Search results for: disaster assessment
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6299

Search results for: disaster assessment

4679 Documentation of Verbal and Written Head Injury Advice Given to All Adults Presenting Following a Head Injury

Authors: Rania Mustafa, Anfal Gadour

Abstract:

Specialty area: Manchester University NHS Foundation Trust, Wythenshawe Hospital Accident and Emergency Department. About, Documentation of verbal and written head injury advice given to all adults presenting following a head injury. Our aim was to assess verbal & written head injury advice for an adult patient attending ED in Wythenshawe hospital during the period from January 2022 to May 2022, with a view to evaluating the NICE head injury guidelines concerning discharge advice and also to review the clinical notes to ensure that all adult patients presenting with a head injury are documented to have received both verbal & written head injury advice as per the NICE guidelines. Here we collected data from a random sample over a 1 month period. This data was furtherly filtered to include the adult patient >16 years and resulted in 54 patients with head injuries attending ED during this time period; then patient’s age, sex and hospital number were used to identify the discharge advice for the purpose of chart review and to assess the documentation of head injuries compliance with recommendation for NICE assessment. Data were checked between January 2022 up to May 2022 to allow more intervals for better assessment. Our finding indicates that documentation of verbal advice, 26% of patients were not recorded to have received this in January compared to only 3% in May & Written advice was not recorded in 44% of patients studied in January compared to 1% in May.

Keywords: head, injuries, advice, leaflets

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4678 Risk Assessment of Roof Structures in Concepcion, Tarlac in the Event of an Ash Fall

Authors: Jerome Michael J. Sadullo, Jamaica Lois A. Torres, Trisha Muriel T. Valino

Abstract:

In the Philippines, Central Luzon is one of the regions at high risk in terms of volcanic eruption. In fact, last June 15, 1991, which were the Mount Pinatubo has erupted, the most affected provinces were Zambales, Olangapo, Pampanga, Tarlac, Bataan, Bulacan and Nueva Ecija. During the Mount Pinatubo eruption, Castillejos, Zambales, has recorded the most significant damage to both commercial and residential structures. In this study, the researchers aim to determine and analyze the various impacts of ashfall on roof structures in Concepcion, Tarlac, during the event of a volcanic eruption. In able for the researcher to determine the sample size of the study, they have utilized Cochran's sample size formula. With the computed sample size, the researchers have gathered data through the distribution of survey forms, utilizing public records, and picture documentation of different roof structures in Concepcion, Tarlac. With the data collected, Chi-squared goodness of fit was done by the researcher in order to compare the data collected from the observed N (Concepcion, Tarlac) and expected N (Castillejos, Zambales). The results showed that when it comes to the roof constructions material used in Concepcion, Tarlac and Castillejos, Zambales. Structures in Concepcion, Tarlac were most likely to suffer worse when another eruption happens compared to the structures in Castillejos, Zambales. Yet, considering the current structural statuses of structure in Concepcion Tarlac and its location from Mount Pinatubo, they are less likely to experience ashfall.

Keywords: risk assessment, Concepcion, Tarlac, Volcano Pinatubo, roof structures, ashfall

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4677 Immunocytochemical Stability of Antigens in Cytological Samples Stored in In-house Liquid-Based Medium

Authors: Anamarija Kuhar, Veronika Kloboves Prevodnik, Nataša Nolde, Ulrika Klopčič

Abstract:

The decision for immunocytochemistry (ICC) is usually made in the basis of the findings in Giemsa- and/or Papanicolaou- smears. More demanding diagnostic cases require preparation of additional cytological preparations. Therefore, it is convenient to suspend cytological samples in a liquid based medium (LBM) that preserve antigen and morphological properties. However, the duration of these properties being preserved in the medium is usually unknown. Eventually, cell morphology becomes impaired and altered, as well as antigen properties may be lost or become diffused. In this study, the influence of cytological sample storage length in in-house liquid based medium on antigen properties and cell morphology is evaluated. The question is how long the cytological samples in this medium can be stored so that the results of immunocytochemical reactions are still reliable and can be safely used in routine cytopathological diagnostics. The stability of 6 ICC markers that are most frequently used in everyday routine work were tested; Cytokeratin AE1/AE3, Calretinin, Epithelial specific antigen Ep-CAM (MOC-31), CD 45, Oestrogen receptor (ER), and Melanoma triple cocktail were tested on methanol fixed cytospins prepared from fresh fine needle aspiration biopsies, effusion samples, and disintegrated lymph nodes suspended in in-house cell medium. Cytospins were prepared on the day of the sampling as well as on the second, fourth, fifth, and eight day after sample collection. Next, they were fixed in methanol and immunocytochemically stained. Finally, the percentage of positive stained cells, reaction intensity, counterstaining, and cell morphology were assessed using two assessment methods: the internal assessment and the UK NEQAS ICC scheme assessment. Results show that the antigen properties for Cytokeratin AE1/AE3, MOC-31, CD 45, ER, and Melanoma triple cocktail were preserved even after 8 days of storage in in-house LBM, while the antigen properties for Calretinin remained unchanged only for 4 days. The key parameters for assessing detection of antigen are the proportion of cells with a positive reaction and intensity of staining. Well preserved cell morphology is highly important for reliable interpretation of ICC reaction. Therefore, it would be valuable to perform a similar analysis for other ICC markers to determine the duration in which the antigen and morphological properties are preserved in LBM.

Keywords: cytology samples, cytospins, immunocytochemistry, liquid-based cytology

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4676 Estimation of Energy Efficiency of Blue Hydrogen Production Onboard of Ships

Authors: Li Chin Law, Epaminondas Mastorakos, Mohd Roslee Othman, Antonis Trakakis

Abstract:

The paper introduces an alternative concept of carbon capture for shipping by using pre-combustion carbon capture technology (Pre-CCS), which was proven to be less energy intensive than post-combustion carbon capture from the engine exhaust. Energy assessment on amine-based post-combustion CCS on LNG-fuelled ships showed that the energy efficiency of CCS ships reduced from 48% to 36.6%. Then, an energy assessment was carried out to compare the power and heat requirements of the most used hydrogen production methods and carbon capture technologies. Steam methane reformer (SMR) was found to be 20% more energy efficient and achieved a higher methane conversion than auto thermal reaction and methane decomposition. Next, pressure swing adsorber (PSA) has shown a lower energy requirement than membrane separation, cryogenic separation, and amine absorption in pre-combustion carbon capture. Hence, an integrated system combining SMR and PSA (SMR-PSA) with waste heat integration (WHR) was proposed. This optimized SMR-based integrated system has achieved 65% of CO₂ reduction with less than 7-percentage point of energy penalty (41.7% of energy efficiency). Further integration of post-combustion CCS with the SMR-PSA integrated system improved carbon capture rate to 86.3% with 9-percentage points of energy penalty (39% energy efficiency). The proposed system was shown to be able to meet the carbon reduction targets set by International Maritime Organization (IMO) with certain energy penalties.

