Search results for: ethical standards
1109 Physician and Theologian: An Analysis of Ibn Rabban’s Approach on Sīra Nabawiyya
Authors: Ahmad Sanusi Azmi, Amiruddin Mohd Sobali, Zulhilmi Mohamed Nor, Mohd Yusuf Ismail, Amran Abdul Halim
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The non-Muslim communities’ reactions to the denials of the prophethood of Muḥammad in the ninth century created an impact on the development of Islamic prophetology. Vigorous refutations from non-Muslim community, specifically the Jews, Christians and Brahmins urged Muslims to develop a solid mechanism in defense of the status of their beloved prophet. One of the works that has been recognized as an apparatus to defend the Prophet Muḥammad veracity is al-Dīn wa al-Dawla composed by Ibn Rabban, a physician of the Caliph’s court. This study analyses the novelty of his approaches in exploring Sīra Nabawiyya and defending the prophethood of Muḥammad. The study employed a descriptive, comparative and critical approach where it analyses and extracts the author original approach in explaining the legitimacy of Muḥammad’s prophethood and enlightening the Prophet’s biography. The study in its finding argues that most of Ibn Rabban arguments in this work are actually developed from the foundations of Biblical scripture. His style of interpreting Biblical passages indicates a possible dependence on Ibn al-Layth’s letter. However, the way in which he presents Qur’ānic references seems not to be in accordance with Ibn al-Layth’s perspective. This is where the novelty of his approach is distinguished. As a result, the study also affirms that Ibn Rabban imposes his own standards of selection and interpretation of Qur’ānic verses when he applies it as reference to the Prophet life.Keywords: Sīra Nabawiyya, Ibn Rabban, al-Dīn wa al-Dawla, Christian, Dalāil Nubuwwa
Procedia PDF Downloads 3321108 Thermal Analysis and Computational Fluid Dynamics Simulation of Large-Scale Cryopump
Authors: Yue Shuai Zhao, Rong Ping Shao, Wei Sun, Guo Hua Ren, Yong Wang, Li Chen Sun
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A large-scale cryopump (DN1250) used in large vacuum leak detecting system was designed and its performance experimentally investigated by Beijing Institute of Spacecraft Environment Engineering. The cryopump was cooled by four closed cycle helium refrigerators (two dual stage refrigerators and two single stage refrigerators). Detailed numerical analysis of the heat transfer in the first stage array and the second stage array were performed by using computational fluid dynamic method (CFD). Several design parameters were considered to find the effect on the temperature distribution and the cooldown time. The variation of thermal conductivity and heat capacity with temperature was taken into account. The thermal analysis method based on numerical techniques was introduced in this study, the heat transfer in the first stage array and the second stage cryopanel was carefully analyzed to determine important considerations in the thermal design of the cryopump. A performance test system according to the RNEUROP standards was built to test main performance of the cryopump. The experimental results showed that the structure of first stage array which was optimized by the method could meet the requirement of the cryopump well. The temperature of the cryopanel was down to 10K within 300 min, and the result of the experiment was accordant with theoretical analysis' conclusion. The test also showed that the pumping speed for N2 of the pump was up to 57,000 L/s, and the crossover was over than 300,000 Pa•L.Keywords: cryopump, temperature distribution, thermal analysis, CFD Simulation
Procedia PDF Downloads 3041107 Procedure for Impact Testing of Fused Recycled Glass
Authors: David Halley, Tyra Oseng-Rees, Luca Pagano, Juan A Ferriz-Papi
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Recycled glass material is made from 100% recycled bottle glass and consumes less energy than re-melt technology. It also uses no additives in the manufacturing process allowing the recycled glass material, in principal, to go back to the recycling stream after end-of-use, contributing to the circular economy with a low ecological impact. The aim of this paper is to investigate the procedure for testing the recycled glass material for impact resistance, so it can be applied to pavements and other surfaces which are at risk of impact during service. A review of different impact test procedures for construction materials was undertaken, comparing methodologies and international standards applied to other materials such as natural stone, ceramics and glass. A drop weight impact testing machine was designed and manufactured in-house to perform these tests. As a case study, samples of the recycled glass material were manufactured with two different thicknesses and tested. The impact energy was calculated theoretically, obtaining results with 5 and 10 J. The results on the material were subsequently discussed. Improvements on the procedure can be made using high speed video technology to calculate velocity just before and immediately after the impact to know the absorbed energy. The initial results obtained in this procedure were positive although repeatability needs to be developed to obtain a correlation of results and finally be able to validate the procedure. The experiment with samples showed the practicality of this procedure and application to the recycled glass material impact testing although further research needs to be developed.Keywords: construction materials, drop weight impact, impact testing, recycled glass
Procedia PDF Downloads 2961106 A Qualitative Study: Determination of the Working Conditions and Knowledge Levels of Oncology Nurses in Terms of Employee Safety
Authors: Rujnan Tuna, Ulku Baykal
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The antineoplastic drugs used in cancer treatment directly have adverse effects on health of both patients receiving the treatment and oncology nurses preparing and administering the treatment. The purpose of this study is to determine the working conditions of the oncology nurses in terms of employee safety as well as their knowledge levels regarding the safe use of antineoplastic drugs. This is a qualitative study conducted in the phenomenological design. Purposeful sampling method was used to carry out the interviews. The individual, in-depth, and semi-structured face-to-face interviews continued with 25 oncology nurses, who were working in an oncology centre in the city of Istanbul. Qualitative content analysis approach was used for the analysis of the obtained data in the study. The results of the study were gathered under 4 main themes; work-related factors, employee safety, working conditions, and training. The interviewed oncology nurses stated that the protective measures related to the safe use of the antineoplastic drugs were insufficient, and only 20% of the nurses have chemotherapy preparation certificate and they received this certificate after they started working in this unit. Also, after they had begun to work in that unit, they started to experience with so many health problems As happens all over the world, there have also been policies and standards regarding the safe use of antineoplastic drugs in Turkey; however, it is found that they remain insufficient to put into practice.Keywords: antineoplastic drug, employee safety, nurse, oncology, qualitative study
Procedia PDF Downloads 2401105 Pre-Operative Tool for Facial-Post-Surgical Estimation and Detection
Authors: Ayat E. Ali, Christeen R. Aziz, Merna A. Helmy, Mohammed M. Malek, Sherif H. El-Gohary
