Search results for: character recognition
787 Hyaluronic Acid Binding to Link Domain of Stabilin-2 Receptor
Authors: Aleksandra Twarda, Dobrosława Krzemień, Grzegorz Dubin, Tad A. Holak
Abstract:
Stabilin-2 belongs to the group of scavenger receptors and plays a crucial role in clearance of more than 10 ligands from the bloodstream, including hyaluronic acid, products of degradation of extracellular matrix and metabolic products. The Link domain, a defining feature of stabilin-2, has a sequence similar to Link domains in other hyaluronic acid receptors, such as CD44 or TSG-6, and is responsible for most of ligands binding. Present knowledge of signal transduction by stabilin-2, as well as ligands’ recognition and binding mechanism, is limited. Until now, no experimental structures have been solved for any segments of stabilin-2. It has recently been demonstrated that the stabilin-2 knock-out or blocking of the receptor by an antibody effectively opposes cancer metastasis by elevating the level of circulating hyaluronic acid. Moreover, loss of expression of stabilin-2 in a peri-tumourous liver correlates with increased survival. Solving of the crystal structure of stabilin-2 and elucidation of the binding mechanism of hyaluronic acid could enable the precise characterization of the interactions in the binding site. These results may allow for designing specific small-molecule inhibitors of stabilin-2 that could be used in cancer therapy. To carry out screening for crystallization of stabilin-2, we cloned constructs of the Link domain of various lengths with or without surrounding domains. The folding properties of the constructs were checked by nuclear magnetic resonance (NMR). It is planned to show the binding of hyaluronic acid to the Link domain using several biochemical methods, i.a. NMR, isothermal titration calorimetry and fluorescence polarization assay.Keywords: stabilin-2, Link domain, X-ray crystallography, NMR, hyaluronic acid, cancer
Procedia PDF Downloads 403786 Learning a Bayesian Network for Situation-Aware Smart Home Service: A Case Study with a Robot Vacuum Cleaner
Authors: Eu Tteum Ha, Seyoung Kim, Jeongmin Kim, Kwang Ryel Ryu
Abstract:
The smart home environment backed up by IoT (internet of things) technologies enables intelligent services based on the awareness of the situation a user is currently in. One of the convenient sensors for recognizing the situations within a home is the smart meter that can monitor the status of each electrical appliance in real time. This paper aims at learning a Bayesian network that models the causal relationship between the user situations and the status of the electrical appliances. Using such a network, we can infer the current situation based on the observed status of the appliances. However, learning the conditional probability tables (CPTs) of the network requires many training examples that cannot be obtained unless the user situations are closely monitored by any means. This paper proposes a method for learning the CPT entries of the network relying only on the user feedbacks generated occasionally. In our case study with a robot vacuum cleaner, the feedback comes in whenever the user gives an order to the robot adversely from its preprogrammed setting. Given a network with randomly initialized CPT entries, our proposed method uses this feedback information to adjust relevant CPT entries in the direction of increasing the probability of recognizing the desired situations. Simulation experiments show that our method can rapidly improve the recognition performance of the Bayesian network using a relatively small number of feedbacks.Keywords: Bayesian network, IoT, learning, situation -awareness, smart home
Procedia PDF Downloads 523785 Comparative Analysis of Local Acceptance of Renewable Energy Facilities and Spent Nuclear Fuel Repositories
Authors: Taehyun Kim, Hyunjoo Park, Taehyun Kim
Abstract:
Public deliberation committee on Shin-Gori Nuclear Reactors No. 5 & 6 in South Korea recently suggested policy recommendation in July 2017 including complementary measures for resumption of construction: 1) nuclear power generation reduction, 2) expansion of investment to increase proportion of renewable energy, 3) repositories of spent nuclear fuel. Even when constructing eco-friendly renewable energy facilities such as solar and wind power plants, local residents are opposed to construction of these facilities due to environmental pollution and health impacts. In order to transform eco-friendly energy, it is necessary to convert nuclear energy into renewable energy and to take measures to increase the acceptance of residents through the participation of citizens. Therefore, this study aims to compare the factors of local acceptance of renewable energy facilities and spent nuclear fuel repositories through literature review and in-depth interview. The results show that environmental and economic concerns, risk perceptions, sociality, demographic characteristics and subjective recognition types affect the local acceptance for spent nuclear fuel repository. The factors of local acceptance for renewable energy facilities are partially coincide with those for spent nuclear fuel repository. The results of this study will contribute to improving residents' acceptance and reducing conflicts when determining the location of facilities in the future.Keywords: local acceptance, renewable energy facility, spent nuclear fuel repository, interview
Procedia PDF Downloads 301784 Research the Counseling of Taichung Taiwan's 10 Creative Zones
Authors: Feng Shih-Jen, Chiang Yi-Hua, Yang Min-Chih
Abstract:
After going through mass production and contract manufacturing phases, under the global consumption trend, Taiwan’s traditional industry has turned to creative design, research and development to gain recognition in the consumer market, build competitiveness in the global market and further promote the products from Taiwan’s traditional industry. Taichung City is rich in cultural creative resources, outperforming other counties/cities in originality, creative talents, cultural taste, art/culture participation and global marketing. As the result this has created a diversified and vibrant cultural market in Taichung, giving Taichung the highest potential as a cultural creative city. This research, through the project by Taichung Cultural Creative Industry Promotion Office, has built an exchange platform for the cultural creative industry in central Taiwan. The platform will promote exchanges of creative ideas in the cultural creative industry in Taiwan as well as industrial transformation and brings more value for the industry. This study also proposes the idea of “Taichung Cultural Creative Exhibition” Therefore, this study was conducted in Taiwan, Taichung 10 Creative Zone Exhibition, which is divided into four stages counseling. Respectively, of the first order: the cultural creative Zone specialty shops offer; The second stage is the industrial settlement discussions and counseling workshops in the ground; The third stage of consultation for the recruitment of the cultural creative businesses separate estate; The fourth stage is the story of the build cultural and creative industry. Hope through periodic counseling, handling Taichung 10 Creative Zone Exhibition.Keywords: cultural creative industry, counseling, Taichung, Taiwan's creative zones
Procedia PDF Downloads 498783 The Morality of the Sensitive in Adorno: Suffering and Recognition in the Mimesis Model
Authors: Talita Cavaignac
Abstract:
