic Treatment of Apical Periodontitis
Authors: Ilma Robo, Saimir Heta, Gerhard Nokaj
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Introduction: The method of treatment and the treatment protocols of apical periodontitis are now known, but the ongoing debate remains on whether or not prescription antibiotics should be given to patients suffering from this type of pathology. In fact, as an indication for prescribing antibiotics, this type of pathology remains between clinical indication and contraindication. Material and Methods: This article is of the short-communication type and has the sole purpose of analyzing the clinical picture of apical periodontitis and the fact that the appearance and extent of this pathology in the periapex area passes the stage when the host or the immune cells of the organism of the affected individual, react against bacterial factors. Results: Determining whether or not to prescribe systemic antibiotics according to literature sources can be avoided. In some cases, research in this field about this pathology even indicates endodontic rinsers or irrigants, such as chlorhexidine, in typical cases, mainly in persistent apical periodontitis. Conclusions: In times when bacterial resistance is a hot topic in some fields of scientific research, it is important to divide dental pathologies of bacterial origin into those when systemic antibiotic prescriptions must be given and those when every clinical issue is resolved only with endodontic root canal treatment. Even certain sources of published literature show the specifics of the most effective antibiotics against the bacterial flora causing the pathology of apical periodontitis.Keywords: endodontic treatment, apical periodontitis, antibiotics, chlorhexidine
Procedia PDF Downloads 731118 The Long-Run Impact of Financial Development on Greenhouse Gas Emissions in India: An Application of Regime Shift Based Cointegration Approach
Authors: Javaid Ahmad Dar, Mohammad Asif
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The present study investigates the long-run impact of financial development, energy consumption and economic growth on greenhouse gas emissions for India, in presence of endogenous structural breaks, over a period of 1971-2013. Autoregressive distributed lag bounds testing procedure and Hatemi-J threshold cointegration technique have been used to test the variables for cointegration. ARDL bounds test did not confirm any cointegrating relationship between the variables. The threshold cointegration test establishes the presence of long-run impact of financial development, energy use and economic growth on greenhouse gas emissions in India. The results reveal that the long-run relationship between the variables has witnessed two regime shifts, in 1978 and 2002. The empirical evidence shows that financial sector development and energy consumption in India degrade environment. Unlike previous studies, this paper finds no statistical evidence of long-run relationship between economic growth and environmental deterioration. The study also challenges the existence of environmental Kuznets curve in India.Keywords: cointegration, financial development, global warming, greenhouse gas emissions, regime shift, unit root
Procedia PDF Downloads 3811117 Modeling Residential Electricity Consumption Function in Malaysia: Time Series Approach
Authors: L. L. Ivy-Yap, H. A. Bekhet
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As the Malaysian residential electricity consumption continued to increase rapidly, effective energy policies, which address factors affecting residential electricity consumption, is urgently needed. This study attempts to investigate the relationship between residential electricity consumption (EC), real disposable income (Y), price of electricity (Pe) and population (Po) in Malaysia for 1978-2011 periods. Unlike previous studies on Malaysia, the current study focuses on the residential sector, a sector that is important for the contemplation of energy policy. The Phillips-Perron (P-P) unit root test is employed to infer the stationary of each variable while the bound test is executed to determine the existence of co-integration relationship among the variables, modeled in an Autoregressive Distributed Lag (ARDL) framework. The CUSUM and CUSUM of squares tests are applied to ensure the stability of the model. The results suggest the existence of long-run equilibrium relationship and bidirectional Granger causality between EC and the macroeconomic variables. The empirical findings will help policy makers of Malaysia in developing new monitoring standards of energy consumption. As it is the major contributing factor in economic growth and CO2 emission, there is a need for more proper planning in Malaysia to attain future targets in order to cut emissions.Keywords: co-integration, elasticity, granger causality, Malaysia, residential electricity consumption
Procedia PDF Downloads 2661116 Adoption of International Financial Reporting Standards and Earnings Quality in Listed Deposit Money Banks in Nigeria
Authors: Shehu Usman Hassan
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Published accounting information in financial statements are required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. This paper investigates firm attributes from perspective of structure, monitoring, performance elements of listed deposit money banks in Nigeria. The study adopted correlational research design with balanced panel data of 14 banks as sample of the study using multiple regression as a tool of analysis. The result reveals that firms attributes (leverage, profitability, liquidity, bank size and bank growth) has as significant influence on earnings quality of listed deposit money banks in Nigeria after the adoption of IFRS, while the pre period shows that the selected firm attributes has no significant impact on earnings quality. It is therefore concluded that the adoption of IFRS is right and timely.Keywords: earnings quality, firm attributes, listed deposit money bank, Nigeria
