Search results for: relationship duration

Authors: Benjamin Bae

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This study investigates the relationship between the adoption of International Financial Reporting Standards (IFRS) and the performance of banks in a number of Middle East countries. We examine whether performance levels and audit qualities play any role in adopting the International Financial Reporting Standards (IFRS) in Middle East banks. This study hypothesizes that, in general, banks with high performance and audit quality measures tend to adopt the IFRS than low-performing banks, as the adoption of a new standard takes lots of time and expenses, which could be an additional burden to them. The results show that three hypotheses are strongly supported whereas the cultural factor hypothesis is not. Banks with high ROA and ROE tend to adopt IFRS than low-performing banks. Big banks are also more likely to adopt IFRS than small or medium-sized banks. Contrary to the hypothesis, the Islamic bank status as a cultural factor has some positive impact on the adoption of the banks in the region. Overall, this research adds to our understanding of the bank’s performance. First, evidence on the relationship between the adoption of IFRS and the bank’s performance should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s performance measures.

Keywords: IFRS, financial performance, audit quality, culture, firm size

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Authors: Jaskaran Singh Sidhu

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Aim: The purpose of this study is to find the relationship between wellness among sportsmen and non sportsmen. Methodology: The present study is an experimental study for 80 senior secondary volleyball players of 16-19 years of age from Ludhiana District of Punjab (India), and 80 non-sportsperson were taken from senior secondary school of Ludhiana district. The sample for this study was taken through a random sampling technique. Tools: A five point scale havinf 50 items was used to acess the wellness Statistical Analysis: To find out the relationship among the variables exists or not, a t-test was used to test the significance of the difference between the means. Statistics for each characteristic were calculated; Mean, Standard deviation, Standard error of Mean. Data were analyzed using SPSS (statistical package for the social sciences). Statistical significance was set at p < 0.05. Results: Substantial deviations were noted at p<0.5 in the totality of wellness. Sportsmen show significant differences exist at p<0.5 in three parameters of wellness i.e., physical wellness, mental wellness, and social wellness. In spiritual and emotional wellness attributes, non-sportsmen shows significant difference at p<0.5. Conclusion: From the data interpretation it reflects that overall wellness can be improved by participation in sports. It further noted in study that participation in sports promote the attributes of wellness i.e., physical wellness, mental wellness, emotional wellness and social wellness.

Keywords: physical, mental, social, emotional, wellness, spiritual

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Authors: Chee Wee Gan, Anthony Herr Cheun Ng, Yee Shan Wong, Subbu Venkatraman, Lynne Hsueh Yee Lim

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Otitis media with effusion (OME) is the leading cause of hearing loss in children worldwide. Surgery to insert grommet tube into the eardrum is usually indicated for OME unresponsive to antimicrobial therapy. It is the most common surgery for children. However, current commercially available grommet tubes are non-bioresorbable, not drug-treated, with unpredictable duration of retention on the eardrum to ventilate middle ear. Their functionality is impaired when clogged or chronically infected, requiring additional surgery to remove/reinsert grommet tubes. We envisaged that a novel fully bioresorbable grommet tube with sustained antibiotic release technology could address these drawbacks. In this study, drug-loaded bioresorbable poly(L-lactide-co-ε-caprolactone)(PLC) copolymer grommet tubes were fabricated by microinjection moulding technique. In vitro drug release and degradation model of PLC tubes were studied. Antibacterial property was evaluated by incubating PLC tubes with P. aeruginosa broth. Surface morphology was analyzed using scanning electron microscopy. A preliminary animal study was conducted using guinea pigs as an in vivo model to evaluate PLC tubes with and without drug, with commercial Mini Shah grommet tube as comparison. Our in vitro data showed sustained drug release over 3 months. All PLC tubes revealed exponential degradation profiles over time. Modeling predicted loss of tube functionality in water to be approximately 14 weeks and 17 weeks for PLC with and without drug, respectively. Generally, PLC tubes had less bacteria adherence, which were attributed to the much smoother tube surfaces compared to Mini Shah. Antibiotic from PLC tube further made bacteria adherence on surface negligible. They showed neither inflammation nor otorrhea after 18 weeks post-insertion in the eardrums of guinea pigs, but had demonstrated severe degree of bioresorption. Histology confirmed the new PLC tubes were biocompatible. Analyses on the PLC tubes in the eardrums showed bioresorption profiles close to our in vitro degradation models. The bioresorbable antibiotic-loaded grommet tubes showed good predictability in functionality. The smooth surface and sustained release technology reduced the risk of tube infection. Tube functional duration of 18 weeks allowed sufficient ventilation period to treat OME. Our ongoing studies include modifying the surface properties with protein coating, optimizing the drug dosage in the tubes to enhance their performances, evaluating their functional outcome on hearing after full resoption of grommet tube and healing of eardrums, and developing animal model with OME to further validate our in vitro models.

Keywords: bioresorbable polymer, drug release, grommet tube, guinea pigs, otitis media with effusion

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Authors: Roman Girma Teshome

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The intersection between development and human rights has been the point of scholarly debate for a long time. Consequently, a number of principles, which extend from the right to development to the human rights-based approach to development, have been adopted to understand the dynamics between the two concepts. Despite these attempts, the exact relationship between development and human rights has not been fully discovered yet. However, the inevitable interdependence between the two notions and the idea that development efforts must be undertaken by giving due regard to human rights guarantees has gained momentum in recent years. On the other hand, the emergence of sustainable development as a widely accepted approach in development goals and policies makes this unsettled convergence even more complicated. The place of sustainable development in human rights law discourse and the role of the latter in ensuring the sustainability of development programs call for a systematic study. Hence, this article seeks to explore the relationship between development and human rights, particularly focusing on the place given to sustainable development principles in international human right law. It will further quest whether there is a right to sustainable development recognized therein. Accordingly, the article asserts that the principles of sustainable development are directly or indirectly recognized in various human rights instruments, which provides an affirmative response to the question raised hereinabove. This work, therefore, will make expeditions through international and regional human rights instruments as well as case laws and interpretative guidelines of human rights bodies to prove this hypothesis.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability

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Authors: Ammar Asma, Bouafia Nabiha, Ben Cheikh Asma, Ezzi Olfa, Mahjoub Mohamed, Sma Nesrine, Chouchène Imed, Boussarsar Hamadi, Njah Mansour

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Background: Ventilator-associated pneumonia (VAP) is currently recognized as one of the most relevant causes of morbidity and mortality among intensive care unit (ICU) patients worldwide. Identifying modifiable risk factors for VAP could be helpful for future controlled interventional studies aiming at improving prevention of VAP. The purposes of this study were to determine the incidence and risk factors for VAP in in a Tunisian medical ICU. Materials / Methods: A retrospective case-control study design based on the prospective database collected over a 14-month period from September 15th, 2015 through November 15th, 2016 in an 8-bed medical ICU. Patients under ventilation for over 48 h were included. The number of cases was estimated by Epi-info Software with the power of statistical test equal to 90 %. Each case patient was successfully matched to two controls according to the length of mechanical ventilation (MV) before VAP for cases and the total length of MV in controls. VAP in the ICU was defined according to American Thoracic Society; Infectious Diseases Society of America guidelines. Early onset or late-onset VAP were defined whether the infectious process occurred within or after 96 h of ICU admission. Patients’ risk factors, causes of admission, comorbidities and respiratory specimens collected were reviewed. Univariate and multivariate analyses were performed to determine variables associated with VAP with a p-value < 0.05. Results: During the period study, a total of 169 patients under mechanical ventilation were considered, 34 patients (20.11%) developed at least one episode of VAP in the ICU. The incidence rate for VAP was 14.88/1000 ventilation days. Among these cases, 9 (26.5 %) were early-onset VAP and 25 (73.5 %) were late-onset VAP. It was a certain diagnosis in 66.7% of cases. Tracheal aspiration was positive in 80% of cases. Multi-drug resistant Acinerobacter baumanii was the most common species detected in cases; 67.64% (n=23). The rate of mortality out of cases was 88.23% (n= 30). In univariate analysis, the patients with VAP were statistically more likely to suffer from cardiovascular diseases (p=0.035) and prolonged duration of sedation (p=0.009) and tracheostomy (p=0.001), they also had a higher number of re-intubation (p=0.017) and a longer total time of intubation (p=0.012). Multivariate analysis showed that cardiovascular diseases (OR= 4.44; 95% IC= [1.3 - 14]; p=0.016), tracheostomy (OR= 4.2; 95% IC= [1.16 -15.12]; p= 0.028) and prolonged duration of sedation (OR=1.21; 95% IC= [1.07, 1.36]; p=0.002) were independent risk factors for the development of VAP. Conclusion: VAP constitutes a therapeutic challenge in an ICU setting, therefore; strategies that effectively prevent VAP are needed. An infection control-training program intended to all professional heath care in this unit insisting on bundles and elaboration of procedures are planned to reduce effectively incidence rate of VAP.

Keywords: case control study, intensive care unit, risk factors, ventilator associated pneumonia

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Authors: Dong Liu

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By sending a high-frequency probe wave and a low-frequency pump wave to a specimen, the vibroacoustic method evaluates the defect’s severity according to the modulation index of the received signal. Many studies experimentally proved the significant sensitivity of the modulation index to the tiny contact type defect. However, it has also been found that the modulation index was highly affected by the frequency of probe or pump waves. Therefore, the chirp signal has been introduced to the VAM method since it can assess multiple frequencies in a relatively short time duration, so the robustness of the VAM method could be enhanced. Consequently, the signal processing method needs to be modified accordingly. Various studies utilized different algorithms or combinations of algorithms for processing the VAM signal method by chirp excitation. These signal process methods were compared and used for processing a VAM signal acquired from the steel samples.

Keywords: vibroacoustic modulation, nonlinear acoustic modulation, nonlinear acoustic NDT&E, signal processing, structural health monitoring

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Authors: Ferruh Taspinar, Gulce K. Seyyar, Gamze Kurt, Eda O. Okur, Emrah Afsar, Ismail Saracoglu, Betul Taspinar

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Overweight and obesity has been associated with postural balance. The aim of this study was to investigate the relationship between body composition and balance. One hundred and thirty two young adults (58 male, 74 female) were included in the study. Mean age of participants were found as 21.21±1.51 years. Body composition (body mass index, total body fat ratio, total body muscle ratio) and balance (right anterior, right postero-medial, right postero-lateral, left anterior, left postero-medial, left postero-lateral) were evaluated by Tanita BC-418 and Y balance test, respectively. Pearson correlation analysis was used to evaluate the correlation between the parameters. Significance level in statistical analysis was accepted as 0.05. According to results, no correlation was found between body mass index and balance parameters. There was negative correlation between total body fat ratio and balance parameters (r=0.419-0.509, p˂0.05). On the other hand, positive correlation was found between total body muscle ratio and balance parameters (r=0.390-0.494, p˂0.05). This study demonstrated that body fat and muscle ratio affects the balance. Body composition should be considered in rehabilitation programs including postural balance training.

