Search results for: accounting history
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3254

Search results for: accounting history

1694 Internet Media and Public: A Report of a Mutual Deception

Authors: Safet Zejnullahu

Abstract:

The relationship between the public and media is more than meaningful. It has been a topic of discussion as early as the birth of the media. The 'magic box' called radio adapted and transformed by following the tastes and interests of the public. Television went a step further by complementing the magic sound of the magic box with photos/images. Newspapers informed the reader, but from time to time, they also provided them the room to express their opinions. The media-public report in the traditional media is a report of a mutual respect. Today, the report between media and public should be well defined. The goal of this paper is to analyze the history of the media-public relationship, with a special emphasis on the analysis of this relationship in media of the internet time. This paper seeks to prove that the internet media has created a completely new and thus far unknown relationship between the media and public. Through research, which includes an analysis of the media in Kosovo and Albania, it will be proven that the media of the internet time has elevated this relationship to a new level, with many unknowns in terms of the functioning and role of the media. The results and findings of the paper are related to the conclusion that from the relationship in which the roles of the media and the public are known, nowadays, this relationship goes beyond the known principle and rules and is more defined as a relationship of mutual deception. The media goes beyond the line of the humility of the public, and the public seeks to direct the content of the media. The media-public report in the internet-media is a report based on mutual attempt for fraud.

Keywords: media, public, report, humility, direction

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1693 Thermo-Mechanical Analysis of Composite Structures Utilizing a Beam Finite Element Based on Global-Local Superposition

Authors: Andre S. de Lima, Alfredo R. de Faria, Jose J. R. Faria

Abstract:

Accurate prediction of thermal stresses is particularly important for laminated composite structures, as large temperature changes may occur during fabrication and field application. The normal transverse deformation plays an important role in the prediction of such stresses, especially for problems involving thick laminated plates subjected to uniform temperature loads. Bearing this in mind, the present study aims to investigate the thermo-mechanical behavior of laminated composite structures using a new beam element based on global-local superposition, accounting for through-the-thickness effects. The element formulation is based on a global-local superposition in the thickness direction, utilizing a cubic global displacement field in combination with a linear layerwise local displacement distribution, which assures zig-zag behavior of the stresses and displacements. By enforcing interlaminar stress (normal and shear) and displacement continuity, as well as free conditions at the upper and lower surfaces, the number of degrees of freedom in the model is maintained independently of the number of layers. Moreover, the proposed formulation allows for the determination of transverse shear and normal stresses directly from the constitutive equations, without the need of post-processing. Numerical results obtained with the beam element were compared to analytical solutions, as well as results obtained with commercial finite elements, rendering satisfactory results for a range of length-to-thickness ratios. The results confirm the need for an element with through-the-thickness capabilities and indicate that the present formulation is a promising alternative to such analysis.

Keywords: composite beam element, global-local superposition, laminated composite structures, thermal stresses

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1692 Fengqiao: An Ongoing Experiment with 'UrbanMemory' Theory in an Ancient Town and ItsDesign Experience

Authors: Yibei Ye, Lei Xu, Zhenyu Cao

Abstract:

Ancient town is a unique carrier of urban culture, maintaining the core culture of a region and continuing the urban context. Fengqiao, a nearly 2000-year-old town was on the brink of dilapidation in the past few decades. The town faced such problems as poor construction quality, environmental degeneration, inadequate open space, cultural characteristics and industry vitality. Therefore, the research upholds the principle of ‘organic renewal’ and puts forward three practical updated strategies which are ‘Repair Old as Ever,' ‘Activate Function’ and ‘Fill in with The New’. Also as a participant in updating the design, the author aims to ‘keep the memory of the history and see the development of the present’ as the goal of updating the design and regards the process of town renewal as the experimental venue for realizing this purpose. The research will sum up innovations on the designing process and the engineering progress in the past two years, and find out the innovation experiment and the effect of its implementation on the methodological level of the organic renewal design in Fengqiao ancient town. From here, we can also enjoy the very characteristic development trend presented by China in the design practice of the organic renewal in the ancient town.

Keywords: characteristic town, Fengqiao, organic renewal, urban memory

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1691 Biodiesel Production from Yellow Oleander Seed Oil

Authors: S. Rashmi, Devashish Das, N. Spoorthi, H. V. Manasa

Abstract:

Energy is essential and plays an important role for overall development of a nation. The global economy literally runs on energy. The use of fossil fuels as energy is now widely accepted as unsustainable due to depleting resources and also due to the accumulation of greenhouse gases in the environment, renewable and carbon neutral biodiesel are necessary for environment and economic sustainability. Unfortunately biodiesel produced from oil crop, waste cooking oil and animal fats are not able to replace fossil fuel. Fossil fuels remain the dominant source of primary energy, accounting for 84% of the overall increase in demand. Today biodiesel has come to mean a very specific chemical modification of natural oils. Objectives: To produce biodiesel from yellow oleander seed oil, to test the yield of biodiesel using different types of catalyst (KOH & NaOH). Methodology: Oil is extracted from dried yellow oleander seeds using Soxhlet extractor and oil expeller (bulk). The FFA content of the oil is checked and depending on the FFA value either two steps or single step process is followed to produce biodiesel. Two step processes includes esterfication and transesterification, single step includes only transesterification. The properties of biodiesel are checked. Engine test is done for biodiesel produced. Result: It is concluded that biodiesel quality parameters such as yield(85% & 90%), flash point(1710C & 1760C),fire point(1950C & 1980C), viscosity(4.9991 and 5.21 mm2/s) for the biodiesel from seed oil of Thevetiaperuviana produced by using KOH & NaOH respectively. Thus the seed oil of Thevetiaperuviana is a viable feedstock for good quality fuel.The outcomes of our project are a substitute for conventional fuel, to reduce petro diesel requirement,improved performance in terms of emissions. Future prospects: Optimization of biodiesel production using response surface method.