Procedia PDF Downloads 5141115 Studying the Effects of Conditional Conservatism and Lack of Information Asymmetry on the Cost of Capital of the Accepted Companies in Tehran Stock Exchange
Authors: Fayaz Moosavi, Saeid Moradyfard
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One of the methods in avoiding management fraud and increasing the quality of financial information, is the notification of qualitative features of financial information, including conservatism characteristic. Although taking a conservatism approach, while boosting the quality of financial information, is able to reduce the informational risk and the cost of capital stock of commercial department, by presenting an improper image about the situation of the commercial department, raises the risk of failure in returning the main and capital interest, and consequently the cost of capital of the commercial department. In order to know if conservatism finally leads to the increase or decrease of the cost of capital or does not have any influence on it, information regarding accepted companies in Tehran stock exchange is utilized by application of pooling method from 2007 to 2012 and it included 124 companies. The results of the study revealed that there is an opposite and meaningful relationship between conditional conservatism and the cost of capital of the company. In other words, if bad and unsuitable news and signs are reflected sooner than good news in accounting profit, the cost of capital of the company increases. In addition, there is a positive and meaningful relationship between the cost of capital and lack of information asymmetry.Keywords: conditional conservatism, lack of information asymmetry, the cost of capital, stock exchange
Procedia PDF Downloads 2651114 Modeling Pan Evaporation Using Intelligent Methods of ANN, LSSVM and Tree Model M5 (Case Study: Shahroud and Mayamey Stations)
Authors: Hamidreza Ghazvinian, Khosro Ghazvinian, Touba Khodaiean
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The importance of evaporation estimation in water resources and agricultural studies is undeniable. Pan evaporation are used as an indicator to determine the evaporation of lakes and reservoirs around the world due to the ease of interpreting its data. In this research, intelligent models were investigated in estimating pan evaporation on a daily basis. Shahroud and Mayamey were considered as the studied cities. These two cities are located in Semnan province in Iran. The mentioned cities have dry weather conditions that are susceptible to high evaporation potential. Meteorological data of 11 years of synoptic stations of Shahrood and Mayamey cities were used. The intelligent models used in this study are Artificial Neural Network (ANN), Least Squares Support Vector Machine (LSSVM), and M5 tree models. Meteorological parameters of minimum and maximum air temperature (Tmax, Tmin), wind speed (WS), sunshine hours (SH), air pressure (PA), relative humidity (RH) as selected input data and evaporation data from pan (EP) to The output data was considered. 70% of data is used at the education level, and 30 % of the data is used at the test level. Models used with explanation coefficient evaluation (R2) Root of Mean Squares Error (RMSE) and Mean Absolute Error (MAE). The results for the two Shahroud and Mayamey stations showed that the above three models' operations are rather appropriate.Keywords: pan evaporation, intelligent methods, shahroud, mayamey
Procedia PDF Downloads 751113 Interpreting Chopin’s Music Today: Mythologization of Art: Kitsch
Authors: Ilona Bala
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The subject of this abstract is related to the notion of 'popular music', a notion that should be treated with extreme care, particularly when applied to Frederic Chopin, one of the greatest composers of Romanticism. By ‘popular music’, we mean a category of everyday music, set against the more intellectual kind, referred to as ‘classical’. We only need to look back to the culture of the nineteenth century to realize that this ‘popular music’ refers to the ‘music of the low’. It can be studied from a sociological viewpoint, or as sociological aesthetics. However, we cannot ignore the fact that, very quickly, this music spread to the wealthiest strata of the European society of the nineteenth century, while likewise the lowest classes often listen to the intellectual classical music, so pleasant to listen to. Further, we can observe that a sort of ‘sacralisation of kitsch’ occurs at the intersection between the classical and popular music. This process is the topic of this contribution. We will start by investigating the notion of kitsch through the study of Chopin’s popular compositions. However, before considering the popularisation of this music in today’s culture, we will have to focus on the use of the word kitsch in Chopin’s times, through his own musical aesthetics. Finally, the objective here will be to negate the theory that art is simply the intellectual definition of aesthetics. A kitsch can, obviously, only work on the emotivity of the masses, as it represents one of the features of culture-language (the words which the masses identify with). All art is transformed, becoming something outdated or even outmoded. Here, we are truly within a process of mythologization of art, through the study of the aesthetic reception of the musical work.Keywords: F. Chopin, kitsch, musical work, mythologization of art, popular music, romantic music
Procedia PDF Downloads 4141112 Reducing Support Structures in Design for Additive Manufacturing: A Neural Networks Approach
Authors: Olivia Borgue, Massimo Panarotto, Ola Isaksson