Keywords: balance, body composition, body mass, young adults

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Authors: Monica Jong, Antonios Banos, Tom Scott, Chris Webster, David Fletcher

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Hydrogen, as a clean alternative to methane, is relatively easy to make, either from water using electrolysis or from methane using steam reformation. However, hydrogen is much trickier to store than methane, and without effective storage, it simply won’t pass muster as a suitable methane substitute. Physical storage of hydrogen is quite inefficient. Storing hydrogen as a compressed gas at pressures up to 900 times atmospheric is volumetrically inefficient and carries safety implications, whilst storing it as a liquid requires costly and constant cryogenic cooling to minus 253°C. This is where DU steps in as a possible solution. Across the periodic table, there are many different metallic elements that will react with hydrogen to form a chemical compound known as a hydride (or metal hydride). From a chemical perspective, the ‘king’ of the hydride forming metals is palladium because it offers the highest hydrogen storage volumetric capacity. However, this material is simply too expensive and scarce to be used in a scaled-up bulk hydrogen storage solution. Depleted Uranium is the second most volumetrically efficient hydride-forming metal after palladium. The UK has accrued a significant amount of DU because of manufacturing nuclear fuel for many decades, and that is currently without real commercial use. Uranium trihydride (UH3) contains three hydrogen atoms for every uranium atom and can chemically store hydrogen at ambient pressure and temperature at more than twice the density of pure liquid hydrogen for the same volume. To release the hydrogen from the hydride, all you do is heat it up. At temperatures above 250°C, the hydride starts to thermally decompose, releasing hydrogen as a gas and leaving the Uranium as a metal again. The reversible nature of this reaction allows the hydride to be formed and unformed again and again, enabling its use as a high-density hydrogen storage material which is already available in large quantities because of its stockpiling as a ‘waste’ by-product. Whilst the tritium storage credentials of Uranium have been rigorously proven at the laboratory scale and at the fusion demonstrator JET for over 30 years, there is a need to prove the concept for depleted uranium hydrogen storage (HyDUS) at scales towards that which is needed to flexibly supply our national power grid with energy. This is exactly the purpose of the HyDUS project, a collaborative venture involving EDF as the interested energy vendor, Urenco as the owner of the waste DU, and the University of Bristol with the UKAEA as the architects of the technology. The team will embark on building and proving the world’s first pilot scale demonstrator of bulk chemical hydrogen storage using depleted Uranium. Within 24 months, the team will attempt to prove both the technical and commercial viability of this technology as a longer duration energy storage solution for the UK. The HyDUS project seeks to enable a true by-product to wonder material story for depleted Uranium, demonstrating that we can think sustainably about unlocking the potential value trapped inside nuclear waste materials.

Keywords: hydrogen, long duration storage, storage, depleted uranium, HyDUS

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Authors: Fan Wei, Tang Yipeng

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The outbreak of COVID-19 in early 2020 has been raging around the world, which has severely affected people's work and life. In today's post-pandemic era, although the pandemic has been effectively controlled, people still need to maintain social distancing at all times to prevent the further spread of the virus. Based on this, social distancing in the context of the pandemic has aroused widespread attention from scholars. At present, most studies exploring the influencing factors of social distancing are studying the negative impact of social distancing on the physical and mental state of special groups from the inter-individual level, and their more focus on the forced complete social distancing during the severe period of the pandemic. Few studies have focused on the impact of social distancing on working groups in the post-pandemic era from the within-individual level. In order to explore this problem, this paper constructs a cross-level moderating model based on resource conservation theory from the perspective of psychological resources. A total of 81 subjects were recruited to fill in the three-stage questionnaires each day for 10 working days, and 661valid questionnaires were finally obtained. Through the empirical tests, the following conclusions were finally obtained: (1) At the within-individual level, daily social distancing is positively correlated with the second day’s recovery, and the individual’s low sociability regulates the relationship between social distancing and recovery. The indirect effect of daily social distancing through recovery has positive relationship employees’ work engagement and work-goal progress only when the individual has low sociability. For individuals with high sociability, none of these paths are significant. (2) At the within-individual level, there is a significant relationship between individual's recovery and work engagement and work-goal progress, indicating that the recovery of resources can produce positive work outcomes. According to the results, this study believes that in the post-pandemic era, social distancing can not only effectively prevent and control the pandemic but also have positive impacts. Employees can use the time and energy originally saved for social activities through social distancing to invest in things that can provide resources and help them recover.

Keywords: social distancing, recovery, work engagement, work goal progress, sociability

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Authors: Ch. Sridevi, A. Chalapathi Rao, P. Srinivasulu

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The location accuracy of data products is a critical parameter in assessing the geometric performance of satellite sensors. This study focuses on reliability analysis of onboard sensors to evaluate their performance in terms of location accuracy performance over time. The analysis utilizes field failure data and employs the weibull distribution to determine the reliability and in turn to understand the improvements or degradations over a period of time. The analysis begins by scrutinizing the location accuracy error which is the root mean square (RMS) error of differences between ground control point coordinates observed on the product and the map and identifying the failure data with reference to time. A significant challenge in this study is to thoroughly analyze the possibility of an infant mortality phase in the data. To address this, the Weibull distribution is utilized to determine if the data exhibits an infant stage or if it has transitioned into the operational phase. The shape parameter beta plays a crucial role in identifying this stage. Additionally, determining the exact start of the operational phase and the end of the infant stage poses another challenge as it is crucial to eliminate residual infant mortality or wear-out from the model, as it can significantly increase the total failure rate. To address this, an approach utilizing the well-established statistical Laplace test is applied to infer the behavior of sensors and to accurately ascertain the duration of different phases in the lifetime and the time required for stabilization. This approach also helps in understanding if the bathtub curve model, which accounts for the different phases in the lifetime of a product, is appropriate for the data and whether the thresholds for the infant period and wear-out phase are accurately estimated by validating the data in individual phases with Weibull distribution curve fitting analysis. Once the operational phase is determined, reliability is assessed using Weibull analysis. This analysis not only provides insights into the reliability of individual sensors with regards to location accuracy over the required period of time, but also establishes a model that can be applied to automate similar analyses for various sensors and parameters using field failure data. Furthermore, the identification of the best-performing sensor through this analysis serves as a benchmark for future missions and designs, ensuring continuous improvement in sensor performance and reliability. Overall, this study provides a methodology to accurately determine the duration of different phases in the life data of individual sensors. It enables an assessment of the time required for stabilization and provides insights into the reliability during the operational phase and the commencement of the wear-out phase. By employing this methodology, designers can make informed decisions regarding sensor performance with regards to location accuracy, contributing to enhanced accuracy in satellite-based applications.