Keywords: shipping, decarbonisation, alternative fuels, low carbon, hydrogen, carbon capture

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4675 Variability of Hydrological Modeling of the Blue Nile

Authors: Abeer Samy, Oliver C. Saavedra Valeriano, Abdelazim Negm

Abstract:

The Blue Nile Basin is the most important tributary of the Nile River. Egypt and Sudan are almost dependent on water originated from the Blue Nile. This multi-dependency creates conflicts among the three countries Egypt, Sudan, and Ethiopia making the management of these conflicts as an international issue. Good assessment of the water resources of the Blue Nile is an important to help in managing such conflicts. Hydrological models are good tool for such assessment. This paper presents a critical review of the nature and variability of the climate and hydrology of the Blue Nile Basin as a first step of using hydrological modeling to assess the water resources of the Blue Nile. Many several attempts are done to develop basin-scale hydrological modeling on the Blue Nile. Lumped and semi distributed models used averages of meteorological inputs and watershed characteristics in hydrological simulation, to analyze runoff for flood control and water resource management. Distributed models include the temporal and spatial variability of catchment conditions and meteorological inputs to allow better representation of the hydrological process. The main challenge of all used models was to assess the water resources of the basin is the shortage of the data needed for models calibration and validation. It is recommended to use distributed model for their higher accuracy to cope with the great variability and complexity of the Blue Nile basin and to collect sufficient data to have more sophisticated and accurate hydrological modeling.

Keywords: Blue Nile Basin, climate change, hydrological modeling, watershed

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4674 Assessing Gender Mainstreaming Practices in the Philippine Basic Education System

Authors: Michelle Ablian Mejica

Abstract:

Female drop-outs due to teenage pregnancy and gender-based violence in schools are two of the most contentious and current gender-related issues faced by the Department of Education (DepEd) in the Philippines. The country adopted gender mainstreaming as the main strategy to eliminate gender inequalities in all aspects of the society including education since 1990. This research examines the extent and magnitude by which gender mainstreaming is implemented in the basic education from the national to the school level. It seeks to discover the challenges faced by the central and field offices, particularly by the principals who served as decision-makers in the schools where teaching and learning take place and where opportunities that may aggravate, conform and transform gender inequalities and hierarchies exist. The author conducted surveys and interviews among 120 elementary and secondary principals in the Division of Zambales as well as selected gender division and regional focal persons within Region III- Central Luzon. The study argues that DepEd needs to review, strengthen and revitalize its gender mainstreaming because the efforts do not penetrate the schools and are not enough to lessen or eliminate gender inequalities within the schools. The study found out some of the major challenges in the implementation of gender mainstreaming as follows: absence of a national gender-responsive education policy framework, lack of gender responsive assessment and monitoring tools, poor quality of gender and development related training programs and poor data collection and analysis mechanism. Furthermore, other constraints include poor coordination mechanism among implementing agencies, lack of clear implementation strategy, ineffective or poor utilization of GAD budget and lack of teacher and learner centered GAD activities. The paper recommends the review of the department’s gender mainstreaming efforts to align with the mandate of the agency and provide gender responsive teaching and learning environment. It suggests that the focus must be on formulation of gender responsive policies and programs, improvement of the existing mechanism and conduct of trainings focused on gender analysis, budgeting and impact assessment not only for principals and GAD focal point system but also to parents and other school stakeholders.

Keywords: curriculum and instruction, gender analysis, gender budgeting, gender impact assessment

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4673 Full Mini Nutritional Assessment Questionnaire and the Risk of Malnutrition and Mortality in Elderly, Hospitalized Patients: A Cross-Sectional Study

Authors: Christos E. Lampropoulos, Maria Konsta, Tamta Sirbilatze, Ifigenia Apostolou, Vicky Dradaki, Konstantina Panouria, Irini Dri, Christina Kordali, Vaggelis Lambas, Georgios Mavras

Abstract:

Objectives: Full Mini Nutritional Assessment (MNA) questionnaire is one of the most useful tools in diagnosis of malnutrition in hospitalized patients, which is related to increased morbidity and mortality. The purpose of our study was to assess the nutritional status of elderly, hospitalized patients and examine the hypothesis that MNA may predict mortality and extension of hospitalization. Methods: One hundred fifty patients (78 men, 72 women, mean age 80±8.2) were included in this cross-sectional study. The following data were taken into account in analysis: anthropometric and laboratory data, physical activity (International Physical Activity Questionnaires, IPAQ), smoking status, dietary habits, cause and duration of current admission, medical history (co-morbidities, previous admissions). Primary endpoints were mortality (from admission until 6 months afterwards) and duration of admission. The latter was compared to national guidelines for closed consolidated medical expenses. Logistic regression and linear regression analysis were performed in order to identify independent predictors for mortality and extended hospitalization respectively. Results: According to MNA, nutrition was normal in 54/150 (36%) of patients, 46/150 (30.7%) of them were at risk of malnutrition and the rest 50/150 (33.3%) were malnourished. After performing multivariate logistic regression analysis we found that the odds of death decreased 20% per each unit increase of full MNA score (OR=0.8, 95% CI 0.74-0.89, p < 0.0001). Patients who admitted due to cancer were 23 times more likely to die, compared to those with infection (OR=23, 95% CI 3.8-141.6, p=0.001). Similarly, patients who admitted due to stroke were 7 times more likely to die (OR=7, 95% CI 1.4-34.5, p=0.02), while these with all other causes of admission were less likely (OR=0.2, 95% CI 0.06-0.8, p=0.03), compared to patients with infection. According to multivariate linear regression analysis, each increase of unit of full MNA, decreased the admission duration on average 0.3 days (b:-0.3, 95% CI -0.45 - -0.15, p < 0.0001). Patients admitted due to cancer had on average 6.8 days higher extension of hospitalization, compared to those admitted for infection (b:6.8, 95% CI 3.2-10.3, p < 0.0001). Conclusion: Mortality and extension of hospitalization is significantly increased in elderly, malnourished patients. Full MNA score is a useful diagnostic tool of malnutrition.