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Goal: Purpose of the project was to make a plastic surgery prediction by using pre-operative images for the plastic surgeries’ patients and to show this prediction on a screen to compare between the current case and the appearance after the surgery. Methods: To this aim, we implemented a software which used data from the internet for facial skin diseases, skin burns, pre-and post-images for plastic surgeries then the post- surgical prediction is done by using K-nearest neighbor (KNN). So we designed and fabricated a smart mirror divided into two parts a screen and a reflective mirror so patient's pre- and post-appearance will be showed at the same time. Results: We worked on some skin diseases like vitiligo, skin burns and wrinkles. We classified the three degrees of burns using KNN classifier with accuracy 60%. We also succeeded in segmenting the area of vitiligo. Our future work will include working on more skin diseases, classify them and give a prediction for the look after the surgery. Also we will go deeper into facial deformities and plastic surgeries like nose reshaping and face slim down. Conclusion: Our project will give a prediction relates strongly to the real look after surgery and decrease different diagnoses among doctors. Significance: The mirror may have broad societal appeal as it will make the distance between patient's satisfaction and the medical standards smaller.Keywords: k-nearest neighbor (knn), face detection, vitiligo, bone deformity
Procedia PDF Downloads 1631104 Psychological Perspectives on Modern Restaurant Interior Design Based on Traditional Elements (Case Study: Interior Design of the Mesineh Restaurant, Tehran, Iran)
Authors: Raheleh Saifiabolhassan
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After the post-industrial era, when a wide variety of foods and drinks are readily available everywhere, the motive has shifted from meeting basic nutritional needs to enjoy the eating experience. Today, behavioral environmental studies are an essential branch of science when it comes to understanding, analyzing, and evaluating how humans react to the environment. Similarly, these studies explore customer-influencing factors and the effectiveness of restaurant designs. To facilitate a pleasant dining experience, the authors focused on acoustics, flexibility, and lighting. In this study, 2700 square feet of surface area was used to plan a restaurant (called Mesineh) based on behavioral science, considering many factors related to the interaction between the building and the users, such as flexibility and privacy, acoustics, and light. Environment psychology considerations in architectural design have been lacking for several decades. To fill this gap, the author evaluated environmental psychology standards and applied them to Mesineh's design. A sense of nostalgia will be felt by customers of the Mesineh restaurant thanks to its interior design, which combines historical elements with contemporary elements. Additionally, vernacular Persian architectural elements were incorporated into a modern context to fulfill the behavioral science component of interior design.Keywords: Mesineh restaurant, interior design, behavioral sciences, environment psychology, traditional persian architecture
Procedia PDF Downloads 2091103 Enhancing Cooperation Between LEAs and Citizens: The INSPEC2T Approach
Authors: George Leventakis, George Kokkinis, Nikos Moustakidis, George Papalexandratos, Ioanna Vasiliadou
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Enhancing the feeling of public safety and crime prevention are tasks customarily assigned to the Police. Police departments have, however, recognized that traditional ways of policing methods are becoming obsolete; Community Policing (CP) philosophy; however, when applied appropriately, leads to seamless collaboration between various stakeholders like the Police, NGOs and the general public and provides the opportunity to identify risks, assist in solving problems of crime, disorder, safety and crucially contribute to improving the quality of life for everyone in a community. Social Media, on the other hand, due to its high level of infiltration in modern life, constitutes a powerful mechanism which offers additional and direct communication channels to reach individuals or communities. These channels can be utilized to improve the citizens’ perception of the Police and to capture individual and community needs, when their feedback is taken into account by Law Enforcement Agencies (LEAs) in a structured and coordinated manner. This paper presents research conducted under INSPEC2T (Inspiring CitizeNS Participation for Enhanced Community PoliCing AcTions), a project funded by the European Commission’s research agenda to bridge the gap between CP as a philosophy and as an organizational strategy, capitalizing on the use of Social Media. The project aims to increase transparency, trust, police accountability, and the role of civil society. It aspires to build strong, trusting relationships between LEAs and the public, supporting two-way, contemporary communication while at the same time respecting anonymity of all affected parties. Results presented herein summarize the outcomes of four online multilingual surveys, focus group interviews, desktop research and interviews with experts in the field of CP practices. The above research activities were conducted in various EU countries aiming to capture requirements of end users from diverse backgrounds (social, cultural, legal and ethical) and determine public expectations regarding CP, community safety and crime prevention.Keywords: community partnerships, next generation community policing, social media, public safety
Procedia PDF Downloads 3461102 The Arabian Camel (Camelus dromedarius) as a Major Reservoir of Q Fever in Saudi Arabia
Authors: Mansour F. Hussein, Mohammed A. Alshaikh, Riyadh S. Al-Jumaah, A. GarelNabi, I. Al-Khalifa, Osama B. Mohammed
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Serum samples from 489 male and female camels were tested for antibodies against C. burnetii using indirect enzyme-linked immunosorbent assay (ELISA). Antibodies to C. burnetii were recorded in sera of 252 (51.64%) camels. Significant differences in prevalence were found between male and female camels, juvenile and adult camels, different ecotypes and different sampling locations. 307 camels were simultaneously tested for C. burnetii antibodies by ELISA and indirect immunofluorescence (IFA). Close agreement was found between the results of the two tests. A high prevalence of C. burnetii antibodies was also recorded in milk samples tested by ELISA. Clinical samples from serologically positive camels were subjected to PCR analysis using primers which amplify the repetitive transposon-like and transposase gene regions of C. burnetii. Positive DNA amplification was obtained from both regions, with highest shedding of C. burnetii in faecal samples (27.59%) followed, in descending order, by urine (23.81%), blood (15.85%) and milk (6.5%). The present results indicate that camels are a major reservoir of C. burnetii in Saudi Arabia. The high prevalence of infection in camels, the poor sanitary standards under which the animals are kept and the consumption of raw camel milk indicate that camels could also be a major source of transmission of Q fever to humans in Saudi Arabia.Keywords: Arabian camel, Camelus dromedarius, Coxiella brunetii, ELISA, immunofluoresence, PCR
Procedia PDF Downloads 6531101 Obstacles to Accessible Tourism for People with Mental, Physical and Mobility Disability: A Case Study of North Cyprus
Authors: Marjan Kamyabi