Keywords: yellow oleander seeds, biodiesel, quality parameters, renewable sources

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1690 Moving Oman’s Economy to Knowledge-Based Economy: A Study on the Role of SMEs from the Perspective of Experts

Authors: Hanin Suleiman Alqam

Abstract:

The knowledge-based economy, as its name implies relies on knowledge, information and high levels of skills made available for all economic agents. Delving a bit more deeply, the concept of a knowledge-based economy is showcasing four main pillars, which are: Education and Training, Information and Communication Technology, Economic incentives and Institutional regimes, and Research and Development (R&D) and Innovation system. A good number of researches are showing its positive contribution to economic diversification underpinning sustainable development and growth. The present paper aimed at assessing the role of SMEs in moving Oman’s economy from a traditional economy to a knowledge-based economy. To lay down a groundwork that should lead to future studies, the methodology selected is based on exploratory research. Hence, the interview was conducted as a data collection tool. Based on a purposive sampling technique, seven handpicked experts have partaken in the study as they are working in different key organizations considered to be directly or indirectly the backbone of the Omani national economy. A thematic approach is employed for the purpose of data analysis. Results of the study showed that SMEs are not really contributing in the knowledge-based economy due to a lack of awareness about its importance to the country and to the enterprise within SMEs in Oman. However, it was shown that SMEs owners are interested in innovation and are trying to support innovative individuals by attracting them to their enterprises. On the other hand, the results revealed that SMEs' performance in e-solution is still not up to the level as 32% of SMEs only are using e-solutions in their internal processes and procedures like accounting systems. It is recommended to SMEs owners to use new and modern technologies in marketing and customer relation, encourage creativity, research and development, and allow the youth to have opportunities and facilitate the procedure in terms of innovation so that their role in contributing to the knowledge-based economy could be improved.

Keywords: knowledge-based economy, SMEs, ICT pillars, research and innovation

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1689 LGBT+ Migrants: A Cultural and Legislative Comparison in Canada, Italy and Egypt

Authors: Andreas Aceranti, Simonetta Vernocchi, Federica Brondoni, Marco Colorato, Marta Primatesta

Abstract:

This study entitled “LGBT+ migrants: a cultural and legislative comparison in Canada, Italy and Egypt” suggests an analysis of the living conditions of migrants who are members of the LGBT+ community in Canada, Italy and Egypt. The acronym LGBT+ refers to lesbian, gay, bisexual, transgender and all other gender identities and sexual orientations that do not fit into the male and female binary. This study aims at reflecting on the living conditions of LGBT+ migrants and the relatable difficulties they may face due to the culture and laws of their countries. Migratory flows were examined by providing a definition of "migrant" and the choices that drive a person to migrate elsewhere explained, followed by a focus on the recognition of refugee status related to sexual orientation and gender identity. Furthermore, we will deal with Canada, Italy and Egypt respectively, by analyzing for each country the history and rise of the LGBT+ community, the different laws and especially the migrants’ rights. Finally, the services and associations designed to provide a response to the needs of these people will be analyzed, highlighting the branches which nowadays operate in those areas and the importance of the cultural mediator.

Keywords: LGBTQ+, migrants, international rights, discrimination

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1688 Inclusion in Rabbinic and Protestant Translations of the Hebrew book of Proverbs (1865) History of Translations and Cultural Inclusion Terms of Reference

Authors: Mh. D Tammam Ayoubi

Abstract:

The Old Testament has been translated into many languages, including Arabic. There have been consecutive translations of it since Islamic antiquity. The Rabbinic translation, which rendered the Hebrew text into Arabic without a linguistic medium, appeared later. It was followed by several Orthodox and Jesuit trials, including the Protestant translation. Those two translations were chosen to study the book of Proverbs, which is classified as one of the books of Wisdom; something that distances it from being either symbolical or historical and makes the translation the subject of the translator's ideology starting from the incorporated cultural element be it Jewish, Aramaic or Islamist (Mu'tazila) of the first translation, or through the choice of the equivalent signs of origin, and the neutralization of the Rabbinic, Arabic, and Greek element of the second translation. The various Protestant translation of different authors has contributed to the multiplicity of the term of reference, mostly Christian, in contrast with the single reference of one author, which carries multiple conflicting cultural facades when it comes to the Rabbinic translation. This has led to a change in the origin through the inclusion of those various verbal or interpretative elements in the book of Proverbs, which will be examined in the verses through a comparative study with the original Hebrew text or the cultural terms or references.