Keywords: duration of admission, malnutrition, mini nutritional assessment score, prognostic factors for mortality

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4672 Examining Gender Bias in the Sport Concussion Assessment Tool 3 (SCAT3): A Differential Item Functioning Analysis in NCAA Sports

Authors: Rachel M. Edelstein, John D. Van Horn, Karen M. Schmidt, Sydney N. Cushing

Abstract:

As a consequence of sports-related concussions, female athletes have been documented as reporting more symptoms than their male counterparts, in addition to incurring longer periods of recovery. However, the role of sex and its potential influence on symptom reporting and recovery outcomes in concussion management has not been completely explored. The present aims to investigate the relationship between female concussion symptom severity and the presence of assessment bias. The Sport Concussion Assessment Tool 3 (SCAT3), collected by the NCAA and DoD CARE Consortium, was quantified at five different time points post-concussion. N= 1,258 NCAA athletes, n= 473 female (soccer, rugby, lacrosse, ice hockey) and n=785 male athletes (football, rugby, lacrosse, ice hockey). A polytomous Item Response Theory (IRT) Graded Response Model (GRM) was used to assess the relationship between sex and symptom reporting. Differential Item Functioning (DIF) and Differential Group Functioning (DGF) were used to examine potential group-level bias. Interactions for DIF were utilized to explore the impact of sex on symptom reporting among NCAA male and female athletes throughout and after their concussion recovery. DIF was significantly detected after B-H corrections displayed in limited items; however, one symptom, “Pressure in Head” (-0.29, p=0.04 vs -0.20, p =0.04), was statistically significant at both < 6 hours and 24-48 hours. Thus, implies that at < 6 hours, males were 29% less likely to indicate “Pressure in the Head” compared to female athletes and 20% less likely at 24-48 hours. Overall, the DGF suggested significant group differences, suggesting that male athletes might be at a higher risk for returning to play prematurely (logits = -0.38, p < 0.001). However, after analyzing the SCAT 3, a clinically relevant trend was discovered. Twelve out of the twenty-two symptoms suggest higher difficulty in female athletes within three or more of the five-time points. These symptoms include Balance Problems, Blurry Vision, Confusion, Dizziness, Don’t Feel Right, Feel in Fog, Feel Slow Down, Low Energy, Neck Pain, Sensitivity to Light, Sensitivity to Noise, Trouble Falling Asleep. Despite a lack of statistical significance, this tendency is contrary to current literature stating that males may be unclear on symptoms, but females may be more honest in reporting symptoms. Further research, which includes possible modifying socioecological factors, is needed to determine whether females may consistently experience more symptoms and require longer recovery times or if, parsimoniously, males tend to present their symptoms and readiness for play differently than females. Such research will help to improve the validity of current assumptions concerning male as compared to female head injuries and optimize individualized treatments for sports-related head injuries.

Keywords: female athlete, sports-related concussion, item response theory, concussion assessment

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4671 The Justice of Resources Allocation for People with Disability Base on Activity and Participation Functioning: The Cross-Section Study of National Population

Authors: Chia-Feng Yen, Shyang-Woei Lin

Abstract:

Background: In Taiwan, people with disability can obtain national social welfare services after evaluation. All subsidies and services in- kind are pronounced in People with Disabilities Rights Protection Act. The new disability eligibility determination system base on ICF has carried out five years in Taiwan. There were no systematic outcomes to discuss the relationships between the evaluation results of activity and participation functioning (AP functioning) and ratification of social services for people with disability. The decision-making of welfare resources allocation is in local government, so the ratification could be affected by resource variations in every area (local governments). The purposes of this study are to compare the ratification rate between different areas (the equity of allocation), and to understand the ratification of social services for people with disability after needs assessment stage that can help to predict the resources allocation for local governments in the further. Methods: A cross-sectional study was used, and the data came from Disability Eligibility Determination System in Taiwan between 2013/11/04-2015/01/12. All samples were evaluated by FUNDES-adult version 7th and they all above 18 years old. The samples were collected face to face by physicians and AP evaluators. Result: In the needs assessment stage, the welfare ratification rates are significant differences between these local governments for the samples with the similar impairment and AP functioning.

Keywords: allocation, activity and participation, people with disability, justice

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4670 Design of Reduced Links for Link-to-Column Connections in Eccentrically Braced Frames

Authors: Daniel Y. Abebe, Jaehyouk Choi

Abstract:

Link-to-column connection in eccentrically braced frames (EBF) has been a critical problem since the link flange connected to the column fractured prior to the required link rotation. Even though the problem in link-to-column connection still exist, the use of an eccentrically braced frame (EBF) is increasing day by day as EBF have high elastic stiffness, stable inelastic response under repeated lateral loading, and excellent ductility and energy dissipation capacity. In order to address this problem, a reduced web and flange link section is proposed and evaluated in this study. Reducing the web with holes makes the link to control the failure at the edge of holes introduced. Reducing the flange allows the link to control the location at which the plastic hinge is formed. Thus, the failure supposed to occur in the link flange connected at the connection move to the web and to the reduced link flange. Nonlinear FE analysis and experimental investigations have been done on the developed links, and the result shows that the link satisfies the plastic rotation limit recommended in AICS-360-10. Design equations that define the behavior of the proposed link have been recommended, and the equations were verified through the experimental and FE analysis results.