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Attending tourism in the current century is one of the key factors in the success of the tourism industry and, consequently, the prosperity of the economies of the countries. In this regard, accessible tourism can play a major role in the development of tourism, taking into account the attractions, facilities and capabilities of the development of tourism in Northern Cyprus, and given that the satisfaction of tourists from the product and destination of tourism has an undeniable role in attracting tourists. The purpose of this study is to investigate the environmental barriers and accessibility of the tourism industry in Northern Cyprus. Another goal of this study is to introduce this consumer group to the tourism community. In order to achieve the objectives of this paper, a questionnaire was designed and provided to three tourism professionals to assess the reliability, and then, among the 200 people with physical and mental disabilities who travelled to Cyprus, The data analysis was used as a confirmatory factor analysis method. The environmental barrier for tourists with disabilities is classified in three sections of transport, attractions and accommodation, each section being separately identified separately. In general, observance of the principles and standards of proper fitting in the main sectors of the tourism industry of Northern Cyprus in the situation The facilities and transportation were identified as the first problem and obstacle for the development of tourism for people with physical and mental disabilities and, finally, suggestions and solutions for the development of tourism for people with physical and physical disabilities were presented.Keywords: accessible tourism, environmental barriers, tourism, people with disability, accessibility
Procedia PDF Downloads 1891100 Spinoza, Law and Gender Equality in Politics
Authors: Debora Caetano Dahas
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In ‘Ethics’ and in ‘A Political Treatise’ Spinoza presents his very influential take on natural law and the principles that guide his philosophical work and observations. Spinoza’s ideas about rationalization, God, and ethical behavior are undeniably relevant to many debates in the field of legal theory. In addition, it is important to note that Spinoza's takes on body, mind, and imagination played an important role in building a certain way of understanding the female figure in western societies and of their differences in regards to the male figure. It is important to emphasize that the constant and insistent presentation of women as inferior and irrational beings corroborates the institutionalization of discriminatory public policies and practices legitimized by the legal system that cooperates with the aggravation of gender inequalities. Therefore, his arguments in relation to women and their nature have been highly criticized, especially by feminist theorists during the second half of the 21st century. The questioning of this traditional philosophy –often phallocentric– and its way of describing women as irrational and less capable than men, as well as the attempt to reformulate postulates and concepts, takes place in such a way as to create a deconstruction of classical concepts. Some of the arguments developed by Spinoza, however, can serve as a basis for elucidating in what way and to what extent the social and political construction of the feminine identity served as a basis for gender inequality. Thus, based on to the observations elaborated by Moira Gantes, the present research addresses the relationship between Spinoza and the feminist demands in the juridical and political spheres, elaborating arguments that corroborate the convergence between his philosophy and feminist critical theory. Finally, this research aims to discuss how the feminists' critics of Spinoza’s writings have deconstructed and rehabilitated his principles and, in doing so, can further help to illustrate the importance of his philosophy –and, consequently, of his notes on Natural Law– in understanding gender equality as a vital part of the effective implementation of democratic debate and inclusive political participation and representation. In doing so, philosophical and legal arguments based on the feminist re-reading of Spinoza’s principles are presented and then used to explain the controversial political reform in Brazil, especially in regards to the applicability of the legislative act known as Law n. 9.504/1997 which establishes that at least 30% of legislative seats must be occupied by women.Keywords: natural law, feminism, politics, gender equality
Procedia PDF Downloads 1801099 The Increasing of Perception of Consumers’ Awareness about Sustainability Brands during Pandemic: A Multi Mediation Model
Authors: Silvia Platania, Martina Morando, Giuseppe Santisi
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Introduction: In the last thirty years, there is constant talk of sustainable consumption and a "transition" of consumer lifestyles towards greater awareness of consumer choices (United Nation, 1992). The 2019 coronavirus (COVID-19) epidemic that has hit the world population since 2020 has had significant consequences in all areas of people's lives; individuals have been forced to change their behaviors, to redefine their owngoals, priorities, practices, and lifestyles, to rebuild themselves in the new situation dictated by the pandemic. Method(Participants and procedure ): The data were collected through an online survey; moreover, we used convenience sampling from the general population. The participants were 669 Italians consumers (Female= 514, 76.8%; Male=155, 23.2%) that choice sustainability brands, aged between 18 and 65 years (Mₐ𝓰ₑ = 35.45; Standard Deviation, SD = 9.51).(Measure ): The following measures were used: The Muncy–Vitell Consumer Ethics Scale; Attitude Toward Business Scale; Perceived Consumer Effectiveness Scale; Consumers Perception on Sustainable Brand Attitudes. Results: Preliminary analyses were conducted to test our model. Pearson's bivariate correlation between variables shows that all variables of our model correlate significantly and positively, PCE with CPSBA (r = .56, p <.001). Furthermore, a CFA, according to Harman's single-factor test, was used to diagnose the extent to which common-method variance was a problem. A comparison between the hypothesised model and a model with one factor (with all items loading on a unique factor) revealed that the former provided a better fit for the data in all the CFA fit measures [χ² [6, n = 669] = 7.228, p = 0.024, χ² / df = 1.20, RMSEA = 0.07 (CI = 0.051-0.067), CFI = 0.95, GFI = 0.95, SRMR = 0.04, AIC = 66.501; BIC = 132,150). Next, amulti mediation was conducted to test our hypotheses. The results show that there is a direct effect of PCE on ethical consumption behavior (β = .38) and on ATB (β = .23); furthermore, there is a direct effect on the CPSBA outcome (β = .34). In addition, there is a mediating effect by ATB (C.I. =. 022-.119, 95% interval confidence) and by CES (C.I. =. 136-.328, 95% interval confidence). Conclusion: The spread of the COVID-19 pandemic has affected consumer consumption styles and has led to an increase in online shopping and purchases of sustainable products. Several theoretical and practical considerations emerge from the results of the study.Keywords: decision making, sustainability, pandemic, multimediation model
Procedia PDF Downloads 1101098 Citizenship Redefined? The Wider Exclusionary Dynamics of Migration Policy in the UK
Authors: Clive Sealey