Keywords: rabbinic and protestant translations, book of proverbs, hebrew, protestant translation

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1687 Earnings Management and Tone Management: Evidence from the UK

Authors: Salah Kayed Kayed, Jessica Hong Yang

Abstract:

This study investigates, whether earnings management in the audited financial statements is associated with tone management in the narrative sections of the annual report in the UK. Earnings management and narrative disclosure are communication strategies used from managers to communicate with investors or other users. Because earnings management and narrative disclosure stem from managers, they can exploit this by doing manipulation in their earnings, and simultaneously disclosing qualitative text (narrative information) in their reports as a tone of words, which will affect users’ perception, and hence users will be misinformed. The association between earnings and tone management can be explained by the self-serving, through cognitive reference points, theory. The sample period lasts from 2010 to 2015, and the sample comprises all non-financial firms that consider under FTSE 350 in any year during the sample period. A list of words from previous research is used to measure the tone in the narrative sections of the annual report. Because this study focuses on the managerial strategic choice and the subjective issues that come from management, it uses the abnormal tone to capture the managerial discretion on tone, and a number of different discretionary accruals proxies to measure earnings management, where accruals management is considered as a manipulation tool from managers to change the users' perception. This research is motivated to fulfil the literature gap by examining the association between earnings and tone management. Moreover, if firms that apply earnings management use tone management to mislead investors, it is beneficial for investors, policy makers, standard setters, or other users to know whether there is an association between earnings management and tone management. Clearly, we believe that this study is fundamental in the accounting context, where it evaluates the communication strategies that are used in firms' financial reports. Consistent with prior research, it is expected that tone management is positively associated with earnings management. This means that firms that use earnings management have incentives to manipulate in their narrative disclosure through tone of words, to reflect a good perception for users, which will conceal the earnings management techniques used in their reporting.

Keywords: earnings management, FTSE 350, narrative disclosure, tone management

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1686 Supporting Homeless People in Red Deer, Canada

Authors: Cornelius Ehlers, Lisa Harmatiuk, Sharon Rowland, Michelle Shafers

Abstract:

The objective of the Street Connect program is to provide client-centered care for the homeless population within the City of Red Deer. The program aims to provide an extended continuum of care (addiction, mental health, and physical health) for high acuity homeless individuals who are not connected to a service provider and/or community service agency. Street Connect includes both primary and secondary streams of service: Overall, Street Connect has demonstrated its ability to support vulnerable populations within the City of Red Deer, specifically those who are homeless and seeking addiction, mental health, and medical assistance. The results from the data extract and chart audit reflect the complexity and vulnerability of the clients enrolled in the Street Connect program. The clients were predominantly male, with an average age of 41 years. The majority did not have a permanent address, and 65% did not have employment. Substance abuse/addiction issues were common, combined with a history of psychiatric diagnoses and previous mental health hospitalizations. The most utilized drugs were street drugs such as methamphetamine, fentanyl, and other opioids.

Keywords: client-centred care, homelessness, mental health, rural

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1685 Prophet and Philosopher Mohammed: A Precursor of Feminism

Authors: Mohammad Mozammel Haque

Abstract:

That feminism is nothing but the name of a belief that women should have the same rights as men needs no telling. The history of modern western feminism is divided into three waves and each is described as dealing with different aspects of the same feminist issues. The first wave refers to the movement of the 19th through early 20th centuries, which dealt mainly with suffrage, working conditions and educational rights for women. The second wave (1960s-1980s) dealt with the inequality of laws and the role of women in society. The third wave (late 1980s-early 2000s) is seen as both a continuation of the second wave and a response to the perceived failures. Mary Wollstonecraft struggled for the emancipation and freedom of the women of Europe, Begum Rokeya brought about revolution for the women of the East and West Bengal, Jeremy Bentham wrote for the independence of women in England. But if feminism refers to the movement of giving women what they deserve, then it won’t be an overstatement to state that Mohammad is the precursor of what we call feminism. This paper investigates the background of official starting of feminism, and also the backdrop of the women of Muhammad’s time. The article, besides showing that this great prophet and philosopher firstly brought about a movement for the education and rights of women and took them out of grave where they were buried alive, also delineates Mohammedan endeavours he attempted to give the women what they ought to have.

Keywords: education, equality, feminism, precursor

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1684 Reflectance Imaging Spectroscopy Data (Hyperspectral) for Mineral Mapping in the Orientale Basin Region on the Moon Surface

Authors: V. Sivakumar, R. Neelakantan

Abstract:

Mineral mapping on the Moon surface provides the clue to understand the origin, evolution, stratigraphy and geological history of the Moon. Recently, reflectance imaging spectroscopy plays a significant role in identifying minerals on the planetary surface in the Visible to NIR region of the electromagnetic spectrum. The Moon Mineralogy Mapper (M3) onboard Chandrayaan-1 provides unprecedented spectral data of lunar surface to study about the Moon surface. Here we used the M3 sensor data (hyperspectral imaging spectroscopy) for analysing mineralogy of Orientale basin region on the Moon surface. Reflectance spectrums were sampled from different locations of the basin and continuum was removed using ENvironment for Visualizing Images (ENVI) software. Reflectance spectra of unknown mineral composition were compared with known Reflectance Experiment Laboratory (RELAB) spectra for discriminating mineralogy. Minerals like olivine, Low-Ca Pyroxene (LCP), High-Ca Pyroxene (HCP) and plagioclase were identified. In addition to these minerals, an unusual type of spectral signature was identified, which indicates the probable Fe-Mg-spinel lithology in the basin region.