Keywords: EBFs, earthquake disaster, link-to-column connection, reduced link section

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4669 Environmental Impact of Pallets in the Supply Chain: Including Logistics and Material Durability in a Life Cycle Assessment Approach

Authors: Joana Almeida, Kendall Reid, Jonas Bengtsson

Abstract:

Pallets are devices that are used for moving and storing freight and are nearly omnipresent in supply chains. The market is dominated by timber pallets, with plastic being a common alternative. Either option underpins the use of important resources (oil, land, timber), the emission of greenhouse gases and additional waste generation in most supply chains. This study uses a dynamic approach to the life cycle assessment (LCA) of pallets. It demonstrates that what ultimately defines the environmental burden of pallets in the supply chain is how often the length of its lifespan, which depends on the durability of the material and on how pallets are utilized. This study proposes a life cycle assessment (LCA) of pallets in supply chains supported by an algorithm that estimates pallet durability in function of material resilience and of logistics. The LCA runs from cradle-to-grave, including raw material provision, manufacture, transport and end of life. The scope is representative of timber and plastic pallets in the Australian and South-East Asia markets. The materials included in this analysis are: -tropical mixed hardwood, unsustainably harvested in SE Asia; -certified softwood, sustainably harvested; -conventional plastic, a mix of virgin and scrap plastic; -recycled plastic pallets, 100% mixed plastic scrap, which are being pioneered by Re > Pal. The logistical model purports that more complex supply chains and rougher handling subject pallets to higher stress loads. More stress shortens the lifespan of pallets in function of their composition. Timber pallets can be repaired, extending their lifespan, while plastic pallets cannot. At the factory gate, softwood pallets have the lowest carbon footprint. Re > pal follows closely due to its burden-free feedstock. Tropical mixed hardwood and plastic pallets have the highest footprints. Harvesting tropical mixed hardwood in SE Asia often leads to deforestation, leading to emissions from land use change. The higher footprint of plastic pallets is due to the production of virgin plastic. Our findings show that manufacture alone does not determine the sustainability of pallets. Even though certified softwood pallets have lower carbon footprint and their lifespan can be extended by repair, the need for re-supply of materials and disposal of waste timber offsets this advantage. It also leads to most waste being generated among all pallets. In a supply chain context, Re > Pal pallets have the lowest footprint due to lower replacement and disposal needs. In addition, Re > Pal are nearly ‘waste neutral’, because the waste that is generated throughout their life cycle is almost totally offset by the scrap uptake for production. The absolute results of this study can be confirmed by progressing the logistics model, improving data quality, expanding the range of materials and utilization practices. Still, this LCA demonstrates that considering logistics, raw materials and material durability is central for sustainable decision-making on pallet purchasing, management and disposal.

Keywords: carbon footprint, life cycle assessment, recycled plastic, waste

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4668 Eco-Mini Bag: Mini trash Bag for Children Environment Awareness

Authors: Asep Adianto, Rinda Ulfah L., Wellya Wichi M., Lasmaria Manik

Abstract:

Garbage is the waste result of daily human activity which is in some to countries can leads to a crucial problem. It is realized that garbage can brings to disastrous consequences for the environment and humans. Piles of garbage will cause to overflow disaster and health problems for human being. Basically, garbage can be processed into recycled products or other utilization. However, in some cases, awareness of environment cleanliness by throwing the garbage to the dustbin is still lacking, in both adults and children. Children tend to do things based on their visual observations without thinking about the impact of their actions. Associated with awareness of cleanliness, children often littering due to the reluctance on throwing garbage to the dustbin because in some place, it’s not that easy to find where the dustbin is. The obstacle should be accommodated by making some kind of compatible dustbin. In addition, the influence of the social environment and lack of education to environmental concerns makes it even worse. Therefore, we need a method to educate people, especially children, to always care about the environment and neighborhood they live in. Because of the intended target is children, the required method should be fun, easy to do, and it doesn’t contain any compulsion act. Therefore, Eco-Mini Bag is one of considerable method to educate children in society to become more aware about environment cleanliness. Eco-Mini bag is a kind of compatible dustbin and it’s going to prevent the children not to throwing garbage in reckless way. In brief, Eco-Mini bag can increase the environment awareness on children and the whole society through exciting and convenience way.

Keywords: children, eco-mini bag, environment, garbage

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4667 Nondestructive Prediction and Classification of Gel Strength in Ethanol-Treated Kudzu Starch Gels Using Near-Infrared Spectroscopy

Authors: John-Nelson Ekumah, Selorm Yao-Say Solomon Adade, Mingming Zhong, Yufan Sun, Qiufang Liang, Muhammad Safiullah Virk, Xorlali Nunekpeku, Nana Adwoa Nkuma Johnson, Bridget Ama Kwadzokpui, Xiaofeng Ren

Abstract:

Enhancing starch gel strength and stability is crucial. However, traditional gel property assessment methods are destructive, time-consuming, and resource-intensive. Thus, understanding ethanol treatment effects on kudzu starch gel strength and developing a rapid, nondestructive gel strength assessment method is essential for optimizing the treatment process and ensuring product quality consistency. This study investigated the effects of different ethanol concentrations on the microstructure of kudzu starch gels using a comprehensive microstructural analysis. We also developed a nondestructive method for predicting gel strength and classifying treatment levels using near-infrared (NIR) spectroscopy, and advanced data analytics. Scanning electron microscopy revealed progressive network densification and pore collapse with increasing ethanol concentration, correlating with enhanced mechanical properties. NIR spectroscopy, combined with various variable selection methods (CARS, GA, and UVE) and modeling algorithms (PLS, SVM, and ELM), was employed to develop predictive models for gel strength. The UVE-SVM model demonstrated exceptional performance, with the highest R² values (Rc = 0.9786, Rp = 0.9688) and lowest error rates (RMSEC = 6.1340, RMSEP = 6.0283). Pattern recognition algorithms (PCA, LDA, and KNN) successfully classified gels based on ethanol treatment levels, achieving near-perfect accuracy. This integrated approach provided a multiscale perspective on ethanol-induced starch gel modification, from molecular interactions to macroscopic properties. Our findings demonstrate the potential of NIR spectroscopy, coupled with advanced data analysis, as a powerful tool for rapid, nondestructive quality assessment in starch gel production. This study contributes significantly to the understanding of starch modification processes and opens new avenues for research and industrial applications in food science, pharmaceuticals, and biomaterials.