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This article presents a neural networks-based strategy for reducing the need for support structures when designing for additive manufacturing (AM). Additive manufacturing is a relatively new and immature industrial technology, and the information to make confident decisions when designing for AM is limited. This lack of information impacts especially the early stages of engineering design, for instance, it is difficult to actively consider the support structures needed for manufacturing a part. This difficulty is related to the challenge of designing a product geometry accounting for customer requirements, manufacturing constraints and minimization of support structure. The approach presented in this article proposes an automatized geometry modification technique for reducing the use of the support structures while designing for AM. This strategy starts with a neural network-based strategy for shape recognition to achieve product classification, using an STL file of the product as input. Based on the classification, an automatic part geometry modification based on MATLAB© is implemented. At the end of the process, the strategy presents different geometry modification alternatives depending on the type of product to be designed. The geometry alternatives are then evaluated adopting a QFD-like decision support tool.Keywords: additive manufacturing, engineering design, geometry modification optimization, neural networks
Procedia PDF Downloads 2551111 Profitability Assessment of Granite Aggregate Production and the Development of a Profit Assessment Model
Authors: Melodi Mbuyi Mata, Blessing Olamide Taiwo, Afolabi Ayodele David
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The purpose of this research is to create empirical models for assessing the profitability of granite aggregate production in Akure, Ondo state aggregate quarries. In addition, an artificial neural network (ANN) model and multivariate predicting models for granite profitability were developed in the study. A formal survey questionnaire was used to collect data for the study. The data extracted from the case study mine for this study includes granite marketing operations, royalty, production costs, and mine production information. The following methods were used to achieve the goal of this study: descriptive statistics, MATLAB 2017, and SPSS16.0 software in analyzing and modeling the data collected from granite traders in the study areas. The ANN and Multi Variant Regression models' prediction accuracy was compared using a coefficient of determination (R²), Root mean square error (RMSE), and mean square error (MSE). Due to the high prediction error, the model evaluation indices revealed that the ANN model was suitable for predicting generated profit in a typical quarry. More quarries in Nigeria's southwest region and other geopolitical zones should be considered to improve ANN prediction accuracy.Keywords: national development, granite, profitability assessment, ANN models
Procedia PDF Downloads 1011110 A Case Study of Control of Blast-Induced Ground Vibration on Adjacent Structures
Authors: H. Mahdavinezhad, M. Labbaf, H. R. Tavakoli
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In recent decades, the study and control of the destructive effects of explosive vibration in construction projects has received more attention, and several experimental equations in the field of vibration prediction as well as allowable vibration limit for various structures are presented. Researchers have developed a number of experimental equations to estimate the peak particle velocity (PPV), in which the experimental constants must be obtained at the site of the explosion by fitting the data from experimental explosions. In this study, the most important of these equations was evaluated for strong massive conglomerates around Dez Dam by collecting data on explosions, including 30 particle velocities, 27 displacements, 27 vibration frequencies and 27 acceleration of earth vibration at different distances; they were recorded in the form of two types of detonation systems, NUNEL and electric. Analysis showed that the data from the explosion had the best correlation with the cube root of the explosive, R2=0.8636, but overall the correlation coefficients are not much different. To estimate the vibration in this project, data regression was performed in the other formats, which resulted in the presentation of new equation with R2=0.904 correlation coefficient. Finally according to the importance of the studied structures in order to ensure maximum non damage to adjacent structures for each diagram, a range of application was defined so that for distances 0 to 70 meters from blast site, exponent n=0.33 and for distances more than 70 m, n =0.66 was suggested.Keywords: blasting, blast-induced vibration, empirical equations, PPV, tunnel
Procedia PDF Downloads 1311109 Wolof Voice Response Recognition System: A Deep Learning Model for Wolof Audio Classification
Authors: Krishna Mohan Bathula, Fatou Bintou Loucoubar, FNU Kaleemunnisa, Christelle Scharff, Mark Anthony De Castro
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Voice recognition algorithms such as automatic speech recognition and text-to-speech systems with African languages can play an important role in bridging the digital divide of Artificial Intelligence in Africa, contributing to the establishment of a fully inclusive information society. This paper proposes a Deep Learning model that can classify the user responses as inputs for an interactive voice response system. A dataset with Wolof language words ‘yes’ and ‘no’ is collected as audio recordings. A two stage Data Augmentation approach is adopted for enhancing the dataset size required by the deep neural network. Data preprocessing and feature engineering with Mel-Frequency Cepstral Coefficients are implemented. Convolutional Neural Networks (CNNs) have proven to be very powerful in image classification and are promising for audio processing when sounds are transformed into spectra. For performing voice response classification, the recordings are transformed into sound frequency feature spectra and then applied image classification methodology using a deep CNN model. The inference model of this trained and reusable Wolof voice response recognition system can be integrated with many applications associated with both web and mobile platforms.Keywords: automatic speech recognition, interactive voice response, voice response recognition, wolof word classification