Keywords: chandryaan-1, moon mineralogy mapper, mineral, mare orientale, moon

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1683 Solar-Powered Adsorption Cooling System: A Case Study on the Climatic Conditions of Al Minya

Authors: El-Sadek H. Nour El-deen, K. Harby

Abstract:

Energy saving and environment friendly applications are turning out to be one of the most important topics nowadays. In this work, a simulation analysis using TRNSYS software has been carried out to study the benefit of employing a solar adsorption cooling system under the climatic conditions of Al-Minya city, Egypt. A theoretical model was carried out on a two bed adsorption cooling system employing granular activated carbon-HFC-404A as working pair. Temporal and averaged history of solar collector, adsorbent beds, evaporator and condenser has been shown. System performance in terms of daily average cooling capacity and average coefficient of performance around the year has been investigated. The results showed that maximum yearly average coefficient of performance (COP) and cooling capacity are about 0.26 and 8 kW respectively. The maximum value of the both average cooling capacity and COP cyclic is directly proportional to the maximum solar radiation. The system performance was found to be increased with the average ambient temperature. Finally, the proposed solar powered adsorption cooling systems can be used effectively under Al-Minya climatic conditions.

Keywords: adsorption, cooling, Egypt, environment, solar energy

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1682 Teacher Education: Exploring the Challenges of the Teaching Profession in Nigeria for Sustainable National Development

Authors: Ugabi John Ibak, Odey Boniface Ugbem

Abstract:

Education is considered the bedrock of any meaningful developments and teacher education plays a critical role in this direction. Teacher education is the master keys that can alleviate poverty, promote peace, conserve the environment, improve the quality of life for all and help achieve all round sustain enable development in Nigeria and the world over. This paper X-rays the nature and character of the teaching profession, historical background to teacher education in Nigeria, national policy on education, problems of teacher education in Nigeria and prospects of teacher education for sustainable national development. The study shows that the misfortunes of the teacher education owes much to it historical antecedent. Also majorly, is the failure of government to adequately fund education at the various levels in the country. It was discovered that in the history of the nation no government has budgeted 13% of its annual budget (half of 26% UNESCO minimum) to education. This has resulted to poor infrastructure, inadequate equipment and poorly motivated personnel in all the nations public schools at all levels. Hence, the paper concludes that in spite of these overwhelming challenges, teachers have a lot of prospects both in the teaching profession and outside teaching.

Keywords: teacher education, teaching profession, sustainable national development, education, development

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1681 Some Specialized Prosaic Arts of the Ancient Arabic Literature; An Introductory Analysis

Authors: Shams Ul Hussain Zaheer, Bakht Rahman, Shehla Shams, Bibi Alia

Abstract:

Arabic literature, from the very past, is divided into two basic parts: prose and poetry. It will not be wrong if it is said that this division of literature is found even in the era of ignorance (before-Islam). In this period, prose was given a kind of ignorance while poetry was given much significance since people showed deeper interest in its melodious impact while listening and singing as compared to prose writing. Because poetry was directly appealing to the emotions of the people, it was celebrated as universal genre and prose remained in a subordinate position due to its diction. Despite this attitude towards the genre of prose, some of the prosaic arts were orally transmitted from one generation to another during the era of ignorance. Later on, in the Omayyad and Abbasside periods, when literature was properly classified, this art was given its proper placement in the history. In this connection, there are three important aspects of this genre i.e. will, tales, and sacerdotal words. This paper traces the historical background of these categories and how they contributed to the modern understanding of literature in terms of its diction, themes, and kinds of prose writing. This is a descriptive and qualitative research which will add insight into the role these terms can play in understanding the thinking and inclination of people in the days of ignorance.

Keywords: Arabic literature, era of ignorance, prose, special arts, analysis

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1680 Energy Options and Environmental Impacts of Carbon Dioxide Utilization Pathways

Authors: Evar C. Umeozor, Experience I. Nduagu, Ian D. Gates

Abstract:

The energy requirements of carbon dioxide utilization (CDU) technologies/processes are diverse, so also are their environmental footprints. This paper explores the energy and environmental impacts of systems for CO₂ conversion to fuels, chemicals, and materials. Energy needs of the technologies and processes deployable in CO₂ conversion systems are met by one or combinations of hydrogen (chemical), electricity, heat, and light. Likewise, the environmental footprint of any CO₂ utilization pathway depends on the systems involved. So far, evaluation of CDU systems has been constrained to particular energy source/type or a subset of the overall system needed to make CDU possible. This introduces limitations to the general understanding of the energy and environmental implications of CDU, which has led to various pitfalls in past studies. A CDU system has an energy source, CO₂ supply, and conversion units. We apply a holistic approach to consider the impacts of all components in the process, including various sources of energy, CO₂ feedstock, and conversion technologies. The electricity sources include nuclear power, renewables (wind and solar PV), gas turbine, and coal. Heat is supplied from either electricity or natural gas, and hydrogen is produced from either steam methane reforming or electrolysis. The CO₂ capture unit uses either direct air capture or post-combustion capture via amine scrubbing, where applicable, integrated configurations of the CDU system are explored. We demonstrate how the overall energy and environmental impacts of each utilization pathway are obtained by aggregating the values for all components involved. Proper accounting of the energy and emission intensities of CDU must incorporate total balances for the utilization process and differences in timescales between alternative conversion pathways. Our results highlight opportunities for the use of clean energy sources, direct air capture, and a number of promising CO₂ conversion pathways for producing methanol, ethanol, synfuel, urea, and polymer materials.