Adorno's critique of totality, especially in a split society marked by reification, also rests on the impossibility of generalizing normative principles. Given the unfeasibility of normative universalizations, which conditions can justify the possibility of criticism and normativity in Adorno's thought? If reason itself is still entangled in alienation from the model of the domination of nature, how could be possible a critical theory? In political terms, if the notion of totality is challenged by the critique of identity, how can Adorno maintain the ideal of liberation and reconciliation between private interests and the possibility of some sort of ethics without giving up a materialist theory of society and without betting in a necessary link between redemption and history? Faced with this complex of questions, it is intended to reflect on the sense in which the notion of ‘suffering’ could throw help to the epistemological problem of the foundations of criticism in Adorno's work. The idea is that, in contrast to a universalizable model of justice, Adorno mobilizes in the notion of ‘suffering’ a gateway to the critical reflection of society. He would thus develop an approach to moral problems through the sensual-bodily perspective, fear, pain, and somatic factors. Nevertheless, due to the attention to the damaged experience and to the constitution of subjectivity -a sense in which the concept of mimesis continues to stand out- we understand suffering as an expression of an objective reification. Following the statement of other authors, the intention is to think how the resources linked to the idea of ‘suffering’ in Adorno's writings are engaged in the reflection of the problem of morality and of the contradictions between universal and particular (articulated in Hegel's tradition).Keywords: ethics, morality, sensitive, Theodor Adorno
Procedia PDF Downloads 136782 A Study on Neighborhood of Dwelling with Historical-Islamic Architectural Elements
Authors: M.J. Seddighi, Moradchelleh, M. Keyvan
Abstract:
The ultimate goal in building a city is to provide pleasant, comfortable and nurturing environment as a context of public life. City environment establishes strong connection with people and their surrounding habitant, acting as relevance in social interactions between citizens itself. Urban environment and appropriate municipal facilities are the only way for proper communication between city and citizens and also citizens themselves.There is a need for complement elements between buildings and constructions to settling city life through which the move, comfort, reactions and anxiety will adjust and reflect the spirit to the city. In the surging development of society, urban’ spaces are encountered evolution, sometimes causing the symbols to fade and waste, and as a result, leading to destroy belongs among humans and their physical liquidate. Houses and living spaces exhibit materialistic reflection of life style. In the other words, way of life makes the symbolic essence of living spaces. In addition, it is of sociocultural factor of lifestyle, consisting the concepts and culture, morality, worldview, and national character. Culture is responsible for some crucial meaningful needs which can be wide because they depend on various causes such as perception and interpretation of believes, philosophy of life, interaction with neighbors and protection against climate and enemies. The bi-lateral relationship between human and nature is the main factor that needs to be properly addressed. It is because of the fact that the approach which is taken against landscape and nature has a pertinent influence on creation and shaping the structure of a house. The first response of human in tackling the environment is to build a “shelter” and place as dwelling. This has been a crucial factor in all time periods. In the proposed study, dwelling in Khorasgan’ Stream, as an area located in one of the important historical city of Iran, has been studied. Khorasgan’ Stream is the basic constituent elements of the present architectural form of Isfahan. The influence of Islamic spiritual culture and neighborhood with the historical elements on the dwelling of the selected location, subsequently on other regions of the town are presented.Keywords: dwelling, neighborhood, historical, Islamic, architectural elements
Procedia PDF Downloads 411781 Study on Preparation and Storage of Composite Vegetable Squash of Tomato, Pumpkin and Ginger
Authors: K. Premakumar, R. G. Lakmali, S. M. A. C. U. Senarathna
Abstract:
In the present world, production and consumption of fruit and vegetable beverages have increased owing to the healthy life style of the people. Therefore, a study was conducted to develop composite vegetable squash by incorporating nutritional, medicinal and organoleptic properties of tomato, pumpkin and ginger. Considering the finding of several preliminary studies, five formulations in different combinations tomato pumpkin were taken and their physico-chemical parameters such as pH, TSS, titrable acidity, ascorbic acid content and total sugar and organoleptic parameters such as colour, aroma, taste, nature, overall acceptability were analyzed. Then the best sample was improved by using 1 % ginger (50% tomato+ 50% pumpkin+ 1% ginger). Best three formulations were selected for storage studied. The formulations were stored at 30 °C room temperature and 70-75% of RH for 12 weeks. Physicochemical parameters , organoleptic and microbial activity (total plate count, yeast and mold, E-coil) were analyzed during storage periods and protein content, fat content, ash were also analysed%.The study on the comparison of physico-chemical and sensory qualities of stored Squashes was done up to 12 weeks storage periods. The nutritional analysis of freshly prepared tomato pumpkin vegetable squash formulations showed increasing trend in titratable acidity, pH, total sugar, non -reducing sugar, total soluble solids and decreasing trend in ascorbic acid and reducing sugar with storage periods. The results of chemical analysis showed that, there were the significant different difference (p < 0.05) between tested formulations. Also, sensory analysis also showed that there were significant differences (p < 0.05) for organoleptic character characters between squash formulations. The highest overall acceptability was observed in formulation with 50% tomato+ 50% pumpkin+1% ginger and all the all the formulations were microbiologically safe for consumption. Based on the result of physico-chemical characteristics, sensory attributes and microbial test, the Composite Vegetable squash with 50% tomato+50% pumpkin+1% ginger was selected as best formulation and could be stored for 12 weeks without any significant changes in quality characteristics.Keywords: nutritional analysis, formulations, sensory attributes, squash
Procedia PDF Downloads 199780 Employee Engagement
Authors: Jai Bakliya, Palak Dhamecha
Abstract:
Today customer satisfaction is given utmost priority be it any industry. But when it comes to hospitality industry this applies even more as they come in direct contact with customers while providing them services. Employee engagement is new concept adopted by Human Resource Department which impacts customer satisfactions. To satisfy your customers, it is necessary to see that the employees in the organisation are satisfied and engaged enough in their work that they meet the company’s expectations and contribute in the process of achieving company’s goals and objectives. After all employees is human capital of the organisation. Employee engagement has become a top business priority for every organisation. In this fast moving economy, business leaders know that having a potential and high-performing human resource is important for growth and survival. They recognize that a highly engaged manpower can increase innovation, productivity, and performance, while reducing costs related to retention and hiring in highly competitive talent markets. But while most executives see a clear need to improve employee engagement, many have yet to develop tangible ways to measure and tackle this goal. Employee Engagement is an approach which is applied to establish an emotional connection between an employee and the organisation which ensures the employee’s commitment towards his work which affects the productivity and overall performance of the organisation. The study was conducted in hospitality industry. A popular branded hotel was chosen as a sample unit. Data were collected, both qualitative and quantitative from respondents. It is found that employee engagement level of the organisation (Hotel) is quite low. This means that employees are not emotionally connected with the organisation which may in turn, affect performance of the employees it is important to note that in hospitality industry individual employee’s performance specifically in terms of emotional engagement is critical and, therefore, a low engagement level may contribute to low organisation performance. An attempt to this study was made to identify employee engagement level. Another objective to take this study was to explore the factors impeding employee engagement and to explore employee engagement facilitation. While in the hospitality industry where people tend to work for as long as 16 to 18 hours concepts like employee engagement is essential. Because employees get tired of their routine job and in case where job rotation cannot be done employee engagement acts as a solution. The study was conducted at Trident Hotel, Udaipur. It was conducted on the sample size of 30 in-house employees from 6 different departments. The various departments were: Accounts and General, Front Office, Food & Beverage Service, Housekeeping, Food & Beverage Production and Engineering. It was conducted with the help of research instrument. The research instrument was Questionnaire. Data collection source was primary source. Trident Udaipur is one of the busiest hotels in Udaipur. The occupancy rate of the guest over there is nearly 80%. Due the high occupancy rate employees or staff of the hotel used to remain very busy and occupied all the time in their work. They worked for their remuneration only. As a result, they do not have any encouragement for their work nor they are interested in going an extra mile for the organisation. The study result shows working environment factors including recognition and appreciation, opinions of the employee, counselling, feedback from superiors, treatment of managers and respect from the organisation are capable of increasing employee engagement level in the hotel. The above study result encouraged us to explore the factors contributed to low employee engagement. It is being found that factors such as recognition and appreciation, feedback from supervisors, opinion of the employee, counselling, feedback from supervisors, treatment from managers has contributed negatively to employee engagement level. Probable reasons for the low contribution are number of employees gave the negative feedback in accordance to the factors stated above of the organisation. It seems that the structure of organisation itself is responsible for the low contribution of employee engagement. The scope of this study is limited to trident hotel situated in the Udaipur. The limitation of the study was that that the results or findings were only based on the responses of respondents of Trident, Udaipur. And so the recommendations were also applicable in Trident, Udaipur and not to all the like organisations across the country. Through the data collected was further analysed, interpreted and concluded. On the basis of the findings, suggestions were provided to the hotel for improvisation.Keywords: human resource, employee engagement, research, study
Procedia PDF Downloads 308779 Technology Enriched Classroom for Intercultural Competence Building through Films
Authors: Tamara Matevosyan
Abstract:
In this globalized world, intercultural communication is becoming essential for understanding communication among people, for developing understanding of cultures, to appreciate the opportunities and challenges that each culture presents to people. Moreover, it plays an important role in developing an ideal personification to understand different behaviors in different cultures. Native speakers assimilate sociolinguistic knowledge in natural conditions, while it is a great problem for language learners, and in this context feature films reveal cultural peculiarities and involve students in real communication. As we know nowadays the key role of language learning is the development of intercultural competence as communicating with someone from a different cultural background can be exciting and scary, frustrating and enlightening. Intercultural competence is important in FL learning classroom and here feature films can perform as essential tools to develop this competence and overcome the intercultural gap that foreign students face. Current proposal attempts to reveal the correlation of the given culture and language through feature films. To ensure qualified, well-organized and practical classes on Intercultural Communication for language learners a number of methods connected with movie watching have been implemented. All the pre-watching, while watching and post-watching methods and techniques are aimed at developing students’ communicative competence. The application of such activities as Climax, Role-play, Interactive Language, Daily Life helps to reveal and overcome mistakes of cultural and pragmatic character. All the above-mentioned activities are directed at the assimilation of the language vocabulary with special reference to the given culture. The study dwells into the essence of culture as one of the core concepts of intercultural communication. Sometimes culture is not a priority in the process of language learning which leads to further misunderstandings in real life communication. The application of various methods and techniques with feature films aims at developing students’ cultural competence, their understanding of norms and values of individual cultures. Thus, feature film activities will enable learners to enlarge their knowledge of the particular culture and develop a fundamental insight into intercultural communication.Keywords: climax, intercultural competence, interactive language, role-play
Procedia PDF Downloads 346778 Information Retrieval from Internet Using Hand Gestures
Authors: Aniket S. Joshi, Aditya R. Mane, Arjun Tukaram
Abstract:
In the 21st century, in the era of e-world, people are continuously getting updated by daily information such as weather conditions, news, stock exchange market updates, new projects, cricket updates, sports and other such applications. In the busy situation, they want this information on the little use of keyboard, time. Today in order to get such information user have to repeat same mouse and keyboard actions which includes time and inconvenience. In India due to rural background many people are not much familiar about the use of computer and internet also. Also in small clinics, small offices, and hotels and in the airport there should be a system which retrieves daily information with the minimum use of keyboard and mouse actions. We plan to design application based project that can easily retrieve information with minimum use of keyboard and mouse actions and make our task more convenient and easier. This can be possible with an image processing application which takes real time hand gestures which will get matched by system and retrieve information. Once selected the functions with hand gestures, the system will report action information to user. In this project we use real time hand gesture movements to select required option which is stored on the screen in the form of RSS Feeds. Gesture will select the required option and the information will be popped and we got the information. A real time hand gesture makes the application handier and easier to use.Keywords: hand detection, hand tracking, hand gesture recognition, HSV color model, Blob detection
Procedia PDF Downloads 289777 Defect Classification of Hydrogen Fuel Pressure Vessels using Deep Learning
Authors: Dongju Kim, Youngjoo Suh, Hyojin Kim, Gyeongyeong Kim
Abstract:
Acoustic Emission Testing (AET) is widely used to test the structural integrity of an operational hydrogen storage container, and clustering algorithms are frequently used in pattern recognition methods to interpret AET results. However, the interpretation of AET results can vary from user to user as the tuning of the relevant parameters relies on the user's experience and knowledge of AET. Therefore, it is necessary to use a deep learning model to identify patterns in acoustic emission (AE) signal data that can be used to classify defects instead. In this paper, a deep learning-based model for classifying the types of defects in hydrogen storage tanks, using AE sensor waveforms, is proposed. As hydrogen storage tanks are commonly constructed using carbon fiber reinforced polymer composite (CFRP), a defect classification dataset is collected through a tensile test on a specimen of CFRP with an AE sensor attached. The performance of the classification model, using one-dimensional convolutional neural network (1-D CNN) and synthetic minority oversampling technique (SMOTE) data augmentation, achieved 91.09% accuracy for each defect. It is expected that the deep learning classification model in this paper, used with AET, will help in evaluating the operational safety of hydrogen storage containers.Keywords: acoustic emission testing, carbon fiber reinforced polymer composite, one-dimensional convolutional neural network, smote data augmentation
Procedia PDF Downloads 93776 Evaluation of Planned and Organically Transformed Public Spaces in Urban Indian Market Places: A Case of Bhopal City, India
Authors: Piyush Hajela
Abstract:
Public spaces within Indian markets are vibrant, colorful and contain dimensions that make them attractive and therefore act as popular gathering spaces. Most of these public spaces emerge as squares, plazas of varied shapes and sizes spread at different locations within the market. These public spaces grow organically and are discovered by the people themselves as they respond positively to the collective human senses. On the other hand, there are the planned and designed public spaces as well that are less active. This research evaluates both the planned and the organically transformed public spaces in Indian markets from an Urban Design point of view. The purpose of such research is to provide a basis for design solutions to ensure the success of designed public spaces. The evaluation is done for identified Attributes, namely Comfort, Protection, Familiarity, Activities, Form, Legibility, Engagement, Safety, Accessibility, Environment and Transformations by which a Public Space attains its recognition. The evaluation is based on a rating done for forty-four parameters falling under eleven attributes of public space. An opinion survey of professionals is conducted for their priorities of attributes while designing Public spaces. A comparison is made to rank these attributes between Planned and Organically transformed Public spaces and, opinion of the professionals. After dues analysis, the research suggests the learning from the organically transformed Public spaces for ensuring the success of designed public spaces. The suggestions may be in the form of Design decisions or administrative regulations, or both for achieving the desirables.Keywords: assessment, attributes, engagement, interaction
Procedia PDF Downloads 209775 A 10-Year In-Depth Follow-up of Post-lingual Hearing Loss Patients with Chinese Domestic Cochlear Implants
Authors: Jianan Li, Lusen Shi, Haiqiao Du, Wei Chen, Qian Wang, Shuoshuo Kang, Shiming Yang
Abstract:
Background: Follow-up of cochlear implant effectiveness is mainly focused on 3 years postoperatively, and studies with more than 5 years of observation are rare, especially for local Chinese brands. Objectives: Nurotron (Chinese domestic cochlear implant brand) CI recipients who participated in the clinical trial in 2009 were followed-up for 10 years prospectively, providing data to guide doctors and patients. Material and Methods: From December 2009 to April 2010, 57 subjects underwent Nurotron Venus CI surgery at multiple centers and were continued to be followed up and assessed at 1, 2, 3, 4, 5, and 10 years after switching on. Results: All recipients were successfully implanted with CIs with no difficulty in subsequent use, with one reported case of re-implantation 9 years after implantation. The aided hearing thresholds were significantly improved one month after switching on (p<0.0001) and remained stable afterward for 10 years. Speech recognition scores were significantly higher than pre-operative results (p<0.05) and continued to improve till 3 years after switching on. At 10 years of post-operation, most subjects had improved QOL scores in most sub-items. Conclusions and Significance: Nurotron Venus CI System provides long-term, stable results in hearing speech assistance capabilities and can improve the quality of life of CI recipients.Keywords: cochlear implantation, hearing loss, post lingual, follow up
Procedia PDF Downloads 15774 Reasons for the Slow Uptake of Embodied Carbon Estimation in the Sri Lankan Building Sector
Authors: Amalka Nawarathna, Nirodha Fernando, Zaid Alwan
Abstract:
Global carbon reduction is not merely a responsibility of environmentally advanced developed countries, but also a responsibility of developing countries regardless of their less impact on global carbon emissions. In recognition of that, Sri Lanka as a developing country has initiated promoting green building construction as one reduction strategy. However, notwithstanding the increasing attention on Embodied Carbon (EC) reduction in the global building sector, they still mostly focus on Operational Carbon (OC) reduction (through improving operational energy). An adequate attention has not yet been given on EC estimation and reduction. Therefore, this study aims to identify the reasons for the slow uptake of EC estimation in the Sri Lankan building sector. To achieve this aim, 16 numbers of global barriers to estimate EC were identified through existing literature. They were then subjected to a pilot survey to identify the significant reasons for the slow uptake of EC estimation in the Sri Lankan building sector. A questionnaire with a three-point Likert scale was used to this end. The collected data were analysed using descriptive statistics. The findings revealed that 11 out of 16 challenges/ barriers are highly relevant as reasons for the slow uptake in estimating EC in buildings in Sri Lanka while the other five challenges/ barriers remain as moderately relevant reasons. Further, the findings revealed that there are no low relevant reasons. Eventually, the paper concluded that all the known reasons are significant to the Sri Lankan building sector and it is necessary to address them in order to upturn the attention on EC reduction.Keywords: embodied carbon emissions, embodied carbon estimation, global carbon reduction, Sri Lankan building sector