Procedia PDF Downloads 1181108 Assessing the Impact of Renewable Energy on Regional Sustainability: A Comparative Study of Suwon and Seoul
Authors: Jongsoo Jurng
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The drive to expand renewable energies is often in direct conflict with sustainable development goals. Thus, it is important that energy policies account for potential trade-offs. We assess the interlinkages between energy, food, water, and land, for two case studies, Suwon and Seoul. We apply a range of assessment methods and study their usefulness as tools to identify trade-offs and to compare the sustainability performance. We calculate cross-sectoral footprints, self-sufficiency ratios and perform a simplified Energy-Water-Food nexus analysis. We use the latter for assessing scenarios to increase energy and food self-sufficiency in Suwon, while we use ecosystem service (ESS) accounting for Seoul. For Suwon, we find that constraints on the energy, food and water sectors urgently call for integrated approaches to energy policy; for Seoul, the further expansion of renewables comes at the expense of cultural and supporting ESS, which could outweigh gains from increased energy exports. We recommend a general upgrade to indicators and visualization methods that look beyond averages and a fostering of infrastructure for data on sustainable development based on harmonized international protocols. We warn against rankings of countries or regions based on benchmarks that are neither theory-driven nor location-specific.Keywords: ESS, renewable energy, energy-water-food nexus, assessment
Procedia PDF Downloads 1371107 Development of Prediction Models of Day-Ahead Hourly Building Electricity Consumption and Peak Power Demand Using the Machine Learning Method
Authors: Dalin Si, Azizan Aziz, Bertrand Lasternas
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To encourage building owners to purchase electricity at the wholesale market and reduce building peak demand, this study aims to develop models that predict day-ahead hourly electricity consumption and demand using artificial neural network (ANN) and support vector machine (SVM). All prediction models are built in Python, with tool Scikit-learn and Pybrain. The input data for both consumption and demand prediction are time stamp, outdoor dry bulb temperature, relative humidity, air handling unit (AHU), supply air temperature and solar radiation. Solar radiation, which is unavailable a day-ahead, is predicted at first, and then this estimation is used as an input to predict consumption and demand. Models to predict consumption and demand are trained in both SVM and ANN, and depend on cooling or heating, weekdays or weekends. The results show that ANN is the better option for both consumption and demand prediction. It can achieve 15.50% to 20.03% coefficient of variance of root mean square error (CVRMSE) for consumption prediction and 22.89% to 32.42% CVRMSE for demand prediction, respectively. To conclude, the presented models have potential to help building owners to purchase electricity at the wholesale market, but they are not robust when used in demand response control.Keywords: building energy prediction, data mining, demand response, electricity market
Procedia PDF Downloads 3171106 Understanding the Impact of Climate Change on Farmer's Technical Efficiency in Mali
Authors: Christelle Tchoupé Makougoum
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In the context of agriculture, differences across localities in term of climate change can create systematic variation among farmers technical efficiency. Failure to account for climate variability could lead to wrong conclusions about farmers’ technical efficiency and also it could bias the ranking of farmers according to their managerial performance. The literature on agricultural productivity has given little attention to this issue whereas it is necessary for establishing to what extent climate affects farmers efficiency. This article contributes to the preview literature by two ways. First, it proposed a new econometric model that accounting for the climate change influences on technical efficiency in the specific area of agriculture. Second it estimates the inefficiency due to climate change and the real managerial performance of Malian farmers. Using the Mali’s data from agricultural census and CRU TS3 climatic database we implemented an adjusted stochastic frontier methodology to account for the impact of environmental factors. The results yield three main findings. First, instability in temperatures and rainfall decreases technical efficiency on average. Second, the climate change modifies the classification of the farmers according to their efficiency scores. Thirdly it is noted that, although climate changes are partly responsible for the deviation from the border, the capacity of farmers to combine inputs into the optimal proportion is more to undermine. The study concluded that improving farmer efficiency should include fostering their resilience to climate change.Keywords: agriculture, climate change, stochastic production function, technical efficiency
Procedia PDF Downloads 5181105 Seasonal and Species Variations in Incidence of Foetal Loss at the Maiduguri Abattoir in Northern Nigeria
Authors: Abdulrazaq O. Raji, Abba Mohammed, Ibrahim D. Mohammed