Keywords: kudzu starch gel, near-infrared spectroscopy, gel strength prediction, support vector machine, pattern recognition algorithms, ethanol treatment

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4666 Assessment of the Impact of Atmospheric Air, Drinking Water and Socio-Economic Indicators on the Primary Incidence of Children in Altai Krai

Authors: A. P. Pashkov

Abstract:

The number of environmental factors that adversely affect children's health is growing every year; their combination in each territory is different. The contribution of socio-economic factors to the health status of the younger generation is increasing. It is the child’s body that is most sensitive to changes in environmental conditions, responding to this with a deterioration in health. Over the past years, scientists have determined the influence of environmental factors and the incidence of children. Currently, there is a tendency to study regional characteristics of the interaction of a combination of environmental factors with the child's body. The aim of the work was to identify trends in the primary non-infectious morbidity of the children of the Altai Territory as a unique region that combines territories with different levels of environmental quality indicators, as well as to assess the effect of atmospheric air, drinking water and socio-economic indicators on the incidence of children in the region. An unfavorable tendency has been revealed in the region for incidence of such nosological groups as neoplasms, including malignant ones, diseases of the endocrine system, including obesity and thyroid disease, diseases of the circulatory system, digestive diseases, diseases of the genitourinary system, congenital anomalies, and respiratory diseases. Between some groups of diseases revealed a pattern of geographical distribution during mapping and a significant correlation. Some nosologies have a relationship with socio-economic indicators for an integrated assessment: circulatory system diseases, respiratory diseases (direct connection), endocrine system diseases, eating disorders, and metabolic disorders (feedback). The analysis of associations of the incidence of children with average annual concentrations of substances that pollute the air and drinking water showed the existence of reliable correlation in areas of critical and intense degree of environmental quality. This fact confirms that the population living in contaminated areas is subject to the negative influence of environmental factors, which immediately affects the health status of children. The results obtained indicate the need for a detailed assessment of the influence of environmental factors on the incidence of children in the regional aspect, the formation of a database, and the development of automated programs that can predict the incidence in each specific territory. This will increase the effectiveness, including economic of preventive measures.

Keywords: incidence of children, regional features, socio-economic factors, environmental factors

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4665 An Assessment of the Extent and Impact of Motor Insurance Fraud Claims in Nigeria

Authors: Olatokunbo Shoyemi, Mario Brito, Ian Dawson

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In recent times, the Nigerian motor insurers have experienced high volume of motor insurance claim pay-outs and insignificant contribution to the net premium income of the Nigerian insurance market, which has been a major concern for the shareholders/stakeholders. It has been argued that there are many factors that have brought about these concerns. However, anecdotal evidence (ongoing debates among industry practitioners) suggests prevalence of fraud due to poor practices in motor insurance business in Nigeria. This study is therefore aimed to carry out an assessment of fraud in motor insurance claims as perceived by experts in the Nigerian insurance market. This study adopted a descriptive research design, and the analysis was built on a survey among insurance experts in Nigeria using a designed questionnaire. A purposive and snowball sampling were used to select our sample (N = 120) - representing a selection of all professionally qualified insurance experts in Nigeria insurance industry. The study found that Nigerian insurance experts (i) largely agree that there is a problematic level of fraud in the Nigerian motor insurance industry; (ii) perceive soft fraud to be about 3 times more common than hard fraud in the Nigerian motor insurance industry, and (iii) strongly agree there are problematic impacts from fraud on the solvency of the Nigerian motor insurers. This paper has provided an empirical understanding of the existence, extent, and impact of fraud risks within the Nigerian insurance market based on expert knowledge and insights rather than, as has often been the case, a reliance on individual anecdotes.

Keywords: claims, net premium income, motor insurance, soft fraud, hard fraud

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4664 Strategic Analysis of Energy and Impact Assessment of Microalgae Based Biodiesel and Biogas Production in Outdoor Raceway Pond: A Life Cycle Perspective

Authors: T. Sarat Chandra, M. Maneesh Kumar, S. N. Mudliar, V. S. Chauhan, S. Mukherji, R. Sarada

Abstract:

The life cycle assessment (LCA) of biodiesel production from freshwater microalgae Scenedesmus dimorphus cultivated in open raceway pond is performed. Various scenarios for biodiesel production were simulated using primary and secondary data. The parameters varied in the modelled scenarios were related to biomass productivity, mode of culture mixing and type of energy source. The process steps included algae cultivation in open raceway ponds, harvesting by chemical flocculation, dewatering by mechanical drying option (MDO) followed by extraction, reaction and purification. Anaerobic digestion of defatted algal biomass (DAB) for biogas generation is considered as a co-product allocation and the energy derived from DAB was thereby used in the upstream of the process. The scenarios were analysed for energy demand, emissions and environmental impacts within the boundary conditions grounded on "cradle to gate" inventory. Across all the Scenarios, cultivation via raceway pond was observed to be energy intensive process. The mode of culture mixing and biomass productivity determined the energy requirements of the cultivation step. Emissions to Freshwater were found to be maximum contributing to 93-97% of total emissions in all the scenarios. Global warming potential (GWP) was the found to be major environmental impact accounting to about 99% of total environmental impacts in all the modelled scenarios. It was noticed that overall emissions and impacts were directly related to energy demand and an inverse relationship was observed with biomass productivity. The geographic location of an energy source affected the environmental impact of a given process. The integration of defatted algal remnants derived electricity with the cultivation system resulted in a 2% reduction in overall energy demand. Direct biogas generation from microalgae post harvesting is also analysed. Energy surplus was observed after using part of the energy in upstream for biomass production. Results suggest biogas production from microalgae post harvesting as an environmentally viable and sustainable option compared to biodiesel production.

Keywords: biomass productivity, energy demand, energy source, Lifecycle Assessment (LCA), microalgae, open raceway pond

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4663 Rapid Flood Damage Assessment of Population and Crops Using Remotely Sensed Data

Authors: Urooj Saeed, Sajid Rashid Ahmad, Iqra Khalid, Sahar Mirza, Imtiaz Younas