Keywords: bathtub curve, geometric performance, Laplace test, location accuracy, reliability analysis, Weibull analysis

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Authors: Damien Kunjal, Faeezah Peerbhai

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Despite the increasing popularity of exchange-traded funds (ETFs), ETF investment choices may not always be rational. Excess trading volume, misevaluations of securities, and excess return volatility present in financial markets can be attributed to the influence of the overconfidence bias. Whilst previous research has explored the overconfidence bias in stock markets; this study focuses on trading in ETF markets. Therefore, the objective of this study is to investigate the presence of investor overconfidence in the South African ETF market. Using vector autoregressive models, the lead-lag relationship between market turnover and the market return is examined for the market of South African ETFs tracking domestic benchmarks and for the market of South African ETFs tracking international benchmarks over the period November 2000 till August 2019. Consistent with the overconfidence hypothesis, a positive relationship between current market turnover and lagged market return is found for both markets, even after controlling for market volatility and cross-sectional dispersion. This relationship holds for both market and individual ETF turnover suggesting that investors are overconfident when trading in South African ETFs tracking domestic benchmarks and South African ETFs tracking international benchmarks since trading activity depends on past market returns. Additionally, using the global recession as a structural break, this study finds that investor overconfidence is more pronounced after the global recession suggesting that investors perceive ETFs as risk-reducing assets due to their diversification benefits. Overall, the results of this study indicate that the overconfidence bias has a significant influence on ETF investment choices, therefore, suggesting that the South African ETF market is inefficient since investors’ decisions are based on their biases. As a result, the effect of investor overconfidence can account for the difference between the fair value of ETFs and its current market price. This finding has implications for policymakers whose responsibility is to promote the efficiency of the South African ETF market as well as ETF investors and traders who trade in the South African ETF market.

Keywords: exchange-traded fund, market return, market turnover, overconfidence, trading activity

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Authors: Waqas Ali

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Concrete is broadly used as a structural material in the construction of buildings. When the concrete is exposed to elevated temperature, its strength evaluation is very necessary in the existing structure. In this study, the effect of temperature and the reliability of the core test has been evaluated. For this purpose, the cylindrical cores were extracted from High strength concrete (HSC) specimens that were exposed to the temperature ranging from 300 ℃ to 900 ℃ with a constant duration of 4 hr. This study compares the difference between the standard heated cylinders and the cores taken from them after curing of 90 days. The difference of cylindrical control and binary mix samples and extracted cores revealed that there is 12.19 and 12.38% difference at 300℃, while this difference was found to increase up to 12.89%, 13.03% at 500 ℃. Furthermore, this value is recorded as 12.99%, 13.57% and 14.40%, 14.38% at 700 ℃ and 900 ℃, respectively. A total of four equations were developed through a regression model for the prediction of the strength of concrete for both standard cylinders and extracted cores whose R square values were 0.9733, 0.9627 and 0.9473, 0.9452, respectively.

Keywords: high strength, temperature, core, reliability

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Authors: Avigail Moor

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Rape and sexual assault have been widely linked to severe psychological sequelae, the recovery from which often requires professional help. Thanks to the current shift in societal attitudes towards sexual violence, the victim's perspective is increasingly being heard. The present study is yet another step in that direction. Through the investigation of what recovered survivors of sexual assault identify as the therapeutic interventions that most assisted them in overcoming their trauma, guidelines for optimal sexual assault treatment are established. These receive further support from a comparison with expert therapists as to what they view as being most conducive to recovery from rape. In-depth semi-structured interviews were conducted with 15 survivors who have experienced a successful course of therapy and 15 therapists with extensive expertise in the field. The results document considerable agreement between the two perspectives, which share much in common. First, irrespective of the specific techniques involved, both survivors and therapists placed the greatest importance on a respectful and validating therapeutic relationship, that operates to counter the dehumanization and degradation entailed in the assault. In addition, specific interventions were identified, which include the reprocessing of all rape-specific peri-traumatic reactions coupled with the intentional countering of their consequences within the therapeutic relationship. Together, these reports provide a detailed account of post-rape treatment needs and the interventions required for their effective resolution.

Keywords: sexual assault, rape, treatment efficacy, survivors

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Authors: D. De-León-Escobedo, D. J. Delgado-Hernández, S. Pérez

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A probabilistic formulation to assess the slopes safety under the hazard of strong storms is presented and illustrated through a slope in Mexico. The formulation is based on the classical safety factor (SF) used in practice to appraise the slope stability, but it is introduced the treatment of uncertainties, and the slope failure probability is calculated as the probability that SF<1. As the main hazard is the rainfall on the area, statistics of rainfall intensity and duration are considered and modeled with an exponential distribution. The expected life-cycle cost is assessed by considering a monetary value on the slope failure consequences. Alternative mitigation measures are simulated, and the formulation is used to get the measures driving to the optimal one (minimum life-cycle costs). For the example, the optimal mitigation measure is the reduction on the slope inclination angle.

Keywords: expected life-cycle cost, failure probability, slopes failure, storms

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Authors: Badiy Elmabrouk, Abdelhamid Boujarif, Zhiguo Zeng, Stephane Borrel, Robert Heidsieck

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In an era where sustainability is paramount, this paper introduces a machine learning-driven testing protocol to accurately predict diode failures, merging reliability engineering with failure physics to enhance repair operations efficiency. Our approach refines the burn-in process, significantly curtailing its duration, which not only conserves energy but also elevates productivity and mitigates component wear. A case study from GE HealthCare’s repair center vividly demonstrates the method’s effectiveness, recording a high prediction of diode failures and a substantial decrease in energy consumption that translates to an annual reduction of 6.5 Tons of CO2 emissions. This advancement sets a benchmark for environmentally conscious practices in the electronics repair sector.