Keywords: carbon dioxide utilization, processes, energy options, environmental impacts

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1679 Human Trafficking in Your Backyard: Know the Signs and How to Help

Authors: Jessie Fazel, Kristen Smith

Abstract:

Human trafficking is a multi-billion-dollar criminal industry that affects 24.9 million people around the world. There are several different types of trafficking, the most common being sex trafficking, labor trafficking, and domestic servitude. Survival sex is common in the pediatric population, as they engage in sex for food, a place to sleep, or other basic needs. Statistics show that health care workers are at a unique advantage to help identify victims and get them the help they need, as 88% of trafficked victims encounter a health care worker while being trafficked. Unfortunately, victims don’t usually self-identify that they are being trafficked and the situations they face can vary dramatically. It is imperative to remember that traditional red flags are not always present in the pediatric population. Risk factors and red flags with their history and physical exam are one of the best indicators that health care providers need to be vigilant in looking at. There are numerous barriers for disclosure in the healthcare setting. Periods of time before and after disclosure are often emotionally difficult and could be dangerous for the victim. It is extremely important to have a plan in place for intervention if the victim does disclose trafficking. A trauma informed approach to medical and mental health interventions, that focus on safety, are vital in this population. This is happening where you live and you can make a difference in their lives.

Keywords: human trafficking, public health, emergency medicine, sexual health

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1678 The Characteristics of Islamic Concept In Contemporary Mosque Design With The Case Modulation of Study: Kauman Mosque Yogyakarta Indonesia

Authors: Sulihantoro, Muhamad Irga Fahreza

Abstract:

Age of onset of the crisis makes more advanced understanding of the values of Islam that has been etched in architectural design. The majority Muslim mosque architecture designing buildings when they designed the architecture of Islam has always stuck in a cultural symbol, the shape of the facade, carving calligraphy, and all things that are closely related to the culture of the Middle East. As well as the interpretation of symbols, by designing a dome in every mosque, calligraphy carvings inside the mosque, and the other elements in the building which is interpreted by middle eastern culture. So here we have a problem understanding the meaning of Islam with kaf fah (overall), which appears distorted understanding to distinguish between cultural values and theological in design. This paper will try to evaluate the design of a contemporary mosque in Indonesia, with a case study in Masjid Kauman Yogyakarta Indonesia. building characteristics focused on the function of the building, history, aesthetics, comfort, and safety. The results of this study should be found on the evaluation of the integrated design of contemporary mosques are based on a study of the Quran and Hadith.

Keywords: characteristics, Islamic concept, culture, Kauman Mosque

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1677 History and Epidemiology of Foot and Mouth Disease in Afghanistan: A Retrospective Study

Authors: Arash Osmani, Ian Robertson, Ihab Habib, Ahmad Aslami

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Foot and Mouth Disease (FMD) is endemic in Afghanistan. A retrospective study of data collected through passive surveillance of outbreaks of FMD from 1995 to 2016 was undertaken. A total of 1471 outbreaks were reported between 1995 and 2008. Of 7776 samples originating from 34 provinces tested between 2009 and 2016 4845 (62.3%) tested positive. The prevalence varied significantly between years (2009 and 2016) (P < 0.001); however, the number of outbreaks did not differ significantly (P = 0.24) between 1995 and 2008. During this period, there was a strong correlation between the number of outbreaks reported and the number of districts with infected animals (r = 0.74, P = 0.002). Serotype O was the predominant serotype detected, although serotypes A and Asia1 were also detected. Cattle were involved in all outbreaks reported. Herat province in the north-west (bordering Iran), Nangarhar province in the east (bordering Pakistan) and Kabul province in the centre of the country had infections detected in all years of the study. The findings from this study provide valuable direction for further research to understand the epidemiology of FMD in Afghanistan.

Keywords: foot and mouth disease, retrospective, epidemiology, Afghanistan

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1676 History and Survey on Volunteer Fire Departments in Serbia

Authors: Mirjana Đ. Laban, Dragan N. Đurica, Nemanja M. Erceg

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Volunteer fire departments (VFD) in Serbia were established as civic associations in XIX Century. The founders and members of the first VFDs were prominent members of local communities. Today, those are volunteer organizations for preventing and extinguishing fires and rescuing people and property in various accidents. The paper presents the results of research about the number and resources of active VFDs done in Autonomous Province of Vojvodina, Serbia and about activities they perform today. The survey was done based on data provided by all registered VFDs in Vojvodina. Firefighters Association of Vojvodina includes 35 municipal firefighting associations, 230 volunteer fire departments with 5,300 active members in qualified fire units and more than 15,000 supporting members. Volunteer involvement is primarily an expression of high moral values and as such it has to be respected and stimulated. Better position of the volunteers would have a major impact on the formation of safety culture concept and general public awareness of fire safety and risk reduction, and therefore the security of the society as a whole. Volunteer fire departments make a significant contribution to educate young people and prevent catastrophic consequences of fires and natural disasters.