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Pakistan, a flood-prone country, has experienced worst floods in the recent past which have caused extensive damage to the urban and rural areas by loss of lives, damage to infrastructure and agricultural fields. Poor flood management system in the country has projected the risks of damages as the increasing frequency and magnitude of floods are felt as a consequence of climate change; affecting national economy directly or indirectly. To combat the needs of flood emergency, this paper focuses on remotely sensed data based approach for rapid mapping and monitoring of flood extent and its damages so that fast dissemination of information can be done, from local to national level. In this research study, spatial extent of the flooding caused by heavy rains of 2014 has been mapped by using space borne data to assess the crop damages and affected population in sixteen districts of Punjab. For this purpose, moderate resolution imaging spectroradiometer (MODIS) was used to daily mark the flood extent by using Normalised Difference Water Index (NDWI). The highest flood value data was integrated with the LandScan 2014, 1km x 1km grid based population, to calculate the affected population in flood hazard zone. It was estimated that the floods covered an area of 16,870 square kilometers, with 3.0 million population affected. Moreover, to assess the flood damages, Object Based Image Analysis (OBIA) aided with spectral signatures was applied on Landsat image to attain the thematic layers of healthy (0.54 million acre) and damaged crops (0.43 million acre). The study yields that the population of Jhang district (28% of 2.5 million population) was affected the most. Whereas, in terms of crops, Jhang and Muzzafargarh are the ‘highest damaged’ ranked district of floods 2014 in Punjab. This study was completed within 24 hours of the peak flood time, and proves to be an effective methodology for rapid assessment of damages due to flood hazard

Keywords: flood hazard, space borne data, object based image analysis, rapid damage assessment

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4662 An Anthropometric and Postural Risk Assessment of Students in Computer Laboratories of a State University

Authors: Sarah Louise Cruz, Jemille Venturina

Abstract:

Ergonomics considers the capabilities and limitations of a person as they interact with tools, equipment, facilities and tasks in their work environment. Workplace is one example of physical work environment, be it a workbench or a desk. In school laboratories, sitting is the most common working posture of the students. Students maintain static sitting posture as they perform different computer-aided activities. The College of Engineering and College of Information and Communication Technology of a State University consist of twenty-two computer laboratories. Normally, students aren’t usually aware of the importance of sustaining proper sitting posture while doing their long hour computer laboratory activities. The study evaluates the perceived discomfort and working postures of students as they are exposed on current workplace design of computer laboratories. The current study utilizes Rapid Upper Limb Assessment (RULA), Body Discomfort Chart using Borg’s CR-10 Scale Rating and Quick Exposure Checklist in order to assess the posture and the current working condition. The result of the study may possibly minimize the body discomfort experienced by the students. The researchers redesign the individual workstations which includes working desk, sitting stool and other workplace design components. Also, the economic variability of each alternative was considered given that the study focused on improvement of facilities of a state university.

Keywords: computer workstation, ergonomics, posture, students, workplace

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4661 Assessment of the Remains in Historic Urban Area Based on Spatial Prototype: Case Study on Jingmen City, China

Authors: Guangtong Xu, Yi He

Abstract:

Like most historic and cultural cities in China, the historic urban area of Jingmen city is facing a typical spatial problem of fragmentation and fuzzification. This study focuses on exploring a method for evaluating the existing values of historic urban area based on spatial prototype, a concept introduced into urban morphology from 'Archetype' in architectural typology. As the spatial elements and built-up relationship of historic city, spatial prototype has habitual structural characteristics and formal modulus. It is the inherent logic and order rules behind the scattered historic environment, providing a clue to understand the spatial characteristics and a basis for guiding the construction and conservation in historic urban areas. Three criteria, the resolution of historical elements, the completeness of historical structure and the renewal potential of associated land, were selected to construct the integrated assessment system. These three dimensions are linked to the spatial prototype and its constituent elements, as well as the transformation relationship in ancient and present day. The results showed that historic urban areas have changed from a holistic city to different existing types dominated by their historic structure elements. It is necessary to improve the pertinence of planning strategies and develop diversified management measures in the conservation scope of historic urban area. Moreover, a constructive-conservation strategy should be put forward to enhance the integrity of historic urban area based on the trace of spatial prototype and evaluation results.

Keywords: constructive conservation, existing value, historic urban area, spatial prototype

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4660 Identification of Workplace Hazards of Underground Coal Mines

Authors: Madiha Ijaz, Muhammad Akram, Sima Mir

Abstract:

Underground mining of coal is carried out manually in Pakistan. Exposure to ergonomic hazards (musculoskeletal disorders) are very common among the coal cutters of these mines. Cutting coal in narrow spaces poses a great threat to both upper and lower limbs of these workers. To observe the prevalence of such hazards, a thorough study was conducted on 600 workers from 30 mines (20 workers from 1 mine), located in two districts of province Punjab, Pakistan. Rapid Upper Limb Assessment sheet and Rapid Entire Body Assessment sheet were used for the study along with a standard Nordic Musculoskeleton disorder questionnaire. SPSS, 25, software was used for data analysis on upper and lower limb disorders, and regression analysis models were run for upper and lower back pain. According to the results obtained, it was found that work stages (drilling & blasting, coal cutting, timbering & supporting, etc.), wok experience and number of repetitions performed/minute were significant (with p-value 0.00,0.004 and 0.009, respectively) for discomfort in upper and lower limb. Age got p vale 0.00 for upper limb and 0.012 for lower limb disorder. The task of coal cutting was strongly associated with the pain in upper back (with odd ratios13.21, 95% confidence interval (CI)14.0-21.64)) and lower back pain (3.7, 95% confidence interval 1.3-4.2). scored on RULA and REBA sheets, every work-stage was ranked at 7-highest level of risk involved. Workers were young (mean value of age= 28.7 years) with mean BMI 28.1 kg/m2

Keywords: workplace hazards, ergonomic disorders, limb disorders, MSDs.

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4659 Sustainability Assessment Tool for the Selection of Optimal Site Remediation Technologies for Contaminated Gasoline Sites

Authors: Connor Dunlop, Bassim Abbassi, Richard G. Zytner

Abstract:

Life cycle assessment (LCA) is a powerful tool established by the International Organization for Standardization (ISO) that can be used to assess the environmental impacts of a product or process from cradle to grave. Many studies utilize the LCA methodology within the site remediation field to compare various decontamination methods, including bioremediation, soil vapor extraction or excavation, and off-site disposal. However, with the authors' best knowledge, limited information is available in the literature on a sustainability tool that could be used to help with the selection of the optimal remediation technology. This tool, based on the LCA methodology, would consider site conditions like environmental, economic, and social impacts. Accordingly, this project was undertaken to develop a tool to assist with the selection of optimal sustainable technology. Developing a proper tool requires a large amount of data. As such, data was collected from previous LCA studies looking at site remediation technologies. This step identified knowledge gaps or limitations within project data. Next, utilizing the data obtained from the literature review and other organizations, an extensive LCA study is being completed following the ISO 14040 requirements. Initial technologies being compared include bioremediation, excavation with off-site disposal, and a no-remediation option for a generic gasoline-contaminated site. To complete the LCA study, the modelling software SimaPro is being utilized. A sensitivity analysis of the LCA results will also be incorporated to evaluate the impact on the overall results. Finally, the economic and social impacts associated with each option will then be reviewed to understand how they fluctuate at different sites. All the results will then be summarized, and an interactive tool using Excel will be developed to help select the best sustainable site remediation technology. Preliminary LCA results show improved sustainability for the decontamination of a gasoline-contaminated site for each technology compared to the no-remediation option. Sensitivity analyses are now being completed on on-site parameters to determine how the environmental impacts fluctuate at other contaminated gasoline locations as the parameters vary, including soil type and transportation distances. Additionally, the social improvements and overall economic costs associated with each technology are being reviewed. Utilizing these results, the sustainability tool created to assist in the selection of the overall best option will be refined.