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This study was conducted to investigate foetal loss among slaughtered livestock species at the Maiduguri abattoir from 2009 to 2013. Record of animals slaughtered monthly and fetuses recovered were collected from the management of the Maiduguri abattoir. Data was subjected to Analysis of Variance using the General Linear Model of SPSS 13.0 with Season, Species and their interaction as fixed factors. Average yearly slaughter at the Maiduguri abattoir was 63,225 animals with cattle, camel, goat and sheep accounting for 19737, 7374, 19281 and 17540 of the total. The corresponding number of those pregnant were 3117, 839, 2281 and 2432 out of a total of 8522 animals. Thus, cattle, camel, goat and sheep accounted for 30.87, 11.53, 30.16 and 27.44%, respectively of the animals slaughtered at the Abattoir and 35.96, 9.68, 26.31 and 28.05% of the foetal loss. The effect of season and species on foetal loss was significant (P < 0.05). The number of pregnant animals slaughtered and foetal loss were higher during wet than dry season. Similarly, foetal loss at the abattoir was higher in the month of May in respect of camel, goat and sheep, and August for cattle. Camel was the least slaughtered animal and had the least number of pregnant females. Foetal loss (%) was higher (P < 0.05) for cattle compared to other species. The interaction showed that camel was the least slaughtered species in both seasons and cattle in the wet season had the highest foetal loss.Keywords: abattoir, foetal loss, season, species
Procedia PDF Downloads 5341104 Modeling of Tool Flank Wear in Finish Hard Turning of AISI D2 Using Genetic Programming
Authors: V. Pourmostaghimi, M. Zadshakoyan
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Efficiency and productivity of the finish hard turning can be enhanced impressively by utilizing accurate predictive models for cutting tool wear. However, the ability of genetic programming in presenting an accurate analytical model is a notable characteristic which makes it more applicable than other predictive modeling methods. In this paper, the genetic equation for modeling of tool flank wear is developed with the use of the experimentally measured flank wear values and genetic programming during finish turning of hardened AISI D2. Series of tests were conducted over a range of cutting parameters and the values of tool flank wear were measured. On the basis of obtained results, genetic model presenting connection between cutting parameters and tool flank wear were extracted. The accuracy of the genetically obtained model was assessed by using two statistical measures, which were root mean square error (RMSE) and coefficient of determination (R²). Evaluation results revealed that presented genetic model predicted flank wear over the study area accurately (R² = 0.9902 and RMSE = 0.0102). These results allow concluding that the proposed genetic equation corresponds well with experimental data and can be implemented in real industrial applications.Keywords: cutting parameters, flank wear, genetic programming, hard turning
Procedia PDF Downloads 1791103 Tussle of Intellectual Property Rights and Privacy Laws with Reference to Artificial Intelligence
Authors: Lipsa Dash, Gyanendra Sahu
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Intelligence is the cornerstone of humans, and now they have created a counterpart of themselves artificially. Our understanding of the word intelligence is a very perspective based and mostly superior understanding of what we read, write, perceive and understand the adversities around better. A wide range of industrial sectors have also started involving the technology to perceive, reason and act. Similarly, intellectual property is the product of human intelligence and creativity. The World Intellectual Property Organisation is currently working on technology trends across the globe, and AI tops the list in the digital frontier that will have a profound impact on the world, transforming the way we live and work. Coming to Intellectual Property, patents and creations of the AI’s itself have constantly been in question. This paper explores whether AI’s can fit in the flexibilities of Trade Related Intellectual Property Studies and gaps in the existing IP laws or rthere is a need of amendment to include them in the ambit. The researcher also explores the right of AI’s who create things out of their intelligence and whether they could qualify to be legal persons making the other laws applicable on them. Differentiation between AI creations and human creations are explored in the paper, and the need of amendments to determine authorship, ownership, inventorship, protection, and identification of beneficiary for remuneration or even for determining liability. The humans and humanoids are all indulged in matters related to Privacy, and that attracts another constitutional legal issue to be addressed. The authors will be focusing on the legal conundrums of AI, transhumanism, and the Internet of things.Keywords: artificial intelligence, humanoids, healthcare, privacy, legal conundrums, transhumanism
Procedia PDF Downloads 1261102 Effect of Internal Control Weaknesses and Audit Opinion to the Findings of State Losses
Authors: Wiji Wijaya
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The aim of this research is to examine the effect of internal control weaknesses and audit opinion on the state’s loss findings of audit compliance to the regulation in public sector. The samples of this research consisted of 175 local government financial statements in the area of Central Java Province at 2009 until 2013. Area sampling design was used to select the financial statements. This study using quantitative descriptive statistical analysis and regression was run for data analysis and hypothesis examination. Result of this study indicated that internal control weaknesses and audit opinion contributes a positive influence which is significant to the state’s loss findings of audit compliance to the regulation. The internal control weaknesses that affect the state's loss finding are weakness control system of accounting and reporting with the value of the critical ratio 0.010 p 2.613 ; weakness budget execution control system with critical ratio value of 3.421 p 0.001 and weaknesses internal control structure with critical ratio value of 2.246 p 0.026 . While the audit opinion with a critical ratio value of 4.401 p 0.000. The implications of this research so that policy makers at the local government should give more attention to the implementation and improvement of internal control system.Keywords: audit compliance findings, state’s loss, audit opinion, internal control, local government