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This article will analyse the impact that the increasingly multicultural nature of the UK has had on the nature and direction of social policy. The increasingly multicultural nature of the UK is being driven by a variety of demographic changes, particularly increased net migration from EU10 and the EU 2 enlargement. This has become an increasingly political issue, as exemplified by the specific rise of the United Kingdom Independence Party as a political force with the primary intention of restricting such migration. Perhaps not surprisingly, this has also had a significant impact on the nature and direction of social policies, as evident in the prominence given to efforts to reducing immigration and to restrict welfare benefits paid to such migrants. These policies have largely reflected the retreat away from the emphasis in UK policy on multiculturalism towards assimilation for all migrants, both prior and newly domiciled. Linking these two main policy emphases of reducing immigration and limiting entitlement to benefits is the concept of citizenship. An important point that this article will highlight, is that this changed citizenship does not just relate to new migrants, but also to existing domiciled migrants, such as in relation to specifying the assimilation of ‘Britishness’ and ‘British values’ in their daily life. Additionally, the article also analyses how the changes in welfare entitlements for new migrants is also impacting in an exclusionary way on the living standards of the native population, and therefore also their social rights as citizens. The article discusses the implication that this change presents for social work practice, particularly in terms of both migrants and native population changed citizenship.Keywords: migration, citizenship, exclusion, social policy, migrant welfare
Procedia PDF Downloads 3761097 The Impact of the Application of Blockchain Technology in Accounting and Auditing
Authors: Yusuf Adebayo Oduwole
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The evaluation of blockchain technology's potential effects on the accounting and auditing fields is the main objective of this essay. It also adds to the existing body of work by examining how these practices alter technological concerns, including cryptocurrency accounting, regulation, governance, accounting practices, and technical challenges. Examples of this advancement include the growth of the concept of blockchain and its application in accounting. This technology is being considered one of the digital revolutions that could disrupt the world and civilization as it can transfer large volumes of virtual currencies like cryptocurrencies with the help of a third party. The basis for this research is a systematic review of the articles using Vosviewer to display and reflect on the bibliometric information of the articles accessible on the Scopus database. Also, as the practice of using blockchain technology in the field of accounting and auditing is still in its infancy, it may be useful to carry out a more thorough analysis of any implications for accounting and auditing regarding aspects of governance, regulation, and cryptocurrency that have not yet been discussed or addressed to any significant extent. The main findings on the relationship between blockchain and accounting show that the application of smart contracts, such as triple-entry accounting, has increased the quality of accounting records as well as reliance on the information available. This results in fewer cyclical assignments, no need for resolution, and real-time accounting, among others. Thereby, to integrate blockchain through a computer system, one must continuously learn and remain naive when using blockchain-integrated accounting software. This includes learning about how cryptocurrencies are accounted for and regulated. In this study, three original and contributed efforts are presented. To offer a transparent view of the state of previous relevant studies and research works in accounting and auditing that focus on blockchain, it begins by using bibliographic visibility analysis and a Scopus narrative analysis. Second, it highlights legislative, governance, and ethical concerns, such as education, where it tackles the use of blockchain in accounting and auditing. Lastly, it examines the impact of blockchain technologies on the accounting recognition of cryptocurrencies. Users of the technology should, therefore, take their time and learn how it works, as well as keep abreast of the different developments. In addition, the accounting industry must integrate blockchain certification and practice, most likely offline or as part of university education for those intending to become auditors or accountants.Keywords: blockchain, crypto assets, governance, regulation & smart contracts
Procedia PDF Downloads 271096 Assessment of the Standard of Referrals for Extraction of Carious Primary Teeth under General Anaesthetic
Authors: Emma Carr, Jennifer Morrison, Peter Walker
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Background: Due to COVID-19, there was a significant reduction in the number of children being treated under general anaesthetic (GA) within the health board, which led to a backlog of referrals. The referrals were being triaged and added to a waiting list in order of priority -determined by the information given. By implementing a checklist, it is anticipated that at least 70% of referrals will have the majority of the information required to effectively prioritise patients. The gold standard, as defined in ‘Guidelines For The Management Of Children Referred For Dental Extractions Under General Anaesthesia’, indicates that all referrals should mention: (i) Inability of the child to cooperate, (ii) Previously tried anxiety management techniques, (iii) Existence of psychological disorders, (iv) Presence of acute dental infection, (v) Requirement for extractions in multiple quadrants. Method: 130 referrals were examined over three months and compared to the recommended standard. A letter was emailed to referring dentists within Ayrshire & Arran outlining the recommended information to be included within the referral. The second round of data collection was then carried out, which involved an examination of 105 referrals. Results: The first round revealed that only 28% of referrals mentioned at least four defined standards outlined above. Following issuing a checklist to all dentists, this increased to 72%. Conclusion: As many of the children referred for extractions under GA have suffered pain and infection because of dental caries, it is important that delay of treatment is minimised, where possible. The implementation of a standardised checklist has enabled more effective prioritisation of patients.Keywords: caries, dentistry, general anaesthetic, paediatrics
Procedia PDF Downloads 1081095 University Students’ Fear of Missing out and Night Eating Syndrome. A Descriptive Correlational Study
Authors: Mohammed Qutishat, Omar Al-Omari, Kholoud Al-Damery, Mohammed Al-Qadiri
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Objective: The current study aims to explore the relationship between Night Eating Syndrome and the experiences of Fear of Missing out (FOMO) among college students in Oman. Methods: The study adopted a descriptive correlational design. The total sample was 366 based on defined inclusion criteria. The questionnaires were distributed over one month during the spring semester of 2020. We used a self-report instrument as a measurement tool to investigate the extents of the research phenomena, and it consists of two major sections: fear of missing out Questionnaires and Night Eating Questionnaire. Results: The respondents' age ranged between 18 and 30. The majority of the participants were female 76.7% (204), single 97.7% (266), in their third academic year 28.6% (76), live in –campus, 57.1% (152). The findings of this study showed that fear of missing out experiences are significantly correlated with age (P=.010), gender (P= .005), and daily sleeping hours (P= .007). However, night eating experiences are significantly associated with age (p=018), living arrangement (P= .017), and sleeping hours (P= .000). Conclusion: This article can define a limiting aspect of the relationship between fear of missing out and night eating behaviors. During academic life, students may find themselves overloaded and use their smartphones to do the simplest tasks they have, leading them to skip their meals frequently and interfere with their eating patterns and psychological function. Health awareness programs or the implementation of healthy eating standards and technology uses can be introduced for undergraduates.Keywords: fear of missing out, night eating syndrome, smartphone, addiction