Keywords: education, prevention, rescue, volunteer fire departments

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1675 Green Architecture from the Thawing Arctic: Reconstructing Traditions for Future Resilience

Authors: Nancy Mackin

Abstract:

Historically, architects from Aalto to Gaudi to Wright have looked to the architectural knowledge of long-resident peoples for forms and structural principles specifically adapted to the regional climate, geology, materials availability, and culture. In this research, structures traditionally built by Inuit peoples in a remote region of the Canadian high Arctic provides a folio of architectural ideas that are increasingly relevant during these times of escalating carbon emissions and climate change. ‘Green architecture from the Thawing Arctic’ researches, draws, models, and reconstructs traditional buildings of Inuit (Eskimo) peoples in three remote, often inaccessible Arctic communities. Structures verified in pre-contact oral history and early written history are first recorded in architectural drawings, then modeled and, with the participation of Inuit young people, local scientists, and Elders, reconstructed as emergency shelters. Three full-sized building types are constructed: a driftwood and turf-clad A-frame (spring/summer); a stone/bone/turf house with inwardly spiraling walls and a fan-shaped floor plan (autumn); and a parabolic/catenary arch-shaped dome from willow, turf, and skins (autumn/winter). Each reconstruction is filmed and featured in a short video. Communities found that the reconstructed buildings and the method of involving young people and Elders in the reconstructions have on-going usefulness, as follows: 1) The reconstructions provide emergency shelters, particularly needed as climate change worsens storms, floods, and freeze-thaw cycles and scientists and food harvesters who must work out of the land become stranded more frequently; 2) People from the communities re-learned from their Elders how to use materials from close at hand to construct impromptu shelters; 3) Forms from tradition, such as windbreaks at entrances and using levels to trap warmth within winter buildings, can be adapted and used in modern community buildings and housing; and 4) The project initiates much-needed educational and employment opportunities in the applied sciences (engineering and architecture), construction, and climate change monitoring, all offered in a culturally-responsive way. Elders, architects, scientists, and young people added innovations to the traditions as they worked, thereby suggesting new sustainable, culturally-meaningful building forms and materials combinations that can be used for modern buildings. Adding to the growing interest in bio-mimicry, participants looked at properties of Arctic and subarctic materials such as moss (insulation), shrub bark (waterproofing), and willow withes (parabolic and catenary arched forms). ‘Green Architecture from the Thawing Arctic’ demonstrates the effective, useful architectural oeuvre of a resilient northern people. The research parallels efforts elsewhere in the world to revitalize long-resident peoples’ architectural knowledge, in the interests of designing sustainable buildings that reflect culture, heritage, and identity.

Keywords: architectural culture and identity, climate change, forms from nature, Inuit architecture, locally sourced biodegradable materials, traditional architectural knowledge, traditional Inuit knowledge

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1674 Seismic Behavior of Three-Dimensional Steel Buildings with Post-Tensioned Connections

Authors: Manuel E. Soto-López, Israel Gaxiola-Avendaño, Alfredo Reyes-Salazar, Eden Bojórquez, Sonia E. Ruiz

Abstract:

The seismic responses of steel buildings with semi-rigid post-tensioned connections (PC) are estimated and compared with those of steel buildings with typical rigid (welded) connections (RC). The comparison is made in terms of global and local response parameters. The results indicate that the seismic responses in terms of interstory shears, roof displacements, axial load and bending moments are smaller for the buildings with PC connection. The difference is larger for global than for local parameters, which in turn varies from one column location to another. The reason for this improved behavior is that the buildings with PC dissipate more hysteretic energy than those with RC. In addition, unlike the case of buildings with WC, for the PC structures the hysteretic energy is mostly dissipated at the connections, which implies that structural damage in beams and columns is not significant. According to this results, steel buildings with PC are a viable option in highseismicity areas because of their smaller response and self-centering connection capacity as well as the fact that brittle failure is avoided.

Keywords: inter-story drift, nonlinear time-history analysis, post-tensioned connections, steel buildings

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1673 The Determinants of Financial Ratio Disclosures and Quality: Evidence from an Emerging Market

Authors: Ben Kwame Agyei-Mensah

Abstract:

This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the Ghana Stock Exchange. The research was conducted through detailed analysis of the 2012 financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the extent of financial ratio disclosure level, mean of 62.78%, indicate that most of the firms listed on the Ghana Stock Exchange did not overwhelmingly disclose such ratios in their annual reports. The results of the low quality of financial ratio disclosure mean of 6.64% indicate that the disclosures failed woefully to meet the International Accounting Standards Board's qualitative characteristics of relevance, reliability, comparability and understandability. The results of the multiple regression analysis show that leverage (gearing ratio) and return on investment (dividend per share) are associated on a statistically significant level as far as the extent of financial ratio disclosure is concerned. Board ownership concentration and proportion of (independent) non-executive directors, on the other hand were found to be statistically associated with the quality of financial ratio disclosed. There is a significant negative relationship between ownership concentration and the quality of financial ratio disclosure. This means that under a higher level of ownership concentration less quality financial ratios are disclosed. The findings also show that there is a significant positive relationship between board composition (proportion of non-executive directors) and the quality of financial ratio disclosure.