Procedia PDF Downloads 3831101 Financing from Customers for SMEs and Managing Financial Risks: The Role of Customer Relationships
Authors: Yongsheng Guo, Mengyu Lu
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This study investigates how Chinese SMEs manage financial risks in financing from customers from the perspectives of ethics and national culture. A grounded theory approach is adopted to identify the causal conditions, actions/interactions, and consequences. 32 interviews were conducted, and systematic coding methods were used to identify themes and categories. This study found that Chinese ethical principles, including integrity, friendship, and reciprocity, and cultural traits, including collectivism, acquaintance society, and long-term orientation, provide conditions for financing from customers. The SMEs establish trust-based relationships with customers through personal communications and social networks and reduce financial risk through diversification, frequent operations, and enterprise reputations. Both customers and SMEs can get benefits like financial resources and customer experiences. This study creates a theoretical framework that connects the causal conditions, processes, and outcomes, providing a deeper understanding of financing from customers. A resource and process capability theory of SMEs and a customer capital and customer value model are proposed to connect accounting and finance concepts. Suggestions are proposed for the authorities as more guidance and regulations are needed for this informal finance.Keywords: CRM, culture, ethics, SME, risk management
Procedia PDF Downloads 451100 Molecular Portraits: The Role of Posttranslational Modification in Cancer Metastasis
Authors: Navkiran Kaur, Apoorva Mathur, Abhishree Agarwal, Sakshi Gupta, Tuhin Rashmi
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Aim: Breast cancer is the most common cancer in women worldwide, and resistance to the current therapeutics, often concurrently, is an increasing clinical challenge. Glycosylation of proteins is one of the most important post-translational modifications. It is widely known that aberrant glycosylation has been implicated in many different diseases due to changes associated with biological function and protein folding. Alterations in cell surface glycosylation, can promote invasive behavior of tumor cells that ultimately lead to the progression of cancer. In breast cancer, there is an increasing evidence pertaining to the role of glycosylation in tumor formation and metastasis. In the present study, an attempt has been made to study the disease associated sialoglycoproteins in breast cancer by using bioinformatics tools. The sequence will be retrieved from UniProt database. A database in the form of a word document was made by a collection of FASTA sequences of breast cancer gene sequence. Glycosylation was studied using yinOyang tool on ExPASy and Differential genes expression and protein analysis was done in context of breast cancer metastasis. The number of residues predicted O-glc NAc threshold containing 50 aberrant glycosylation sites or more was detected and recorded for individual sequence. We found that the there is a significant change in the expression profiling of glycosylation patterns of various proteins associated with breast cancer. Differential aberrant glycosylated proteins in breast cancer cells with respect to non-neoplastic cells are an important factor for the overall progression and development of cancer.Keywords: breast cancer, bioinformatics, cancer, metastasis, glycosylation
Procedia PDF Downloads 2941099 Acute Asthma in Emergency Department, Prevalence of Respiratory and Non-Respiratory Symptoms
Authors: Sherif Refaat, Hassan Aref
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Background: Although asthma is a well-identified presentation to the emergency department, little is known about the frequency and percentage of respiratory and non-respiratory symptoms in patients with acute asthma in the emergency department (ED). Objective: The aim of this study is to identify the relationship between acute asthma exacerbation and different respiratory and non-respiratory symptoms including chest pain encountered by patients visiting the emergency department. Subjects and methods: Prospective study included 169 (97 females and 72 males) asthmatic patients who were admitted to emergency department of two tertiary care facility hospitals for asthma exacerbation from the period of September 2010 to August 2013, an anonyms questionnaire was used to collect symptoms and analysis of symptoms. Results: Females were 97 (57%) of the patients, mean age was 35.6 years; dyspnea on exertion was the commonest symptom accounting for 161 (95.2%) of patients, followed by dyspnea at rest 155 (91.7%), wheezing in 152 (89.9%), chest pain was present in 82 patients (48.5%), the pain was burning in 36 (43.9%) of the total patients with chest pain. Non-respiratory symptoms were seen frequently in acute asthma in ED. Conclusions: Dyspnea was the commonest chest symptoms encountered in patients with acute asthma followed by wheezing. Chest pain in acute asthma is a common symptom and should be fully studied to exclude misdiagnosis as of cardiac origin; there is a need for a better dissemination of knowledge about this disease association with chest pain. It was also noted that other non-respiratory symptoms are frequently encountered with acute asthma in emergency department.Keywords: asthma, emergency department, respiratory symptoms, non respiratory system