Keywords: life cycle assessment, site remediation, sustainability tool, contaminated sites

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4658 Evaluation of Ecological Resilience in Mountain-plain Transition Zones: A Case Study of Dujiangyan City, Chengdu

Authors: Zhu Zhizheng, Huang Yong, Li Tong

Abstract:

In the context of land and space development and resource environmental protection. Due to its special geographical location, mountain-plain transition zones are limited by many factors such as topography, mountain forest protection, etc., and their ecology is also more sensitive, with the characteristics of disaster susceptibility and resource gradient. Taking Dujiangyan City, Chengdu as an example, this paper establishes resilience evaluation indicators on the basis of ecological suitability evaluation through the analysis of current situation data and relevant policies: water conservation evaluation, soil and water conservation evaluation, biodiversity evaluation, soil erosion sensitivity evaluation, etc. Based on GIS spatial analysis, the ecological suitability and resilience evaluation results of Dujiangyan city were obtained by disjunction operation. The ecological resilience level of Dujiangyan city was divided into three categories: high, medium and low, with an area ratio of 50.81%, 16.4% and 32.79%, respectively. This paper can provide ideas for solving the contradiction between man and land in the mountain-plain transition zones, and also provide a certain basis for the construction of regional ecological protection and the delineation of three zones and three lines.

Keywords: urban and rural planning, ecological resilience, dujiangyan city, mountain-plain transition zones

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4657 Seismic Assessment of an Existing Dual System RC Buildings in Madinah City

Authors: Tarek M. Alguhane, Ayman H. Khalil, M. N. Fayed, Ayman M. Ismail

Abstract:

A 15-storey RC building, studied in this paper, is representative of modern building type constructed in Madina City in Saudi Arabia before 10 years ago. These buildings are almost consisting of reinforced concrete skeleton, i. e. columns, beams and flat slab as well as shear walls in the stairs and elevator areas arranged in the way to have a resistance system for lateral loads (wind–earthquake loads). In this study, the dynamic properties of the 15-storey RC building were identified using ambient motions recorded at several spatially-distributed locations within each building. After updating the mathematical models for this building with the experimental results, three dimensional pushover analysis (nonlinear static analysis) was carried out using SAP2000 software incorporating inelastic material properties for concrete, infill and steel. The effect of modeling the building with and without infill walls on the performance point as well as capacity and demand spectra due to EQ design spectrum function in Madina area has been investigated. The response modification factor (R) for the 15 storey RC building is evaluated from capacity and demand spectra (ATC-40). The purpose of this analysis is to evaluate the expected performance of structural systems by estimating, strength and deformation demands in design, and comparing these demands to available capacities at the performance levels of interest. The results are summarized and discussed.

Keywords: seismic assessment, pushover analysis, ambient vibration, modal update

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4656 A Multigranular Linguistic ARAS Model in Group Decision Making

Authors: Wiem Daoud Ben Amor, Luis Martínez López, Hela Moalla Frikha

Abstract:

Most of the multi-criteria group decision making (MCGDM) problems dealing with qualitative criteria require consideration of the large background of expert information. It is common that experts have different degrees of knowledge for giving their alternative assessments according to criteria. So, it seems logical that they use different evaluation scales to express their judgment, i.e., multi granular linguistic scales. In this context, we propose the extension of the classical additive ratio assessment (ARAS) method to the case of a hierarchical linguistics term for managing multi granular linguistic scales in uncertain contexts where uncertainty is modeled by means in linguistic information. The proposed approach is called the extended hierarchical linguistics-ARAS method (ARAS-ELH). Within the ARAS-ELH approach, the DM can diagnose the results (the ranking of the alternatives) in a decomposed style, i.e., not only at one level of the hierarchy but also at the intermediate ones. Also, the developed approach allows a feedback transformation i.e the collective final results of all experts able to be transformed at any level of the extended linguistic hierarchy that each expert has previously used. Therefore, the ARAS-ELH technique makes it easier for decision-makers to understand the results. Finally, An MCGDM case study is given to illustrate the proposed approach.

Keywords: additive ratio assessment, extended hierarchical linguistic, multi-criteria group decision making problems, multi granular linguistic contexts

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4655 Assessment of Hemostatic Activity of the Aqueous Extract of Leaves of Marrubium vulgare L.: A Mediterranean Lamiaceae Algeria

Authors: Nabil Ghedadba, Abdessemed Samira, Leila Hambaba, Sidi Mohamed Ould Mokhtar, Nassima Fercha, Houas Bousselsela

Abstract:

The overall objective of this study was to evaluate in vitro the hemostatic activity of secondary metabolites (polyphenols, flavonoids, and tannins) of Marrubium vulgare leaves, aromatic plant widely used in traditional medicine for the treatment of asthma, cough, diabetes (by its effect on the pancreas to secrete insulin), heart disease, fever has a high efficiency as against inflammation. Qualitative analysis of the aqueous extract (AQE) by thin layer chromatography revealed the presence of quercetin, kaempferol and rutin. Quantification of total phenols by Folin Ciocalteu method and flavonoids by AlCl3 method gave high values with AQE: 175±0.80 mg GAE per 100g of the dry matter, 23.86±0.36 mg QE per 100g of dry matter. Moreover, the assay of condensed tannins by the vanillin method showed that AQE contains the highest value: 16.55±0.03 mg e-catechin per 100 g of dry matter. Assessment of hemostatic activity by the plasma recalcification method (time of Howell) has allowed us to discover the surprising dose dependent anticoagulant effect of AQE lyophilized from leaves of M. vulgare. A positive linear correlation between the two parameters studied: the content of condensed tannins and hemostatic activity (r=0.96) were used to highlight a possible role of these compounds that are potent vasoconstrictor activity in hemostatic. From these results we can see that Marrubium vulgre could be used for the treatment of health.