Keywords: voluntary disclosure, firm-specific characteristics, financial reporting, financial ratio disclosure, Ghana stock exchange

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1672 Air Conditioner Refrigerant and Burn: A Case Report

Authors: Okan Cakir, Ibrahim Arziman, Derya Can, Mete Erkencigil, Murat Durusu, S. Mehmet Yasar

Abstract:

Introduction: Burn injuries from different types and ways commonly seen in emergency departments, approach and treatment varies from outpatient treatment to critical care unit. We wanted to mention a rare burn injury cause of air conditioner refrigerant. Case report: A 22-year-old case admitted to emergency department with a complaint of left hand burn injury and pain. In his history, he said that an accident was occurred before 30 minutes from admission while he had been trying to repair the air conditioner. Air conditioner refrigerant suddenly had erupted from its tank and burned his hand. In physical examination of extremities, second-degree burn bullae on the left hand on second and third proximal phalanx, between first and second phalanx palmar side and on hypothenar region and on third and fourth proximal phalanx and also hyperemia from hand to wrist were seen. There was no motor and sensorial deficiency. As a treatment, local silver sulfadiazine applied to the burn area and analgesic prescribed. The case called for the clinical follow-up to the plastic surgery department. Conclusion: The clinician should take a comprehensive and careful anamnesis for suitable and right management and treatment as in this case in which as well as rare and occurs different way.

Keywords: air conditioner refrigerant, burn, emergency department, rare

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1671 The Image of Future Spouse in Indonesian Folktale: Man's Acceptance of Woman and vice Versa

Authors: Titik Wahyuningsih

Abstract:

The folktale to discuss is Ande-Ande Lumut, a story that is believed to be a history of two kingdoms in East Java, Indonesia. The title refers to the main male character in the story. This research is a library research which aims to know the patriarchal values in Indonesia. The data for the research is the song in the story that is actually the conversation between Ande-Ande Lumut and a mom who adopts him. It is told in the lines that many beautiful girls come to propose Ande-Ande Lumut but he does not want to accept them and keeps on staying in his upstairs room. Finally, he says yes for Klething Kuning to whom his mom describes as a girl with ugly face. Ande-Ande Lumut's decision is taken as Klething Kuning is the only girl who doesn't let Yuyu Kangkang help her. Yuyu Kangkang is described as a very big crab that helps the girls to cross the river but ask them to kiss him. Through the lense of feminist approach, Ande-Ande Lumut shows the men’s preference and dominance to make final decision over women. Even though the girls are actively propose their future husband, but they do it without giving any requirements. Meanwhile, the future husband chooses a girl with a criterion that no male has ever touched her, although the male is a crab.

Keywords: future spouse, Indonesian folktale, acceptance, patriarchal

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1670 Solutions for Strengthening China-Japan-South Korea (CJK) Trilateral Cooperation: Focusing on the Management of Historical Conflicts

Authors: Yongmei Li, Chang-Gun Park

Abstract:

China-Japan-South Korea (CJK) trilateral cooperation has experienced historical challenges in recent years, which negatively influenced the development of their relationship. Results of the interviews with three citizens on trilateral relations illustrate that most people are concerned with the historical conflicts among CJK. This paper specifically focuses on managing historical issues, including comfort women issues, territorial disputes, and divergence in historical education. Accordingly, the effectiveness of management of tensions productively provides a method for detecting historical concerns, managing issues, and connecting the three countries and citizens through advocating for fair media reporting, effective network institutionalization, and active local government cooperation. Furthermore, this paper contributes to providing government solutions for reinforcing the CJK partnership. It specially involves history education, East Asian identity and mutual trust establishment, East Asia intra-regional exchange programs, and reorganization of the role of the Trilateral Cooperation Secretariat (TCS).

Keywords: China-Japan-South Korea, trilateral cooperation, government solutions, effectiveness of management, historical conflicts

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1669 Memory Types in Hemodialysis (HD) Patients; A Study Based on Hemodialysis Duration, Zahedan: South East of Iran

Authors: Behnoush Sabayan, Ali Alidadi, Saeid Ebarhimi, N. M. Bakhshani

Abstract:

Hemodialysis (HD) patients are at a high risk of atherosclerotic and vascular disease; also little information is available for the HD impact on brain structure of these patients. We studied the brain abnormalities in HD patients. The aim of this study was to investigate the effect of long term HD on brain structure of HD patients. Non-contrast MRI was used to evaluate imaging findings. Our study included 80 HD patients of whom 39 had less than six months of HD and 41 patients had a history of HD more than six months. The population had a mean age of 51.60 years old and 27.5% were female. According to study, HD patients who have been hemodialyzed for a long time (median time of HD was up to 4 years) had small vessel ischemia than the HD patients who underwent HD for a shorter term, which the median time was 3 to 5 months. Most of the small vessel ischemia was located in pre-ventricular, subcortical and white matter (1.33± .471, 1.23± .420 and 1.39±.490). However, the other brain damages like: central pons abnormality, global brain atrophy, thinning of corpus callosum and frontal lobe atrophy were found (P<0.01). The present study demonstrated that HD patients who were under HD for a longer time had small vessel ischemia and we conclude that this small vessel ischemia might be a causative mechanism of brain atrophy in chronic hemodialysis patients. However, additional researches are needed in this area.