Procedia PDF Downloads 4271098 Energy Consumption and Economic Growth: Testimony of Selected Sub-Saharan Africa Countries
Authors: Alfred Quarcoo
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The main purpose of this paper is to examine the causal relationship between energy consumption and economic growth in Sub-Saharan Africa using panel data techniques. An annual data on energy consumption and Economic Growth (proxied by real gross domestic product per capita) spanning from 1990 to 2016 from the World bank index database was used. The results of the Augmented Dickey–Fuller unit root test shows that the series for all countries are not stationary at levels. However, the log of economic growth in Benin and Congo become stationary after taking the differences of the data, and log of energy consumption become stationary for all countries and Log of economic growth in Kenya and Zimbabwe were found to be stationary after taking the second differences of the panel series. The findings of the Johansen cointegration test demonstrate that the variables Log of Energy Consumption and Log of economic growth are not co-integrated for the cases of Kenya and Zimbabwe, so no long-run relationship between the variables were established in any country. The Granger causality test indicates that there is a unidirectional causality running from energy use to economic growth in Kenya and no causal linkage between Energy consumption and economic growth in Benin, Congo and Zimbabwe.Keywords: Cointegration, Granger Causality, Sub-Sahara Africa, World Bank Development Indicators
Procedia PDF Downloads 541097 Phytochemial Screening, Anti-Microbial and Mineral Determination of Brysocarpus coccineus Root
Authors: I. L. Ibrahim, A. Mann, A. Ndanaimi
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The research involved phytochemical screening, antibacterial activities and mineral determination by flame photometry of the crude extract of Brysocarpus coccineus schum indeed were carried out. The result of Phytochemical screening reveal tha saponins, alkaloids, cardiac glycosides, and anthraquinones were present. This suggests that the plant extract could be used as anti-inflammatory and anti-bleeding agents. Estimation of mineral content shows that the crude extract of B. coccineus contains 0.73 (Na+), 1.06 (K+) and 1.98 (Ca+) which justifies its use to be safe for hypertensive patients and could be used to lower blood pressure. The antibacterial properties of aqueous and ethanol extract were studied against some bacteria; pseudomonas aeruginosa, Escherichia coli, Bacilus subtilis, Klebsilla penmuoniae by disc diffusion method. The aqueous extract showed significant activity against the organisms while the ethanol at concentrations 5-10mg/ml ethanol extract showed significant zone of inhibition against the organisms, E. coli, (19 mm), B. cereus (12 mm), P. aeruginosa (11 mm), K. pnemuoniae (11 mm). Minimum inhibitory concentration (MIC) was carried with considerable effect of inhibition on the organisms. The MIC values observed were 1, 24, 16 and 19 mm against E. coli, B. cereus, P. aeruginosa and K. pnemuoniae respectively. Therefore, the plant could be a potential source of antibacterial agent although more pharmacological and clinical study may be recommended.Keywords: phytochemicals, microorganisms, screenings, mineral ions
Procedia PDF Downloads 4141096 Family Homicide: A Comparison of Rural and Urban Communities in California
Authors: Bohsiu Wu
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This study compares the differences in social dynamics between rural and urban areas in California to explain homicides involving family members. It is hypothesized that rural homicides are better explained by social isolation and lack of intervention resources, whereas urban homicides are attributed to social disadvantage factors. Several critical social dynamics including social isolation, social disadvantages, acculturation, and intervention resources were entered in a hierarchical linear model (HLM) to examine whether county-level factors affect how each specific dynamic performs at the ZIP code level, a proxy measure for communities. Homicide data are from the Supplementary Homicide Report for all 58 counties in California from 1997 to 1999. Predictors at both the county and ZIP code levels are derived from the 2000 US census. Preliminary results from a HLM analysis show that social isolation is a significant but moderate predictor to explain rural family homicide and various social disadvantage factors are significant factors accounting for urban family homicide. Acculturation has little impact. Rurality and urbanity appear to interact with various social dynamics in explaining family homicide. The implications for prevention at both the county and community level as well as directions for future study on the differences between rural and urban locales are explored in the paper.Keywords: communities, family, HLM, homicide, rural, urban
Procedia PDF Downloads 3261095 A Coevolutionary Framework of Business-IT Alignment through the Lens of Enterprise Architecture
Authors: Mengmeng Zhang, Honghui Chen, Kalle Lyytinen