Procedia PDF Downloads 206773 Female’s Involvement in Real Estate Business in Nigeria: A Case Study of Lagos State
Authors: Osaretin Rosemary Uyi, A. O. Ogungbemi
Abstract:
Female involvement in policy making and partnership in a man-driven-world is fast gaining international recognition. The Nigeria commercial real estate is one of the sectors of the economy that has a significant number of the male in the business. This study was conducted to assess the participation of females in estate management in Lagos state, Nigeria. Lagos is the commercial nerve center of Nigeria having the highest number of real estate practitioners and investors. The population due to the daily influx of people has made real estate business to continue to grow in this part of Nigeria. A structured questionnaire duly pre-tested and validated was used to elicit information from the respondents. The data collected were presented using tables and charts and were analyzed using descriptive statistical tools such as frequency counts, percentages, were used to test the hypothesis. The results also indicated that most females that participated in commercial real estate business are educated (80%), fell within 31-40 years of age (75%) and of high income status (88%) earn above ₦800,000 per year, while 10% are real estate investors and 82% of the female in the sector are employee. The study concluded that the number of female participating in various aspect of commercial real estate business in the study area was moderate while the numbers of female investors are low when compared to male. This might be due to the problems associated with rent collection, land disputes and other issues that are associated with property management in Nigeria. It is therefore recommended that females in real estate should be empowered and encouraged to match with their male counterpart.Keywords: commercial real estate, empowerment, female, participation, property management
Procedia PDF Downloads 332772 The Responsible Lending Principle in the Spanish Proposal of the Mortgage Credit Act
Authors: Noelia Collado-Rodriguez
Abstract:
The Mortgage Credit Directive 2014/17/UE should have been transposed the 21st of March of 2016. However, in Spain not only we did not meet the deadline, but currently we just have a preliminary draft of the so-called Mortgage Credit Act. Before we analyze the preliminary draft from the standpoint of the responsible lending principle, we should point out that this preliminary draft is not a consumer law statute. Through the text of the preliminary draft we cannot see any reference to the consumer, but we see references to the borrower. Furthermore, and more important, the application of this statute would not be, according to its text, circumscribed to borrowers who address the credit to a personal purpose. Instead, it seems that the preliminary draft aims to be one more of the rules of banking transparency that already exists in the Spanish legislation. In this sense, we can also mention that the sanctions contained in the preliminary draft are referred to these laws of banking ordination and oversight – where the rules of banking transparency belong –. This might be against the spirit of the Mortgage Credit Directive, which allows the extension of its scope to credits aimed to acquire other immovable property beyond the residential one. However, the borrower has to be a consumer accordingly with the Directive. It is quite relevant that the prospective Spanish Mortgage Credit Act might not be a consumer protection statute; specially, from the perspective of the responsible lending principle. The responsible lending principle is a consumer law principle, which is based on the structural weakness of the consumer’s position in the relationship with the creditor. Therefore, it cannot surprise that the Spanish preliminary draft does not state any of the pre contractual conducts that express the responsible lending principle. We are referring to the lender’s duty to provide adequate explanations; the consumer’s suitability test; the lender’s duty to assess consumer’s creditworthiness; the consultation of databases to perform the creditworthiness assessment; and the most important, the lender’s prohibition to grant credit in case of a negative creditworthiness assessment. The preliminary draft just entitles the Economy Ministry to enact provisions related to those topics. Thus, the duties and rules derived from the responsible lending principle included in the EU Directive will not have legal character in Spain, being mere administrative regulations. To conclude, the two main questions that come up after reading the Spanish Mortgage Credit Act preliminary draft are, in the first place, what kind of consequences might arise from the Mortgage Credit Act if finally it is not a consumer law statute. And in the second place, what might be the consequences for the responsible lending principle of being developed by administrative regulations instead of by legislation.Keywords: consumer credit, consumer protection, creditworthiness assessment, responsible lending
Procedia PDF Downloads 288771 Studies of Lactose Utilization in Microalgal Isolate for Further Use in Dairy By-Product Bioconversion
Authors: Sergejs Kolesovs, Armands Vigants
Abstract:
The use of dairy industry by-products and wastewater as a cheap substrate for microalgal growth is gaining recognition. However, the mechanisms of lactose utilization remain understudied, limiting the potential of successful microalgal biomass production using various dairy by-products, such as whey and permeate. The necessity for microalgae to produce a specific enzyme, β-galactosidase, requires the selection of suitable strains. This study focuses on a freshwater microalgal isolate's ability to grow on a semi-synthetic medium supplemented with lactose. After 10 days of agitated cultivation, an axenic microalgal isolate achieved significantly higher biomass production under mixotrophic growth conditions (0.86 ± 0.07 g/L, dry weight) than heterotrophic growth (0.46 ± 0.04 g/L). Moreover, mixotrophic cultivation had significantly higher biomass production compared to photoautotrophic growth (0.67 ± 0.05 g/L). The activity of β-galactosidase was detected in both supernatant and microalgal biomass under mixotrophic and heterotrophic growth conditions, showing the potential of extracellular and intracellular mechanisms of enzyme production. However, the main limiting factor in this study was the increase of pH values during the cultivation, significantly reducing the activity of the β-galactosidase enzyme after 3rd day of cultivation. It highlights the need for stricter control of growth parameters to ensure the enzyme's activity. Further research will assess the isolate's suitability for dairy by-product bioconversion and biomass composition.Keywords: microalgae, lactose, whey, permeate, beta-galactosidase, mixotrophy, heterotrophy
Procedia PDF Downloads 65770 Inclusive Cultural Heritage Tourism Project
Authors: L. Cruz-Lopes, M. Sell, P. Escudeiro, B. Esteves
Abstract:
It might be difficult for deaf people to communicate since spoken and written languages are different from sign language. When it comes to getting information, going to places of cultural heritage, or using services and infrastructure, there is a clear lack of inclusiveness. By creating assistive technology that enables deaf individuals to get around communication hurdles and encourage inclusive tourism, the ICHT- Inclusive Cultural Heritage Tourism initiative hopes to increase knowledge of sign language. The purpose of the Inclusive Cultural Heritage Tourism (ICHT) project is to develop online and on-site sign language tools and material for usage at popular tourist destinations in the northern region of Portugal, including Torre dos Clérigos, the Lello bookstore, Maia Zoo, Porto wine cellars, and São Pedro do Sul (Viseu) thermae. The ICHT system consists of an application using holography, a mobile game, an online platform for collaboration with deaf and hearing users, and a collection of International Sign training courses. The project also offers a prospect for a more inclusive society by introducing a method of teaching sign languages to tourism industry professionals. As a result, the teaching and learning of sign language along with the assistive technology tools created by the project sets up an inclusive environment for the deaf community, producing results in the area of automatic sign language translation and aiding in the global recognition of the Portuguese tourism industry.Keywords: inclusive tourism, games, international sign training, deaf community
Procedia PDF Downloads 116769 Representation of Emotions and Characters in Turkish and Indian Series
Authors: Lienjang Zeite
Abstract:
Over the past few years, Turkish and Indian series have been distributed worldwide to countless households and have found ardent followers across different age group. The series have captured numerous hearts. Turkish and Indian series have become not only one of the best means of entertainment and relaxation but also a platform to learn and appreciate shared emotions and social messages. The popularity of the series has created a kind of interest in representing human emotions and stories like never before. The demands for such series have totally shifted the entertainment industry at a new level. The interest and vibe created by the series have had impacts on various departments spanning from technology to the fashion industry and it has also become the bridge to connect viewers across the globe. The series have amassed avid admirers who find solace in the beautiful visual representations of human relationships whether it is of lovers, family or friendship. The influence of Turkish and Indian series in many parts of the world has created a cultural phenomenon that has taken viewers beyond cultural and language differences. From China to Latin America, Arab countries and the Caucasus region, the series have been accepted and loved by millions of viewers. It has captivated audiences ranging from grandmothers to teenagers. Issues like language barrier are easily solved by means of translation or dubbing making it easier to understand and enjoy the series. Turkey and India are two different countries with their own unique culture and traditions. Both the countries are exporters of series in large scale. The series function as a platform to reveal the plots and shed lights on characters of all kinds. Both the countries produce series that are more or less similar in nature. However, there are also certain issues that are shown in different ways and light. The paper will discuss how emotions are represented in Turkish and Indian series. It will also discuss the ways the series have impacted the art of representing emotions and characters in the digital era. The representation of culture through Turkish and Indian series will be explored as well. The paper will also locate the issue of gender roles and how relationships are forged or abandoned in the series. The issue of character formation and importance of moral factors will be discussed. It will also examine the formula and ingredients of turning human emotions and characters into a much loved series.Keywords: characters, cultural phenomenon, emotions, Turkish and Indian series
Procedia PDF Downloads 137768 Genetic Diversity of Wild Population of Heterobranchus Spp. Based on Mitochondria DNA Cytochrome C Oxidase Subunit I Gene Analysis
Authors: M. Y. Abubakar, Ipinjolu J. K., Yuzine B. Esa, Magawata I., Hassan W. A., Turaki A. A.
Abstract:
Catfish (Heterobranchus spp.) is a major freshwater fish that are widely distributed in Nigeria waters and are gaining rapid aquaculture expansion. However, indiscriminate artificial crossbreeding of the species with others poses a threat to their biodiversity. There is a paucity of information about the genetic variability, hence this insight on the genetic variability is badly needed, not only for the species conservation but for aquaculture expansion. In this study, we tested the level of Genetic diversity, population differentiation and phylogenetic relationship analysis on 35 individuals of two populations of Heterobranchus bidorsalis and 29 individuals of three populations of Heterobranchus longifilis using the mitochondrial cytochrome c oxidase subunit I (mtDNA COI) gene sequence. Nucleotide sequences of 650 bp fragment of the COI gene of the two species were compared. In the whole 4 and 5 haplotypes were distinguished in the populations of H. bidorsalis & H. longifilis with accession numbers (MG334168 - MG334171 & MG334172 to MG334176) respectively. Haplotypes diversity indices revealed a range of 0.59 ± 0.08 to 0.57 ± 0.09 in H. bidorsalis and 0.000 to 0.001051 ± 0.000945 in H. longifilis population, respectively. Analysis of molecular variance (AMOVA) revealed no significant variation among H. bidorsalis population of the Niger & Benue Rivers, detected significant genetic variation was between the Rivers of Niger, Kaduna and Benue population of H. longifilis. Two main clades were recovered, showing a clear separation between H. bidorsalis and H. longifilis in the phylogenetic tree. The mtDNA COI genes studied revealed high gene flow between populations with no distinct genetic differentiation between the populations as measured by the fixation index (FST) statistic. However, a proportion of population-specific haplotypes was observed in the two species studied, suggesting a substantial degree of genetic distinctiveness for each of the population investigated. These findings present the description of the species character and accessions of the fish’s genetic resources, through gene sequence submitted in Genetic database. The data will help to protect their valuable wild resource and contribute to their recovery and selective breeding in Nigeria.Keywords: AMOVA, genetic diversity, Heterobranchus spp., mtDNA COI, phylogenetic tree
Procedia PDF Downloads 139767 Autonomous Ground Vehicle Navigation Based on a Single Camera and Image Processing Methods
Authors: Auday Al-Mayyahi, Phil Birch, William Wang
Abstract:
A vision system-based navigation for autonomous ground vehicle (AGV) equipped with a single camera in an indoor environment is presented. A proposed navigation algorithm has been utilized to detect obstacles represented by coloured mini- cones placed in different positions inside a corridor. For the recognition of the relative position and orientation of the AGV to the coloured mini cones, the features of the corridor structure are extracted using a single camera vision system. The relative position, the offset distance and steering angle of the AGV from the coloured mini-cones are derived from the simple corridor geometry to obtain a mapped environment in real world coordinates. The corridor is first captured as an image using the single camera. Hence, image processing functions are then performed to identify the existence of the cones within the environment. Using a bounding box surrounding each cone allows to identify the locations of cones in a pixel coordinate system. Thus, by matching the mapped and pixel coordinates using a projection transformation matrix, the real offset distances between the camera and obstacles are obtained. Real time experiments in an indoor environment are carried out with a wheeled AGV in order to demonstrate the validity and the effectiveness of the proposed algorithm.Keywords: autonomous ground vehicle, navigation, obstacle avoidance, vision system, single camera, image processing, ultrasonic sensor
Procedia PDF Downloads 302766 Predicting the Compressive Strength of Geopolymer Concrete Using Machine Learning Algorithms: Impact of Chemical Composition and Curing Conditions
Authors: Aya Belal, Ahmed Maher Eltair, Maggie Ahmed Mashaly
Abstract:
Geopolymer concrete is gaining recognition as a sustainable alternative to conventional Portland Cement concrete due to its environmentally friendly nature, which is a key goal for Smart City initiatives. It has demonstrated its potential as a reliable material for the design of structural elements. However, the production of Geopolymer concrete is hindered by batch-to-batch variations, which presents a significant challenge to the widespread adoption of Geopolymer concrete. To date, Machine learning has had a profound impact on various fields by enabling models to learn from large datasets and predict outputs accurately. This paper proposes an integration between the current drift to Artificial Intelligence and the composition of Geopolymer mixtures to predict their mechanical properties. This study employs Python software to develop machine learning model in specific Decision Trees. The research uses the percentage oxides and the chemical composition of the Alkali Solution along with the curing conditions as the input independent parameters, irrespective of the waste products used in the mixture yielding the compressive strength of the mix as the output parameter. The results showed 90 % agreement of the predicted values to the actual values having the ratio of the Sodium Silicate to the Sodium Hydroxide solution being the dominant parameter in the mixture.Keywords: decision trees, geopolymer concrete, machine learning, smart cities, sustainability
Procedia PDF Downloads 88765 Children Beliefs about Illness, Treatments and Vaccines after the Experience of Covid 19 Pandemic
Authors: Margarida Maria Cabugueira Csutódio dos Santos, Joana Filipa Pintéus Pereira
Abstract:
The way children understand the concept of health and illness influences their reaction in contexts where these concepts are present (e.g.,illness; vaccination). The recognition of the importance of children's beliefs/representations about health and disease has led to the development of models that seek to explain the development process of these concepts. In the construction of their representations, children are influenced not only by their cognitive competence but also by their life experiences. In the last 3 years, children have experienced a pandemic health crisis that has exposed them to anomalous and stressful situations. Objective: the aim of this study was (1) to identify children’s representations about disease (including symptoms, causes, control/treatment) and prevention (including health procedures and vaccines) and (2) whether COVID19 is mentioned and influences their representations. Methodology: a qualitative study in which 67 children with 7 to 10 years old (mean 8,8) participated. A semi-structured interview was used following the Bibace and Walsh model, focusing on the representation of the disease and its prevention. Results show a marked influence of the lived experience with regard to causes of the disease, disease control and treatment, and adherence to vaccination. Age-dependent differences were found with older children being able to talk about illness and contamination process and younger displaying more basic, concrete and rigid representations. Conclusions: The results of this study bring clues to the adequacy of communication with the child in the context of health and illness and discriminately in a future health pandemic crisis.Keywords: childen, health beliefs, pediatrics, covid19, vaccines
Procedia PDF Downloads 90764 Development of Beeswax-Discharge Writing Material for Visually Impaired Persons
Authors: K. Doi, T. Nishimura, H. Fujimoto, T. Tanaka
Abstract:
It has been known that visually impaired persons have some problems in getting visual information. Therefore, information accessibility for the visually impaired persons is very important in a current information society. Some application software with read-aloud function for using personal computer and smartphone are getting more and more popular among visually impaired persons in the world. On the other hand, it is also very important for being able to learn how to read and write characters such as Braille and Visual character. Braille typewriter has been widely used in learning Braille. And also raised-line drawing kits as writing material has been used for decades for especially acquired visually impaired persons. However, there are some drawbacks such as the drawn line cannot be erased. Moreover, visibility of drawing lines is not so good for visually impaired with low vision. We had significant number of requests for developing new writing material for especially acquired visually impaired persons instead of raised-line drawing kits. For conducting development research of novel writing material, we could receive a research grant from ministry of health, labor and welfare in Japanese government. In this research, we developed writing material typed pens and pencils with Beeswax-discharge instead of conventional raised-line drawing kits. This writing material was equipped with cartridge heater for melting beeswax and its heat controller. When this pen users held down the pen tip on the regular paper such as fine paper and so on, the melted beeswax could be discharged from pen tip with valve structure. The beeswax was discharged at 100 gf of holding down force based on results of our previous trial study. The shape of pen tip was semispherical for becoming low friction between pen tip and surface of paper. We conducted one basic experiment to evaluate influence of the curvature of pen tip on ease to write. Concretely, the conditions of curvature was 0.15, 0.35, 0.50, 1.00 mm. The following four interval scales were used as indexes of subjective assessment during writing such as feeling of smooth motion of pen, feeling of comfortable writing, sense of security and feeling of writing fatigue. Ten subjects were asked to participate in this experiment. The results reveal that subjects could draw easily when the radius of the pen tip was 1.00 mm, and lines drawn with beeswax-discharge writing material were easy to perceive.Keywords: beeswax-discharge writing material, raised-line drawing kits, visually impaired persons, pen tip
Procedia PDF Downloads 308763 Introducing a Practical Model for Instructional System Design Based on Determining of the knowledge Level of the Organization: Case Study of Isfahan Public Transportation Co.