Keywords: maintenance, burn-in, failure physics, reliability testing

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Authors: Maitreyee Datta

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Buddhist lakṣaņa of pratyakṣa pramā is not the result of the causal analysis of the genesis of it. Naiyāyikas, on the other hand, has provided the lakṣaņa of pratyakṣa in terms of the causal analysis of it. Thus, though in these two philosophical systems philosophers have discussed in detail the nature of pratyakṣa pramā (perception), yet their treatments and understanding of it vary according to their respective understanding of pramā and prmāņa and their relationship. In Nyāya school, the definition (lakṣņa) of perception (pratyakṣa) has been given in terms of the process by virtue of which it has been generated. Thus, Naiyāyikas were found to provide a causal account of perception (pratyakṣa) by virtue of their lakṣaņa of it. But in Buddhist epistemology perception has been defined by virtue of the nature of perceptual knowledge (pratyakṣa pramā) which is devoid of any vikalpa or cognition. These two schools differed due to their different metaphysical presuppositions which determine their epistemological pursuits. The Naiyāyikas admitted pramā and pramāņa as separate events and they have taken pramāņa to be the cause of pramā. These presuppositions enabled them to provide a lakṣaņa of pratyakṣa pramā in terms of the causes by which it is generated. Why did the Buddhist epistemologists define perception by the unique nature of perceptual knowledge instead of the process by which it is generated? This question will be addressed and dealt with in the present paper. In doing so, the unique purpose of Buddhist philosophy will be identified which will enable us to find out an answer to the above question. This enterprise will also reveal the close relationship among some basic Buddhist presuppositions like pratityasamutpādavāda and kṣaņikavāda with Buddhist epistemological positions. In other words, their distinctive notion of pramā (knowledge) indicates their unique epistemological position which is found to comply with their basic philosophical presuppositions. The first section of the paper will present the Buddhist epistemologists’ lakṣaņa of pratyakṣa. The analysis of the lakṣaņa will be given in clear terms to reveal the nature of pratyakṣa as an instance of pramā. In the second section, an effort will be made to identify the uniqueness of such a definition. Here an articulation will be made in which the relationship among basic Buddhist presuppositions and their unique epistemological positions are determined. In the third section of the paper, an effort will be made to compare Nyāya epistemologist’s position regarding pratyakṣa with that of the Buddhist epistemologist.

Keywords: laksana, prama, pramana, pratyksa

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Authors: Davut Uysal

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Turkish higher education system has experienced some structural changes in recent decades, which resulted in the concentration on English language teaching as a foreign language at high education institutions. However, the number of studies examining the relationship between organizational culture and job satisfaction among language teachers at higher education institutions, who are the key elements of the teaching process, is very limited in the country. The main objective of this study is to find out the perceptions of English language instructors regarding organizational culture and its impact on their job satisfaction at School of Foreign Language, Anadolu University in Turkey. Questionnaire technique was used in data collection, and the collected data was analysed with the help of SPSS data analysis program. The findings of the study revealed that the respondents of the study had positive perceptions regarding current organizational culture indicating satisfaction with co-worker relations and administration, supervision support and the work itself, as well as their satisfaction with the available professional development opportunities provided by their institution. A significant relationship between overall organizational culture and job satisfaction was found in the study. This study also presents some key elements to increase the job satisfaction levels of the language teachers by managing corporate communication and to improve the organisational culture based on the findings of the study as they are two interrelated issues.

Keywords: corporate communication, English teacher, organizational culture, job satisfaction

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Authors: Wale Agbaje

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The aim of this research study is to assess the impact of financial statement fraud on profitability of some selected Nigerian manufacturing firms covering (2002-2016). The specific objectives focused on to ascertain the effect of incorrect asset valuation on return on assets (ROA) and to ascertain the relationship between improper expense recognition and return on assets (ROA). To achieve these objectives, descriptive research design was used for the study while secondary data were collected from the financial reports of the selected firms and website of security and exchange commission. The analysis of covariance (ANCOVA) was used and STATA II econometric method was used in the analysis of the data. Altman model and operating expenses ratio was adopted in the analysis of the financial reports to create a dummy variable for the selected firms from 2002-2016 and validation of the parameters were ascertained using various statistical techniques such as t-test, co-efficient of determination (R2), F-statistics and Wald chi-square. Two hypotheses were formulated and tested using the t-statistics at 5% level of significance. The findings of the analysis revealed that there is a significant relationship between financial statement fraud and profitability in Nigerian manufacturing industry. It was revealed that incorrect assets valuation has a significant positive relationship and so also is the improper expense recognition on return on assets (ROA) which serves as a proxy for profitability. The implication of this is that distortion of asset valuation and expense recognition leads to decreasing profit in the long run in the manufacturing industry. The study therefore recommended that pragmatic policy options need to be taken in the manufacturing industry to effectively manage incorrect asset valuation and improper expense recognition in order to enhance manufacturing industry performance in the country and also stemming of financial statement fraud should be adequately inculcated into the internal control system of manufacturing firms for the effective running of the manufacturing industry in Nigeria.