Keywords: Hemodialysis Patients, Duration of Hemodialysis, MRI, Zahedan

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1668 The Renewal Strategy for Ancient Residential Area in Small and Medium-Sized Cities Based on Field Research of Changshu City in China

Authors: Yun Zhang, Zhu Wang

Abstract:

Renewing ancient residential areas is an integral part of the sustainable development of modern cities. Compared with a metropolis, the old areas of small and medium-sized cities is more complicated to update, as the spatial form is more fragmented. In this context, the author takes as the research object, the ancient town of Changshu City, which is a small city representative in China with a history of more than 1,200 years. Through the analysis of urban research and update projects, the spatial evolution characteristics and renewal strategies of small ancient urban settlements are studied. On this basis, it is proposed to protect the residential area from the perspective of integrity and sustainability, strengthen the core public part, control the district building, and reshape the important interface. Renewing small and medium-sized urban areas should respect the rhythm of their own urban development and gradually complete the update, not blindly copying the experience of large cities.

Keywords: ancient residential area, Changshu, city renewal strategy, small and medium-sized cities

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1667 Nutritional Indices and Biology of the Armyworm, Spodoptera litura on Five Cotton Varieties

Authors: Md. Ruhul Amin

Abstract:

The effects of CB1, CB3, CB5, CB8 and CB12 cotton varieties on the nutritional indices and biological parameters of armyworm Spodoptera litura were studied under laboratory conditions. The armyworm larvae showed the highest and lowest food consumption rates on CB8 and CB1 variety, respectively. The efficiency of the conversion of digested food, efficiency of conversion of ingested food, approximate digestibility rates were statistically higher and similar on CB5 and CB8, and lowest on CB1. The larvae reared on CB12 variety exerted the lowest feeding and growth indices, and the relative growth rate was highest on CB8. The survival rates of egg, larva, pupa and adult moths were found highest on CB8 and lowest on CB12. The development durations of the immature stages of the insect differed significantly and the time elapsed from egg-to-adult emergence, longevity of both male and female moths, and their lifecycle were shortest on CB12 variety. The nutritional indices and biological parameters of the armyworm indicated that the varieties CB5 and CB8 were suitable host plants for feeding and development of S. litura.

Keywords: gossypium hirsutum, spodoptera litura, food consumption, life history

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1666 The Politics of Renewable Energy Generation and Its Challenges: A Case Study of Iran

Authors: Naresh Kumar Verma

Abstract:

Nuclear energy being adapted as a renewable energy source and its production by developing countries has turned into a major strategic concern and politics by the developed world. The West seem to be the sole proprietor of such energy source and any country opting for such energy production either face significant hurdles or geopolitical challenges in developing such energy source. History of West Asia is full of interference by external powers which has been integral in the incessant conflict in the region. Whether it was the creation of Israel, the Gulf war of 1991, or the invasion of Iraq in 2003, and more recently the Iranian nuclear conundrum, the soil of West Asia has always been a witness to the play of extra regional powers game. Iran, being a theocratic state has been facing such threats and challenges, regarding its intentions and its capability in such energy production. The paper will try to assess the following issues: -Politics of Renewable Energy Generation. -Geographical and strategic significance of Iran’s nuclear programme. -Challenges in the path of Iran developing nuclear energy as a RE source. -The interests of the regional and extra-regional actors in challenging Iranian Nuclear Programme.

Keywords: developing countries, geopolitics, Iran, nuclear energy, renewable energy

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1665 Management of Gastrointestinal Metastasis of Invasive Lobular Carcinoma

Authors: Sally Shepherd, Richard De Boer, Craig Murphy

Abstract:

Background: Invasive lobular carcinoma (ILC) can metastasize to atypical sites within the peritoneal cavity, gastrointestinal, or genitourinary tract. Management varies depending on the symptom presentation, extent of disease burden, particularly if the primary disease is occult, and patient wishes. Case Series: 6 patients presented with general surgical presentations of ILC, including incomplete large bowel obstruction, cholecystitis, persistent lower abdominal pain, and faecal incontinence. 3 were diagnosed with their primary and metastatic disease in the same presentation, whilst 3 patients developed metastasis from 5 to 8 years post primary diagnosis of ILC. Management included resection of the metastasis (laparoscopic cholecystectomy), excision of the primary (mastectomy and axillary clearance), followed by a combination of aromatase inhibitors, biologic therapy, and chemotherapy. Survival post diagnosis of metastasis ranged from 3 weeks to 7 years. Conclusion: Metastatic ILC must be considered with any gastrointestinal or genitourinary symptoms in patients with a current or past history of ILC. Management may not be straightforward to chemotherapy if the acute pathology is resulting in a surgically resectable disease.

Keywords: breast cancer, gastrointestinal metastasis, invasive lobular carcinoma, metastasis

Procedia PDF Downloads 145