Authors: Mojtaba Aghajari, Alireza Aghasi
Abstract:
The first challenge which the current research faced has been the identification or determination of the level of knowledge in Isfahan public transportation corporation, and the second challenge has been the recognition and choice of a proper approach for the instructional system design. Responding these two challenges will present an appropriate model of instructional system design. In order to respond the first challenge or question, Nonaka and Takeuchi KM model has been utilized due to its universality among the 26 models proposed so far. The statistical population of this research included 2200 people, among which 200 persons were chosen as the sample of the research by the use of Morgan’s method. The data gathering has been carried out by the means of a questionnaire based on Nonaka and Takeuchi KM model, analysis of which has been done by SPSS program. The output of this questionnaire, yielding the point of 1.96 (out of 5 points), revealed that the general condition of Isfahan public transportation corporation is weak concerning its being knowledge-centered. After placing this output on Jonassen’s continuum, it was revealed that the appropriate approach for instructional system design is the system (or behavioral) approach. Accordingly, different steps of the general model of ADDIE, which covers all of the ISO10015 standards, were adopted in the act of designing. Such process in Isfahan public transportation corporation was designed and divided into three main steps, including: instructional designing and planning, instructional course planning, determination of the evaluation and the effectiveness of the instructional courses.Keywords: instructional system design, system approach, knowledge management, employees
Procedia PDF Downloads 326762 Ghanaian Men and the Performance of Masculinity: Negotiating Gender-Based Violence in Contemporary Ghana
Authors: Isaac Dery
Abstract:
Masculinity studies have gained much purchase globally in recent decades, especially the sense in which they have produced discursive space for interdisciplinary investigations. In the light of this, there is increasing consensus among commentators that different masculinities co-exist within a particular social space. There is also a growing recognition and awareness of the merits in examining the conceptual underpinnings of masculinity (especially hegemonic masculinity) its variously contested meanings, and values, and how it contributes to violent behaviours by men. The consequences of hegemonic masculinity and its violent and traumatic impacts on men and women have been evident. The emerging call to imagine more egalitarian and complex masculinities among men has been at the centre of various discussions on the fight against violence. Some theorists argue that this violence emanates from men’s drive to live up to impossible ideals of “masculinity.” Seeking to make the connections between masculinity and gender-based violence, this paper discusses the imperative and possibilities of engaging men/boys as key actors in the campaign against violence. It is worth re-examining the ways in which men’s embodiment and performance of dangerous masculinities contribute towards violence. This paper therefore argues that empowering men to understand the implications of certain behaviours is the key in an attempt to arrest violence and its traumatic cost. This paper is situated within the thesis that there is a relationship between men’s embodiment and performance of dominant forms of masculinities, on the one hand, and violence against women and other men, on the other. Based on research conducted in northern Ghana on domestic violence, it is the argument of this paper that in order to contain violence against women, conditions of gender construction need to be problematized in a manner that will transform fundamental understandings of gender relations in society.Keywords: violence against women, masculinities, Ghana, gender
Procedia PDF Downloads 499761 The Ethio-Eritrea Claims Commission on Use of Force: Issue of Self-Defense or Violation of Sovereignty
Authors: Isaias Teklia Berhe
Abstract:
A decision that deals with international disputes, be it arbitral or judicial, has to properly reflect objectivity and coherence with existing rules of international law. This paper shows the decision of the Ethio-Eritrea Claims Commission on the jus ad bellum case is bereft of objectivity and coherence, which contributed a disservice to international law on many aspects. The Commission’s decision that holds Eritrea in contravention to Art 2(4) of the UN Charter based on Ethiopia’s contention is flawed. It fails to consider: the illegitimacy of an actual authority established over contested territory through hostile acts, the proper determination of effectivites under international law, the sanctity of colonially determined boundaries, Ethiopia’s prior firm political recognition and undergirds to respect colonial boundary, and Ethio-Eritrea Border Commission’s decision. The paper will also argue that the Commission confused Eritrea’s right of self-defense with the rule against the non-use of force to settle territorial disputes; wherefore its decision sanitizes or sterilizes unlawful change of territory resulted through unlawful use of force to the effect of advantaging aggressions. The paper likewise argues that the decision is so sacrilegious that it disregards the ossified legal finality of colonial boundaries. Moreover, its approach toward armed attack does not reflect the peculiarity of the jus ad bellum case rather it brings about definitional uncertainties and sustains the perception that the law on self-defense is unsettled.Keywords: armed attack, Eritrea, Ethiopia, self-defense, territorial integrity, use of force
Procedia PDF Downloads 278760 Experience of Inpatient Life in Korean Complex Regional Pain Syndrome: A Phenomenological Study
Authors: Se-Hwa Park, En-Kyung Han, Jae-Young Lim, Hye-Jung Ahn
Abstract:
Purpose: The objective of this study is to provide basic data for understanding the substance of inpatient life with CRPS (Complex Regional Pain Syndrome) and developing efficient and effective nursing intervention. Methods: From September 2018 to November, we have interviewed 10 CRPS patients about inpatient experiences. To understand the implication of inpatient life experiences with CRPS and intrinsic structure, we have used the question: 'How about the inpatient experiences with CRPS'. For data analysis, the method suggested by Colaizzi was applied as a phenomenological method. Results: According to the analysis, the study participants' inpatient life process was structured in six categories: (a) breakthrough pain experience (b) the limitation of pain treatment, (c) worsen factors of pain during inpatient period, (d) treat method for pain, (e) positive experience for inpatient period, (f) requirements for medical team, family and people in hospital room. Conclusion: Inpatient with CRPS have experienced the breakthrough pain. They had expected immediate treatment for breakthrough pain, but they experienced severe pain because immediate treatment was not implemented. Pain-worsening factors which patients with CRPS are as follows: personal factors from negative emotions such as insomnia, stress, sensitive character, pain part touch or vibration stimulus on the bed, physical factors from high threshold or rapid speed during fast transfer, conflict with other people, climate factors such as humidity or low temperature, noise, smell, lack of space because of many visitors. Patients actively manage the pain committing into another tasks or diversion. And also, patients passively manage the pain, just suppress, give-up. They think positively about rehabilitation treatment. And they require the understanding and sympathy for other people, and emotional support, immediate intervention for medical team. Based on the results of this study, we suppose the guideline of systematic breakthrough pain management for the relaxation of sudden pain, using notice of informing caution for touch or vibration. And we need to develop non-medicine pain management nursing intervention.Keywords: breakthrough pain, CRPS, complex regional pain syndrome, inpatient life experiences, phenomenological method
Procedia PDF Downloads 129759 Retrospective Insight on the Changing Status of the Romanian Language Spoken in the Republic of Moldova
Authors: Gina Aurora Necula
Abstract:
From its transformation into a taboo and its hiding under the so-called “Moldovan language” or under the euphemistic expression “state language” to its regained status recognition as an official language, the Romanian language spoken in the Republic of Moldova has undergone impressive reforms in the last 60 years. Meant to erase the awareness of citizens’ ethnic identity and turn a majority language into a minority one, all the laws and regulations issued on the field succeeded into setting numerous barriers for speakers of Romanian. Either manifested as social constraints or materialized into assumed rejection of mother tongue usage, all these laws have demonstrated their usefulness and major impact on the Romanian-speaking population. This article is the result of our research carried out over 10 years with the support of students, and Moldovan citizens, from the master's degree program "Romanian language - identity and cultural awareness." We present here a retrospective insight of the reforms, laws, and regulations that contributed to the shifted status of the Romanian language from the official language, seen as the language of common use both in the public and private spheres, in the minority language that surrendered its privileged place to the Russian language, firstly in the public sphere, and then, slowly but surely, in the private sphere. Our main goal here is to identify and make speakers understand what the barriers to learning Romanian language are nowadays when the social pressure on using Russian no longer exists.Keywords: linguistic barriers, lingua franca, private sphere, public sphere, reformation
Procedia PDF Downloads 115758 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement
Authors: Nadezhda Kvatashidze
Abstract:
The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.Keywords: conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship
Procedia PDF Downloads 126