Keywords: Marrubium vulgare L., aqueous extract, phenolic compounds dosing, hemostatic activity, condensed tannins

Procedia PDF Downloads 243
4654 Translation And Cultural Adaptation Of The Rivermead Behavioural Memory Test–3rd Edition Into the Arabic Language

Authors: Mai Alharthy, Agnes Shiel, Hynes Sinead

Abstract:

Objectives: The objectives of the study are to translate and culturally adapt the RBMT-3 to be appropriate for use within an Arabic-speaking population and to achieve maximum equivalency between the translated and original versions and to evaluate the psychometric properties of the Arabic version of the RBMT-3. Participants' numbers are 16 (10 females and 6 males). All participants are bilingual speakers of Arabic and English, above 18 years old and with no current nor past memory impairment. Methods: The study was conducted in two stages: Translation and cultural adaptation stage: Forward and backward translations were completed by professional translators. Five out of the 14 RBMT-3 subtests required cultural adaptations. Half of the faces in the face recognition subtests were replaced with Arabic faces by a professional photographer. Pictures that are irrelevant to the Arabic culture in the picture recognition subtests were replaced. Names, story and orientations subtests were also adapted to suit the Arabic culture. An expert committee was formed to compare the translated and original versions and to advise on further changes required for test materials. Validation of the Arabic RBMT-3- pilot: 16 Participants were tested on version 1 of the English version and the two versions of the Arabic RBMT-3 ( counterbalanced ). The assessment period was 6 weeks long, with two weeks gap between tests. All assessments took place in a quiet room in the National University of Ireland Galway. Two qualified occupational therapists completed the assessments. Results: Wilcox signed-rank test was used to compare between subtest scores. Significant differences were found in the story, orientation and names subtests between the English and Arabic versions. No significant differences were found in subtests from both Arabic versions except for the story subtest. Conclusion: The story and orientation subtests should be revised by the expert committee members to make further adaptations. The rest of the Arabic RBMT-3 subtests are equivalent to the subtests of the English version. The psychometric properties of the Arabic RBMT-3 will be investigated in a larger Arabic-speaking sample in Saudi Arabia. The outcome of this research is to provide clinicians and researchers with a reliable tool to assess memory problems in Arabic speaking population.

Keywords: memory impairment, neuropsychological assessment, cultural adaptation, cognitive assessment

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4653 Applications Using Geographic Information System for Planning and Development of Energy Efficient and Sustainable Living for Smart-Cities

Authors: Javed Mohammed

Abstract:

As urbanization process has been and will be happening in an unprecedented scale worldwide, strong requirements from academic research and practical fields for smart management and intelligent planning of cities are pressing to handle increasing demands of infrastructure and potential risks of inhabitants agglomeration in disaster management. Geo-spatial data and Geographic Information System (GIS) are essential components for building smart cities in a basic way that maps the physical world into virtual environment as a referencing framework. On higher level, GIS has been becoming very important in smart cities on different sectors. In the digital city era, digital maps and geospatial databases have long been integrated in workflows in land management, urban planning and transportation in government. People have anticipated GIS to be more powerful not only as an archival and data management tool but also as spatial models for supporting decision-making in intelligent cities. The purpose of this project is to offer observations and analysis based on a detailed discussion of Geographic Information Systems( GIS) driven Framework towards the development of Smart and Sustainable Cities through high penetration of Renewable Energy Technologies.

Keywords: digital maps, geo-spatial, geographic information system, smart cities, renewable energy, urban planning

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4652 Health Policies towards Refugees: A Comparison of Policy Implementations from the EU and Turkey

Authors: Pelin Sonmez

Abstract:

Health services provided to refugees and asylum seekers are very important and of priority due to their physical damages during the war and conflict situation, possible diseases in migration journey and negative psychological mood. However, there are very poor international standards in regards to providing health services to these people, which in return cause each country to differ their regulations. United Nations Sustainable Development Goals that are in effect as of 2016 assure that attention should be provided to non-citizen vulnerable groups in terms of health policies and they should be included in the global development, thereby aims to decrease the problems arising from providing health services to refugees. Though, we should not forget that these are the recent and yet uncertain attempts, mostly, as a result of Syrian War's forced migration wave. As an attempt to reveal different attitudes of international actors, this study compares/analyzes health services provided to refugees and asylum seekers on the basis of Turkey-EU policy implementations. While doing so, two research data will be focused upon. In this globe, results of the focus group interviews and a field study in a specific work (from its health related section) which was done in 2017 to 5000 Syrian women living in Turkey and presented to Republic of Turkey Disaster and Emergency Management Presidency will be utilized.

Keywords: European Union, health policies, refugee, Syrian women, Turkey

Procedia PDF Downloads 187
4651 Floodplain Modeling of River Jhelum Using HEC-RAS: A Case Study

Authors: Kashif Hassan, M.A. Ahanger

Abstract:

Floods have become more frequent and severe due to effects of global climate change and human alterations of the natural environment. Flood prediction/ forecasting and control is one of the greatest challenges facing the world today. The forecast of floods is achieved by the use of hydraulic models such as HEC-RAS, which are designed to simulate flow processes of the surface water. Extreme flood events in river Jhelum , lasting from a day to few are a major disaster in the State of Jammu and Kashmir, India. In the present study HEC-RAS model was applied to two different reaches of river Jhelum in order to estimate the flood levels corresponding to 25, 50 and 100 year return period flood events at important locations and to deduce flood vulnerability of important areas and structures. The flow rates for the two reaches were derived from flood-frequency analysis of 50 years of historic peak flow data. Manning's roughness coefficient n was selected using detailed analysis. Rating Curves were also generated to serve as base for determining the boundary conditions. Calibration and Validation procedures were applied in order to ensure the reliability of the model. Sensitivity analysis was also performed in order to ensure the accuracy of Manning's n in generating water surface profiles.

Keywords: flood plain, HEC-RAS, Jhelum, return period

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4650 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

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