Procedia PDF Downloads 2291094 Changes in Financial Reporting of Polish Entities Resulting from the Implementation of Directive 34/EU and Evaluation of the Changes by Accountants
Authors: Piotr Prewysz-Kwinto, Grazyna Voss
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In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.Keywords: accounting standards, financial reporting, financial statement, simplification
Procedia PDF Downloads 2781093 Food Sharing App and the Ubuntu Ssharing Economy: Accessing the Impact of Technology of Food Waste Reduction
Authors: Gabriel Sunday Ayayia
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Food waste remains a critical global challenge with significant environmental, economic, and ethical implications. In an era where food waste and food insecurity coexist, innovative technology-driven solutions have emerged, aiming to bridge the gap between surplus food and those in need. Simultaneously, disparities in food access persist, exacerbating issues of hunger and malnutrition. Emerging food-sharing apps offer a promising avenue to mitigate these problems but require further examination within the context of the Ubuntu sharing economy. This study seeks to understand the impact of food-sharing apps, guided by the principles of Ubuntu, on reducing food waste and enhancing food access. The study examines how specific food-sharing apps within the Ubuntu sharing economy could contribute to fostering community resilience and reducing food waste. Ubuntu underscores the idea that we are all responsible for the well-being of our community members. In the context of food waste, this means that individuals and businesses have a collective responsibility to ensure that surplus food is shared rather than wasted. Food-sharing apps align with this principle by facilitating the sharing of excess food with those in need, transforming waste into a communal resource. This research employs a mixed-methods approach of both quantitative analysis and qualitative inquiry. Large-scale surveys will be conducted to assess user behavior, attitudes, and experiences with food-sharing apps, focusing on the frequency of use, motivations, and perceived impacts. Qualitative interviews with app users, community organizers, and stakeholders will explore the Ubuntu-inspired aspects of food-sharing apps and their influence on reducing food waste and improving food access. Quantitative data will be analyzed using statistical techniques, while qualitative data will undergo thematic analysis to identify key patterns and insights. This research addresses a critical gap in the literature by examining the role of food-sharing apps in reducing food waste and enhancing food access, particularly within the Ubuntu sharing economy framework. Findings will offer valuable insights for policymakers, technology developers, and communities seeking to leverage technology to create a more just and sustainable food system.Keywords: sharing economy, food waste reduction, technology, community- based approach
Procedia PDF Downloads 681092 Approved Cyclic Treatment System of Grey Water
Authors: Hanen Filali, Mohamed Hachicha
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Treated grey water (TGW) reuse emerged as an alternative resource to meet the growing demand for water for agricultural irrigation and reduce the pressure on limited existing fresh water. However, this reuse needs adapted management in order to avoid environmental and health risks. In this work, the treatment of grey water (GW) was studied from a cyclic treatment system that we designed and implemented in the greenhouse of National Research Institute for Rural Engineering, Water and Forests (INRGREF). This system is composed of three levels for treatment (TGW 1, TGW 2, and TGW 3). Each level includes a sandy soil box. The use of grey water was moderated depending on the chemical and microbiological quality obtained. Different samples of soils and treated grey water were performed and analyzed for 14 irrigation cycles. TGW through cyclic treatment showed physicochemical parameters like pH, electrical conductivity (EC), chemical oxygen demand (COD), biological oxygen demand (BOD5) in the range of 7,35-7,91, 1,69-5,03 dS/m, 102,6-54,2 mgO2/l, and 31,33-15,74 mgO2/l, respectively. Results showed a reduction in the pollutant load with a significant effect on the three treatment levels; however, an increase in salinity was observed during all irrigation cycles. Microbiological results showed good grey water treatment with low health risk on irrigated soil. Treated water quality was below permissible Tunisian standards (NT106.03), and treated water is suitable for non-potable options.Keywords: treated grey water, irrigation, cyclic treatment, soils, physico-chemical parameters, microbiological parameters
Procedia PDF Downloads 941091 Navigating Disruption: Key Principles and Innovations in Modern Management for Organizational Success
Authors: Ahmad Haidar
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This research paper investigates the concept of modern management, concentrating on the development of managerial practices and the adoption of innovative strategies in response to the fast-changing business landscape caused by Artificial Intelligence (AI). The study begins by examining the historical context of management theories, tracing the progression from classical to contemporary models, and identifying key drivers of change. Through a comprehensive review of existing literature and case studies, this paper provides valuable insights into the principles and practices of modern management, offering a roadmap for organizations aiming to navigate the complexities of the contemporary business world. The paper examines the growing role of digital technology in modern management, focusing on incorporating AI, machine learning, and data analytics to streamline operations and facilitate informed decision-making. Moreover, the research highlights the emergence of new principles, such as adaptability, flexibility, public participation, trust, transparency, and digital mindset, as crucial components of modern management. Also, the role of business leaders is investigated by studying contemporary leadership styles, such as transformational, situational, and servant leadership, emphasizing the significance of emotional intelligence, empathy, and collaboration in fostering a healthy organizational culture. Furthermore, the research delves into the crucial role of environmental sustainability, corporate social responsibility (CSR), and corporate digital responsibility (CDR). Organizations strive to balance economic growth with ethical considerations and long-term viability. The primary research question for this study is: "What are the key principles, practices, and innovations that define modern management, and how can organizations effectively implement these strategies to thrive in the rapidly changing business landscape?." The research contributes to a comprehensive understanding of modern management by examining its historical context, the impact of digital technologies, the importance of contemporary leadership styles, and the role of CSR and CDR in today's business landscape.Keywords: modern management, digital technology, leadership styles, adaptability, innovation, corporate social responsibility, organizational success, corporate digital responsibility
Procedia PDF Downloads 661090 Poverty Status and Determinants of Income Diversification among Rural Households of Pakistan
Authors: Saba Javed, Abdul Majeed Nadeem, Imran Qaiser, Muhammad Asif Kamran, Azka Amin