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The major challenges for sustainable business-IT alignment (BITA) in a company root in its volatile external competitive environment, increasingly complex internal relationships, and subversive IT roles. Failure to adequately address BITA results in wasting organizational resources, losing competitive advantages, and failing to produce adequate returns on investments. The coevolution is more suitable to describe the dynamic relationships of business and IT and has received certain attention in recent years. Multiple mechanisms for achieving BITC (e.g., sharing domain knowledge, modular design) were obtained. However, instead of a complete managing process, BITC achievement is still hard to operate in practice. This study emphasizes what the BITC management process looks like and how to execute this coevolution step-by-step. A practical coevolutionary framework that combines the enterprise architecture (EA) method with misalignment analysis is proposed in this paper. It contains steps of EA design, misalignment detection, misalignment correction, and EA management /misalignment prevention. The step of misalignment correction is especially discussed at length. This study also evaluates the proposed framework by comparing the characteristics, principles, and approaches of coevolution in the literature.Keywords: business-IT alignment, business-IT coevolution, enterprise architecture, misalignment analysis, misalignment correction
Procedia PDF Downloads 1511094 The Intention to Use Telecare in People of Fall Experience: Application of Fuzzy Neural Network
Authors: Jui-Chen Huang, Shou-Hsiung Cheng
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This study examined their willingness to use telecare for people who have had experience falling in the last three months in Taiwan. This study adopted convenience sampling and a structural questionnaire to collect data. It was based on the definition and the constructs related to the Health Belief Model (HBM). HBM is comprised of seven constructs: perceived benefits (PBs), perceived disease threat (PDT), perceived barriers of taking action (PBTA), external cues to action (ECUE), internal cues to action (ICUE), attitude toward using (ATT), and behavioral intention to use (BI). This study adopted Fuzzy Neural Network (FNN) to put forward an effective method. It shows the dependence of ATT on PB, PDT, PBTA, ECUE, and ICUE. The training and testing data RMSE (root mean square error) are 0.028 and 0.166 in the FNN, respectively. The training and testing data RMSE are 0.828 and 0.578 in the regression model, respectively. On the other hand, as to the dependence of ATT on BI, as presented in the FNN, the training and testing data RMSE are 0.050 and 0.109, respectively. The training and testing data RMSE are 0.529 and 0.571 in the regression model, respectively. The results show that the FNN method is better than the regression analysis. It is an effective and viable good way.Keywords: fall, fuzzy neural network, health belief model, telecare, willingness
Procedia PDF Downloads 2021093 The Effect of Global Warming on Water Resources
Authors: Ehsan Soltanzadeh, Hassan Zare
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This paper introduces examples of the influences of global warming on water resources and means of adaptation. The contributing causes of shortage in water resources are sophisticated and have interactions with each other. The world-scale phenomena like global warming have led to an increase in air and ocean’s mean temperature, and this has already caused adverse effects on water resources. Other factors that exacerbated this situation such as population increase, changes in farming habits, rise in city dwellers, unbalanced request for energy and aquatic resources, improved living standards, new eating habits, increasing economic growth and consequently flourishing industrial activities, and different types of pollution such as air, water, etc., are compelling more pressure on our limited water resources. The report will briefly discuss climate change and its detrimental impacts on the water resources and finally will introduce two effective solutions to mitigate the consequences or even reverse them in the near to mid-term future: utilization of molten salt technology for storing huge amounts of generated electricity in solar power plants to accommodate power grid demands, and implementing fuel cell CHPs to reduce carbon emission, and consequently, mitigate the global warming phenomenon as the major root cause of threatening water resources.Keywords: climate change, global warming, water resources, GHG emissions, fuel cell-CHP, solar power plant, molten salt storage
Procedia PDF Downloads 1141092 Characterization of Organic Matter in Spodosol Amazonian by Fluorescence Spectroscopy
Authors: Amanda M. Tadini, Houssam Hajjoul, Gustavo Nicolodelli, Stéphane Mounier, Célia R. Montes, Débora M. B. P. Milori
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Soil organic matter (SOM) plays an important role in maintaining soil productivity and accounting for the promotion of biological diversity. The main components of the SOM are the humic substances which can be fractionated according to its solubility in humic acid (HA), fulvic acids (FA) and humin (HU). The determination of the chemical properties of organic matter as well as its interaction with metallic species is an important tool for understanding the structure of the humic fractions. Fluorescence spectroscopy has been studied as a source of information about what is happening at the molecular level in these compounds. Specially, soils of Amazon region are an important ecosystem of the planet. The aim of this study is to understand the molecular and structural composition of HA samples from Spodosol of Amazonia using the fluorescence Emission-Excitation Matrix (EEM) and Time Resolved Fluorescence Spectroscopy (TRFS). The results showed that the samples of HA showed two fluorescent components; one has a more complex structure and the other one has a simpler structure, which was also seen in TRFS through the evaluation of each sample lifetime. Thus, studies of this nature become important because it aims to evaluate the molecular and structural characteristics of the humic fractions in the region that is considered as one of the most important regions in the world, the Amazon.Keywords: Amazonian soil, characterization, fluorescence, humic acid, lifetime
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