Keywords: Althman's Model, improper expense recognition, incorrect asset valuation, return on assets

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Authors: Tehila Wright

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Being involved in romantic relationships is a key task in the development of identity during emerging adulthood. To date, little research has focused on romantic relationships among young women who have coped with situations of distress and are treated by social workers. Moreover, the role of social workers in young women’s romantic relations is underexplored. This paper focuses on young women’s perception of the role played by their social workers in guiding them through romantic relationships. Methodology: This qualitative-feminist study is based on semi-structured in-depth interviews with 25 young heterosexual Jewish women aged 18-25 who are currently supported by social workers in the welfare system. Findings: The findings uncover three meanings given by participants to their relations with social workers regarding the young women's romantic relationships: 1)” The social worker as role model” namely, the social worker as setting an example for healthy conduct in romantic relationships. 2) "The social worker as savior," namely, the social worker as the one who supports participants escaping abusive romantic relationships. 3) "The present-absent social worker,” namely, despite being a significant figure in their lives, the social worker is experienced as disconnected and alienated. Conclusions and practice: Social workers can have a positive and important contribution to the romantic relationships of these young women. To be a central source of support in the young women's life, the social workers must be able to establish a relationship of trust with the young women.

Keywords: young women, emerging adulthood, romantic relationship, women in distress

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Authors: Barbara Magallona

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Given the observations between students who were active participants in a dialogue with their teacher and students who simply answered the teacher’s questions, the researcher will investigate the relationship between student-teacher dialogue in the classroom and the development of higher level thinking skills with an emphasis on the questioning techniques used by the teacher. The study posits the main question: What is the relationship between teachers’ questioning techniques and the development of students’ higher level thinking skills in a literature class (or in literature classes) in Xavier? The following are the study’s sub-questions: a) What types of questions do literature teachers at Xavier School ask? b) What types of responses do literature students at Xavier School give to teachers' questions? c) To what extent is the development of students' higher level thinking skills shown in teacher-student classroom dialogues in Xavier School's literature classroom? Since questioning techniques and student responses in the literature classroom form the core of this paper and in order to evaluate them, the study uses Andersen and Krathwohl’s revision of Harold Bloom’s Taxonomy of Educational Objectives. Teun van Dijk’s discourse-cognition-society triangle will be used as a theoretical framework to design and to guide the classroom interaction.

Keywords: discourse analysis, literature classroom, questioning techniques, secondary education

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Authors: Jan Cernohorsky

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This article aims to assess the evolution of imperfect competition in selected banking markets, in particular in the banking markets of Slovakia, Poland, Hungary, Slovenia and Croatia. Another objective is to assess the evolution of the relationship of imperfect competition and profit development in the banking markets. The article first provides an overview of literature on the topic. It then measures the degree of imperfect competition in individual markets using the Herfindahl-Hirschman Index. The commonly used indicator of total assets was chosen as an indicator. Based on this measurement, the individual banking sectors are categorized into theoretical definitions of the various types of imperfect competition - namely all surveyed banking sectors falling within the theoretical definition of monopolistic competition. Subsequently, using correlation analysis, i.e., the Pearson correlation coefficient, or the Spearman correlation coefficient, the connection between the evolution of imperfect competition and the development of the gross profit on selected banking markets was surveyed. It was found that with the exception of the banking market in Slovenia, where there is a positive correlation; there is no correlation between the evolution of imperfect competition and profit development in the selected markets. This means a recommendation for the regulators that it is not appropriate to rationalize a higher degree of regulation in granting banking licenses on the size of the profits attained in the banking market, as the relationship between the degree of concentration in the banking market and the amount of profit according to our measurements does not exist.

Keywords: bank, banking system, imperfect competition, profitability

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Authors: Tao Zhang

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As the competition of all kinds of festival events becomes more and more fierce, more and more event organizers try to design a blended festivalscape by integrating multifaceted environmental cues in order to raise the service quality of festival events and then raise visitors’ satisfaction. As the main type of festival events, food festivals are popular in all over the world. The organizers’ of food festivals also try to mix food with multifaceted environmental cues (e.g., music, stage, light, dance) to design a blended festivalscape. However, until now little studies explore the environmental cues of food festivals and their relationship with visitors’ satisfaction. Therefore, the aim of this study is to ascertain the environmental cues of food festival and their relationship with visitors’ satisfaction by using the blended festivalscape theory. Using convenient sampling method, this study investigated 1,000 food festival visitors in Macau. Factor analysis showed there are mainly six environmental cues (i.e., food, atmosphere, program, staff, facility, and information). All six environmental cues are positively related with visitors’ satisfaction, while the most influential factors are food, atmosphere, and program. This study showed that festival event organizers’ should focus on the topic of their festival event, build festival atmosphere, and create interesting programs in order to design a blended festivalscape and then raise visitors’ satisfaction.

Keywords: environmental cue, event, festival, satisfaction

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Authors: Jalal Haghighat Monfared, Zahra Akbari

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Today, business executives need to have useful information to make better decisions. Banks have also been using information tools so that they can direct the decision-making process in order to achieve their desired goals by rapidly extracting information from sources with the help of business intelligence. The research seeks to investigate whether there is a relationship between the quality of decision making and the business intelligence capabilities of Mellat Bank. Each of the factors studied is divided into several components, and these and their relationships are measured by a questionnaire. The statistical population of this study consists of all managers and experts of Mellat Bank's General Departments (including 190 people) who use commercial intelligence reports. The sample size of this study was 123 randomly determined by statistical method. In this research, relevant statistical inference has been used for data analysis and hypothesis testing. In the first stage, using the Kolmogorov-Smirnov test, the normalization of the data was investigated and in the next stage, the construct validity of both variables and their resulting indexes were verified using confirmatory factor analysis. Finally, using the structural equation modeling and Pearson's correlation coefficient, the research hypotheses were tested. The results confirmed the existence of a positive relationship between decision quality and business intelligence capabilities in Mellat Bank. Among the various capabilities, including data quality, correlation with other systems, user access, flexibility and risk management support, the flexibility of the business intelligence system was the most correlated with the dependent variable of the present research. This shows that it is necessary for Mellat Bank to pay more attention to choose the required business intelligence systems with high flexibility in terms of the ability to submit custom formatted reports. Subsequently, the quality of data on business intelligence systems showed the strongest relationship with quality of decision making. Therefore, improving the quality of data, including the source of data internally or externally, the type of data in quantitative or qualitative terms, the credibility of the data and perceptions of who uses the business intelligence system, improves the quality of decision making in Mellat Bank.