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This study is designed to determine the poverty status and determinants of income diversification in rural areas of Pakistan using cross sectional data of Pakistan Social and Living Standards Measurement (PSLM) for 2010-2011. The variables used for measuring income diversification are demographic indicators, poverty status, and income of households. Foster-Greer-Thorbecke (FGT) poverty measures show that 43.1% poor and 56.9% non-poor resided in rural areas of Pakistan. A Tobit model was employed to examine the determinants of livelihood diversification among households. The result showed that age, gender, marital status, household size and province have significant impact on income diversification. The data show that non-poor and female headed household with higher family size diversify more as compared to poor, male headed household with small size of family members. The place of residence (province used as proxy for place) also plays important role for income diversification as Sindh Province was found more diversified as compared to Punjab and Khyber Pakhtoon Kha (KPK). It is recommended to improve the ways of income diversification among rural household to reduce poverty among them. This can be done by more investment in education with universal access for poor and remote localities households.Keywords: poverty, income diversification, rural Pakistan, Tobit regression model, FGT
Procedia PDF Downloads 3541089 An Investigation on the Effect of Window Tinting on Thermal Comfort inside Office Buildings
Authors: S. El-Azzeh, A. Al-Aqqad, M. Salem, H. Al-Khaldi, S. Thaher
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Thermal comfort studies are very important during the early stages of the building’s design. If this study was ignored, problems will start to occur for the occupants in the future. In hot climates, where solar radiations are entering buildings all year long, occupant’s thermal comfort in office buildings needs to be examined. This study aims to investigate the thermal comfort at an existing office building at the Australian College of Kuwait and test its validity and improve occupant’s thermal satisfaction by covering windows with a heat rejection tint material that enables sunlight to pass through the office while reflecting solar heat outside. Environmental variables were measured using thermal comfort data logger INNOVA 1221 to find the predicted mean vote (PMV) in the selected location. Also, subjective variables were measured to find the actual mean vote (AMV) through surveys distributed among occupants in the selected case study office. All the variables collected were analyzed and classified according to international standards ISO 7730 and ASHRAE55. The results of this study showed improvement in both PMV and AMV. The mean value of PMV based on the original design was 0.691 which dropped to 0.32 after installation and it still at comfort zone. Also, the mean value of the AMV has improved for the first occupant, where before it was -0.46 and it became -1 which is cooler. For the other occupant, it was slightly warm with a mean value of 0.9 and it was improved and became cooler with a -0.25 mean value based on American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) seven-point scale.Keywords: thermal comfort, office buildings, indoor environments, predicted mean vote
Procedia PDF Downloads 1961088 School-Outreach Projects to Children: Lessons for Engineering Education from Questioning Young Minds
Authors: Niall J. English
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Under- and post-graduate training can benefit from a more active learning style, and most particularly so in engineering. Despite this, outreach to young children in primary and secondary schools is less-developed in terms of its documented effectiveness, especially given new emphasis placed within the third level and advanced research program’s on Education and Public Engagement (EPE). Bearing this in mind, outreach and school visits form the basis to ascertain how active learning, careers stimulus and EPE initiatives for young children can inform the university sector, helping to improve future engineering-teaching standards, and enhancing both quality and practicalities of the teaching-and-learning experience. Indeed, engineering-education EPE/outreach work has been demonstrated to lead to several tangible benefits and improved outcomes, such as greater engagement and interest with science/engineering for school-children, careers awareness, enabling teachers with strong contributions to technical knowledge of engineering subjects, and providing development of general professional skills for engineering, e.g., communication and teamwork. This intervention involved active learning in ‘buzz’ groups for young children of concepts in gas engineering, observing their peer interactions to develop university-level lessons on activity learning. In addition, at the secondary level, careers-outreach efforts have led to statistical determinations of motivations towards engineering education and training, which aids in the redesign of engineering curricula for more active learning.Keywords: outreach, education and public engagement, careers, peer interactions
Procedia PDF Downloads 1201087 Responding to and Preventing Sexual and Gender Based Violence Related to Ragging, in University of Kelaniya: A Case Study
Authors: Anuruddhi Edirisinghe, Anusha Edirisinghe, Maithree Wicramasinghe, Sagarika Kannangara, Annista Wijayanayake
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SGBV which refer to acts of inflicting physical, mental or sexual harm or sufferings that deprive a person’s liberty based on one’s gender or sexuality is known to occur in various forms. Ragging in educational institutions can often be one such form of SGBV. Ragging related SGBV is a growing problem despite various legal, policy and programme initiatives introduced over the years. While the punishment of perpetrators through the criminal justice system is expected to bring a deterrent effect, other strategies such as awareness-raising, attitudinal changes, and the empowerment of students to say no to ragging and SGBV will lead to enlightened attitudes about the practice in universities. Thus, effective regular prevention programmes are the need of the hour. The objectives of the paper are to engage with the case of a female fresher subjected to verbal abuse, physical assault and sexual harassment due to events which started as a result of wearing a trouser to the university during the ragging season. The case came to the limelight since a complaint was made to the police and 10 students were arrested under the anti-ragging act. This led to dividend opinions among the student population and a backlash from the student union. Simultaneously, this resulted in the society demanding the stricter implementation of laws and the punishment of perpetrators. The university authority appointed a task force comprising of academics, non-academics, parents, community leaders, stakeholders and students to draw up an action plan to respond to the immediate situation as well as future prevention. The paper will also discuss the implementation of task force plan. The paper is based on interviews with those involved with the issue and the experiences of the task force members and is expected to provide an in-depth understanding of the intricacies and complications associated with dealing with a contentious problem such as ragging. Given the political and ethical issues involved with insider research as well as the sensationalism of the topic, maximum care will be taken to safeguard the interests of those concerned.Keywords: fresher, sexual and gender based violence (SGBV), sexual harassment, ragging
Procedia PDF Downloads 2361086 Fluorescent Analysis of Gold Nanoclusters-Wool Keratin Addition to Copper Ions
Authors: Yao Xing, Hong Ling Liu, Wei Dong Yu
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With the increase of global population, it is of importance for the safe water supply, while, the water-monitoring method with the capability of rapidness, low-cost, green and robustness remains unsolved. In this paper, gold nanoclusters-wool keratin is added into copper ions measured by fluorescent method in order to probe copper ions in aqueous solution. The fluorescent results show that gold nanoclusters-wool keratin exhibits high stability of pHs, while it is sensitive to temperature and time. Based on Gauss fitting method, the results exhibit that the slope of gold nanoclusters-wool keratin with pH resolution under acidic condition is higher compared to it under alkaline solutions. Besides, gold nanoclusters-wool keratin added into copper ions shows a fluorescence turn-off response transferring from red to blue under UV light, leading to the dramatically decreased fluorescent intensity of gold nanoclusters-wool keratin solution located at 690 nm. Moreover, the limited concentration of copper ions tested by gold nanoclusters-wool keratin system is around 1 µmol/L, which meets the need of detection standards. The fitting slope of Stern-Volmer plot at low concentration of copper ions is larger than it at high concentrations, which indicates that aggregated gold nanoclusters are from small amounts to large numbers with the increasing concentration of copper ions. It is expected to provide novel method and materials for copper ions testing with low cost, high efficiency, and easy operability.Keywords: gold nanoclusters, copper ions, wool keratin, fluorescence
Procedia PDF Downloads 2521085 Effect of Steel Fibers on M30 Fly Ash Concrete
Authors: Saksham
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Concrete's versatility and affordability make it a highly competitive building material capable of meeting diverse requirements. However, the increasing demands placed on structures and the need for enhanced durability and performance have driven the development of distinct cementitious materials and concrete composites. One significant aspect of this advancement is the utilization of waste materials from industries, such as fly ash, to improve concrete's properties. Fly ash, a byproduct of coal combustion can enhance concrete's strength and durability while reducing environmental impact. Additionally, steel fibers can enhance concrete's toughness and crack resistance, contributing to improved structural performance. The experimental study aims to optimize the proportion of ingredients in M30-grade concrete, incorporating fly ash and steel fibers. By varying fly ash content (10% to 30%) and steel fiber dosage (0% to 1.5%), the research seeks to determine the optimal combination for achieving the desired compressive strength. Two sets of experiments are conducted: one focusing on varying fly ash content while keeping steel fiber dosage constant, and the other focusing on varying steel fiber dosage while keeping other parameters fixed. Through systematic testing, molding, curing, and evaluation according to specified standards, the research aims to analyze the impact of fly ash and steel fibers on concrete's compressive strength. The findings have the potential to inform engineers about optimized concrete mix designs that balance performance, cost-effectiveness, and sustainability, advancing toward more resilient and environmentally friendly building practices.Keywords: concrete, sustainability, durability, compressive strength
Procedia PDF Downloads 521084 Assessment of Politeness Behavior on Communicating: Validation of Scale through Exploratory Factor Analysis and Confirmatory Factor Analysis
Authors: Abdullah Pandang, Mantasiah Rivai, Nur Fadhilah Umar, Azam Arifyadi
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This study aims to measure the validity of the politeness behaviour scale and obtain a model that fits the scale. The researcher developed the Politeness Behavior on Communicating (PBC) scale. The research method uses descriptive quantitative by developing the PBC scale. The population in this study were students in three provinces, namely South Sulawesi, West Sulawesi, and Central Sulawesi, recorded in the 2022/2023 academic year. The sampling technique used stratified random sampling by determining the number of samples using the Slovin formula. The sample of this research is 1200 students. This research instrument uses the PBC scale, which consists of 5 (five) indicators: self-regulation of compensation behaviour, self-efficacy of compensation behaviour, fulfilment of social expectations, positive feedback, and no strings attached. The PBC scale consists of 34 statement items. The data analysis technique is divided into two types: the validity test on the correlated item values and the item reliability test referring to Cronbach's and McDonald's alpha standards using the JASP application. Furthermore, the data were analyzed using confirmatory factor analysis (CFA) and exploratory factor analysis (EFA). The results showed that the adaptation of the Politeness Behavior on Communicating (PBC) scale was on the Fit Index with a chi-square value (711,800/375), RMSEA (0.53), GFI (0.990), CFI (0.987), GFI (0.985).Keywords: polite behavior in communicating, positive communication, exploration factor analysis, confirmatory factor analysis
Procedia PDF Downloads 1241083 Suicide Conceptualization in Adolescents through Semantic Networks
Authors: K. P. Valdés García, E. I. Rodríguez Fonseca, L. G. Juárez Cantú
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Suicide is a global, multidimensional and dynamic problem of mental health, which requires a constant study for its understanding and prevention. When research of this phenomenon is done, it is necessary to consider the different characteristics it may have because of the individual and sociocultural variables, the importance of this consideration is related to the generation of effective treatments and interventions. Adolescents are a vulnerable population due to the characteristics of the development stage. The investigation was carried out with the objective of identifying and describing the conceptualization of adolescents of suicide, and in this process, we find possible differences between men and women. The study was carried out in Saltillo, Coahuila, Mexico. The sample was composed of 418 volunteer students aged between 11 and 18 years. The ethical aspects of the research were reviewed and considered in all the processes of the investigation with the participants, their parents and the schools to which they belonged, psychological attention was offered to the participants and preventive workshops were carried in the educational institutions. Natural semantic networks were the instrument used, since this hybrid method allows to find and analyze the social concept of a phenomenon; in this case, the word suicide was used as an evocative stimulus and participants were asked to evoke at least five words and a maximum 10 that they thought were related to suicide, and then hierarchize them according to the closeness with the construct. The subsequent analysis was carried with Excel, yielding the semantic weights, affective loads and the distances between each of the semantic fields established according to the words reported by the subjects. The results showed similarities in the conceptualization of suicide in adolescents, men and women. Seven semantic fields were generated; the words were related in the discourse analysis: 1) death, 2) possible triggering factors, 3) associated moods, 4) methods used to carry it out, 5) psychological symptomatology that could affect, 6) words associated with a rejection of suicide, and finally, 7) specific objects to carry it out. One of the necessary aspects to consider in the investigations of complex issues such as suicide is to have a diversity of instruments and techniques that adjust to the characteristics of the population and that allow to understand the phenomena from the social constructs and not only theoretical. The constant study of suicide is a pressing need, the loss of a life from emotional difficulties that can be solved through psychiatry and psychological methods requires governments and professionals to pay attention and work with the risk population.Keywords: adolescents, psychological construct, semantic networks, suicide