Keywords: business intelligence, business intelligence capability, decision making, decision quality

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Authors: Baptiste Bouvier

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While we are constantly flooded with stimuli in daily life, attention allows us to select the ones we specifically process and ignore the others. Some salient stimuli may sometimes pass this filter independently of our will, in a "bottom-up" way. The role of the acoustic properties of the timbre of a sound on its salience, i.e., its ability to capture the attention of a listener, is still not well understood. We implemented a paradigm called the "additional singleton paradigm", in which participants have to discriminate targets according to their duration. This task is perturbed (higher error rates and longer response times) by the presence of an irrelevant additional sound, of which we can manipulate a feature of our choice at equal loudness. This allows us to highlight the influence of the timbre features of a sound stimulus on its salience at equal loudness. We have shown that a stimulus that is brighter than the others but not louder leads to an attentional capture phenomenon in this framework. This work opens the door to the study of the influence of any timbre feature on salience.

Keywords: attention, audition, bottom-up attention, psychoacoustics, salience, timbre

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Authors: Tondani Mudau, Sherine B. Van Wyk, Zuhayr Kafaar, Janan Dietrich

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Female adolescents residing in a patriarchal society such as South Africa are more inclined to embrace feminine ideologies. Internalizing these ideologies may expose female adolescents to mental health challenges such as depression and anxiety. This study explored whether the internalisation of adolescent femininity ideologies namely, objectified relationship with own body (ORB) and inauthentic self in relationships (ISR) predicted anxiety and depression in late female adolescents at Stellenbosch University. The sample of the study consisted of 1451 (18-24) female undergraduate and postgraduate students enrolled at Stellenbosch University. The mean age of the participants was 20 (SD=1.46), and most participants (39.7%) were first-year students. The study employed a cross-sectional quantitative research design. Data was collected through an online self-completion survey, the survey consisted of three sections, the first section asked biographical questions regarding age, gender, race and family background. The second section measured the internalisation of feminine ideologies by using the adolescent femininity ideology scale which has two subscales namely inauthentic self in relationship with others (ISR) and objectified relationship with one’s own body (ORB). The ISR scale had the Cronbach Alpha of 0.76, and the ORB scale had the Cronbach Alpha of 0.83. The third section measured mental health (depression and anxiety) by using the Hopkins Symptoms 25-checklist which had the Cronbach Alpha of 0.93. Data were analysed through multiple linear regression from IBM SPSS (Statistical Package for the Social Sciences Version 24). The overall results of the multiple linear regression showed that The AFIS combination accounted for 14% for anxiety as measured by the Hopkins Symptoms Checklist R² = .142, F (2, 682) = 56.431, p < .001. The combination also accounted for 24% for depression as measured by the Hopkins Symptoms Checklist R² = .239, F (2, 682) = 106.971, p < .0. The findings in this study affirm the objectification and feminist theory contentions that internalising femininity ideologies (ISR and ORB) predict negative mental health in female adolescents.

Keywords: adolescents, anxiety, depression, feminine ideologies, inauthentic self, mental health, self-objectification, South Africa

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Authors: Stephen V. Crowder, Jonathan W. Lane

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With short production development times, there is an increased need to demonstrate product reliability relatively quickly with minimal testing. In such cases there may be few if any observed failures. Thus it may be difficult to assess reliability using the traditional reliability test plans that measure only time (or cycles) to failure. For many components, degradation measures will contain important information about performance and reliability. These measures can be used to design a minimal test plan, in terms of number of units placed on test and duration of the test, necessary to demonstrate a reliability goal. In this work we present a case study involving an electronic component subject to degradation. The data, consisting of 42 degradation paths of cycles to failure, are first used to estimate a reliability function. Bootstrapping techniques are then used to perform power studies and develop a minimal reliability test plan for future production of this component.

Keywords: degradation measure, time to failure distribution, bootstrap, computational science

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Authors: Adaobi Anakwe, Wilson Majee, Kari White, Rhonda BeLue

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Background: Black men in the U.S. have overall poorer health, are more likely to experience unintended pregnancies, and have pregnancies (with their partner) at younger ages than other racial/ethnic groups. These factors increase the likelihood that pregnancies among Black fathers will occur at suboptimal paternal health. Although several community-based programs exist to support low-income Black fathers’ involvement with their families, little is known about the sexual and reproductive health, and family planning needs of fathers enrolled in these programs. The objective of this study was to quantitatively examine the relationship between Black fathers’ fertility desires and pregnancy prevention strategies and qualitatively explore the nuances of this relationship. Methods: A concurrent mixed-methods approach was used to survey 36 and interview 13 Black fathers from low-income backgrounds, who were participating in a community-based fatherhood program in a Midwestern urban area. Fathers in this study were ≥18 years old with at least one child. Differences between groups were compared using Fisher’s Exact tests and thematic analyses to examine the relationship between participants' fertility desires and reproductive planning practices. Results: Participants had a median age of 33 years, and 72% were non-residential biological parents. About 40% of men desired pregnancy, and 69% reported they or their partner always used contraception. In bivariate analysis, participants’ fertility desires were not associated with pregnancy prevention (p=0.251). Although most interview participants desired pregnancies, several factors contributed to their ability to plan for a pregnancy. Men felt that using contraception to prevent pregnancies was dependent on navigating trust with a partner. Health before pregnancy and financial stability were also important. Overall, participants thought that using an adult mindset, in which they considered the consequences of unprotected sex, was key to family planning. Conclusion: Black fathers may not desire pregnancy and consider a variety of factors, but this does not always result in active pregnancy prevention/contraceptive use. Community-based organizations already working with Black fathers can be leveraged to increase reproductive health awareness and facilitate reproductive planning for fathers.