Procedia PDF Downloads 1091082 Physical Properties of Crushed Aggregates in Some Selected Quarries in Kwara State, Nigeria
Authors: S. A. Agbalajobi, W. A. Bello
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This study examines rock properties of crushed aggregate in some selected quarries in Kwara state, Nigeria. Some physical properties (chemical composition, mineral composition, particle size distribution) of gneiss sample were determined using ISRM standards. The physicomechanical properties (specific gravity, dry density, porosity, water absorption, point load index, tensile, and compressive strength) of the gneiss rock were evaluated. The analysis on the gneiss samples revealed the mean dry density and the unit weight are 2.52 g/m3, 2.63 g/m3, 2.38 g/m3; and 24.1 kN/m3, 25.78 kN/m3, 23.33 kN/m3, respectively (for locations A,B,C). The water absorption level of the gneiss rock sample ranged from 0.38 % – 0.57 % for the three locations. The mean Schmidt hammer rebound value ranged from 51.0 – 52.4 for the three locations and mean point load index values ranged from 9.89 – 10.56 MPa classified as very high strength while the uniaxial compressive strength of the rock samples revealed that its strength ranged from 120 - 139 MPa (for location A, B, and C) classified as strong rock. The aggregate impact value test and aggregate crushing value test conducted on the gneiss aggregates from the three locations in accordance with British Standard. The gneiss sample from the three locations (A, B, and C) is a good material for the production of construction works such as concrete, bricks, pavement, embankment among others, the compressive strength of the material is within the accepted limit.Keywords: gneiss, aggregate impact, aggregate crushing, physic-mechanical properties, rock hardness
Procedia PDF Downloads 3081081 The Human Process of Trust in Automated Decisions and Algorithmic Explainability as a Fundamental Right in the Exercise of Brazilian Citizenship
Authors: Paloma Mendes Saldanha
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Access to information is a prerequisite for democracy while also guiding the material construction of fundamental rights. The exercise of citizenship requires knowing, understanding, questioning, advocating for, and securing rights and responsibilities. In other words, it goes beyond mere active electoral participation and materializes through awareness and the struggle for rights and responsibilities in the various spaces occupied by the population in their daily lives. In times of hyper-cultural connectivity, active citizenship is shaped through ethical trust processes, most often established between humans and algorithms. Automated decisions, so prevalent in various everyday situations, such as purchase preference predictions, virtual voice assistants, reduction of accidents in autonomous vehicles, content removal, resume selection, etc., have already found their place as a normalized discourse that sometimes does not reveal or make clear what violations of fundamental rights may occur when algorithmic explainability is lacking. In other words, technological and market development promotes a normalization for the use of automated decisions while silencing possible restrictions and/or breaches of rights through a culturally modeled, unethical, and unexplained trust process, which hinders the possibility of the right to a healthy, transparent, and complete exercise of citizenship. In this context, the article aims to identify the violations caused by the absence of algorithmic explainability in the exercise of citizenship through the construction of an unethical and silent trust process between humans and algorithms in automated decisions. As a result, it is expected to find violations of constitutionally protected rights such as privacy, data protection, and transparency, as well as the stipulation of algorithmic explainability as a fundamental right in the exercise of Brazilian citizenship in the era of virtualization, facing a threefold foundation called trust: culture, rules, and systems. To do so, the author will use a bibliographic review in the legal and information technology fields, as well as the analysis of legal and official documents, including national documents such as the Brazilian Federal Constitution, as well as international guidelines and resolutions that address the topic in a specific and necessary manner for appropriate regulation based on a sustainable trust process for a hyperconnected world.Keywords: artificial intelligence, ethics, citizenship, trust
Procedia PDF Downloads 641080 Delivering Comprehensive Sexuality Education to Students with Disability in Special Schools in Fiji
Authors: Sera Ratu, Jane Chivers, Jessica Botfield
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Objectives: The Reproductive and Family Health Association of Fiji (RFHAF) and Family Planning Australia are working together to introduce quality comprehensive sexuality education into Special Schools - which are schools for students with disability. Sexual and reproductive health information is needed by students with disability attending Special Schools. Children with special needs go through the same changes as able-bodied children. The Fiji Disability Inclusion project is a three-year project that started in 2015. One of its objectives is to increase exposure to comprehensive sexuality education for primary and secondary school students with disability. Method: A baseline survey was undertaken with 72 students with disability; it included questions about puberty, sexual health, and relationships. 34 teachers also completed a survey about their views of sexuality education and confidence in delivering it. Consent was facilitated by running information sessions with teachers and parents. The process of gaining consent and completing the surveys was designed to be accessible to students with disability. Given the sensitive nature of reproductive and sexual health, and the potential vulnerability of young people with disability, ethical considerations were important in the design and implementation of the surveys, and ethics approval was obtained. Results: Findings from the surveys suggest that students have mixed knowledge and awareness of sexual health issues. Most teachers reported a need for their students to learn about sexuality and relationships. A positive outcome of conducting the surveys was that RFHAF staff reported they have developed skills and confidence in communicating with young people with a range of disabilities. They have a greater understanding of what students want to learn, and what teachers feel is important. Conclusions: These survey findings will assist RFHAF in developing comprehensive sexuality education programs that are relevant and accessible to students in Special Schools, and to develop an appropriate professional development program for teachers. Findings may also be applicable to other Special Schools when developing sexuality education programs. The education programs developed for students as part of this project, and the professional development programs for teachers, may be relevant to other countries.Keywords: comprehensive sexuality education, delivery, sexual and reproductive health and rights, special schools
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