Keywords: reproductive planning, reproductive health, preconception health, Black fathers, fertility desires, pregnancy

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Authors: Laura G. Caixeta, Maico R. Severino

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One of the biggest challenges that the industries find nowadays is to incorporate sustainability practices into its operations. The Green Supply Chain Management (GSCM) concept assists industries in such incorporation. For the full application of this concept is important that enterprises of a same supply chain have the GSCM practices coordinated among themselves. Note that this type of analyses occurs on the context of developed countries and sectors considered big impactors (as automotive, mineral, among others). The propose of this paper is to analyze as the GSCM concepts are applied on the Brazilian animal nutrition industries. The method used was the Case Study. For this, it was selected a supply chain relationship composed by animal nutrition products manufacturer (Enterprise A) and its supplier of animal waste, such as blood, viscera, among others (Enterprise B). First, a literature review was carried out to identify the main GSCM practices. Second, it was done an individual analysis of each one selected enterprise of the application of GSCM concept. For the observed practices, the coordination of each practice in this supply chain was studied. And, it was developed propose of GSCM applications for the practices no observed. The findings of this research were: a) the systematization of main GSCM practices, as: Internal Environment Management, Green Consumption, Green Design, Green Manufacturing, Green Marketing, Green Packaging, Green Procurement, Green Recycling, Life Cycle Analysis, Consultation Selection Method, Environmental Risk Sharing, Investment Recovery, and Reduced Transportation Time; b) the identification of GSCM practices on Enterprise A (7 full application, 3 partial application and 3 no application); c) the identification of GSCM practices on Enterprise B (2 full application, 2 partial application and 9 no application); d) the identification of how is the incentive and the coordination of the GSCM practices on this relationship by Enterprise A; e) proposals of application and coordination of the others GSCM practices on this supply chain relationship. Based on the study, it can be concluded that its possible apply GSCM on animal nutrition industries, and when occurs the motivation on the application of GSCM concepts by a supply chain echelon, these concepts are deployed for the others supply chain echelons by the coordination (orchestration) of the first echelon.

Keywords: animal nutrition industries, coordination, green supply chain management, supply chain management, sustainability

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Authors: Fayaz Moosavi, Saeid Moradyfard

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One of the methods in avoiding management fraud and increasing the quality of financial information, is the notification of qualitative features of financial information, including conservatism characteristic. Although taking a conservatism approach, while boosting the quality of financial information, is able to reduce the informational risk and the cost of capital stock of commercial department, by presenting an improper image about the situation of the commercial department, raises the risk of failure in returning the main and capital interest, and consequently the cost of capital of the commercial department. In order to know if conservatism finally leads to the increase or decrease of the cost of capital or does not have any influence on it, information regarding accepted companies in Tehran stock exchange is utilized by application of pooling method from 2007 to 2012 and it included 124 companies. The results of the study revealed that there is an opposite and meaningful relationship between conditional conservatism and the cost of capital of the company. In other words, if bad and unsuitable news and signs are reflected sooner than good news in accounting profit, the cost of capital of the company increases. In addition, there is a positive and meaningful relationship between the cost of capital and lack of information asymmetry.

Keywords: conditional conservatism, lack of information asymmetry, the cost of capital, stock exchange

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Authors: Hatharasinghe Liyanage Saneetha Chathaurika, Shreenika De Silva Weliange

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Background and Significance of the Study: Natural and human-induced disasters have become more common due to rapid development and climate change. Therefore hospitalization due to injuries has increased in the midst of advancement in medicine. Prehospital trauma care is critical in reducing morbidity and mortality following injury. Army soldiers are one of the first responder categories after a major disaster causing injury. Thus, basic life support measures taken by trained lay first responders is life-saving, it is important to build up their capacities by updating their knowledge and practices while cultivating positive attitudes toward it. Objective: To describe knowledge, attitudes and practices on prehospital trauma care among army soldiers in Matara District. Methodology: A descriptive cross sectional study was carried out among army soldiers in Matara district. The whole population was studied belonging to the above group during the study period. Self-administered questionnaire was used as the study instrument. Cross tabulations were done to identify the possible associations using chi square statistics. Knowledge and practices were categorized in to two groups as “Poor” and “Good” taking 50% as the cut off. Results: The study population consists of 266 participants (response rate 97.79%).The overall level of knowledge on prehospital trauma care is poor (78.6%) while knowledge on golden hour of trauma (77.1%), triage system (74.4%), cardio pulmonary resuscitation (92.5%) and transportation of patients with spinal cord injury (69.2%) was markedly poor. Good knowledge is significantly associated with advance age, higher income and higher level of education whereas it has no significant association with work duration. More than 80% of them had positive attitudes on most aspects of prehospital trauma care while majority thinks it is good to have knowledge on this topic and they would have performed better in disaster situations if they were trained on pre-hospital trauma care. With regard to the practice, majority (62.8%) is included in the group of poor level of practice. They lack practice on first-aid, cardiopulmonary resuscitation and safe transportation of the patients. Moreover, they had less opportunity to participate in drills/simulation programs done on disaster events. Good practice is significantly associated with advance age and higher level of education but not associated with level of income and working duration of army soldiers. Highly significant association was observed between the level of knowledge and level of practice on prehospital trauma care of army soldiers. It is observed that higher the knowledge practices become better. Conclusion: A higher proportion of army soldiers had poor knowledge and practice on prehospital trauma care while majority had positive attitudes regarding it. Majority lacks knowledge and practice in first-aid and cardiopulmonary resuscitation. Due to significant association observed between knowledge and practice it can be recommended to include a training session on prehospital trauma care in the basic military curriculum which will enhance the ability to act as first responders effectively. Further research is needed in this area of prehospital trauma care to enhance the qualitative outcome.

Keywords: disaster, prehospital trauma care, first responders, army soldiers

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