Search results for: social and economic interventions accelerators of building reconstruction
Commenced in January 2007
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Edition: International
Paper Count: 18994

Search results for: social and economic interventions accelerators of building reconstruction

2254 Understanding the Reasons for Flooding in Chennai and Strategies for Making It Flood Resilient

Authors: Nivedhitha Venkatakrishnan

Abstract:

Flooding in urban areas in India has become a usual ritual phenomenon and a nightmare to most cities, which is a consequence of man-made disruption resulting in disaster. The City planning in India falls short of withstanding hydro generated disasters. This has become a barrier and challenge in the process of development put forth by urbanization, high population density, expanding informal settlements, environment degradation from uncollected and untreated waste that flows into natural drains and water bodies, this has disrupted the natural mechanism of hazard protection such as drainage channels, wetlands and floodplains. The magnitude and the impact of the mishap was high because of the failure of development policies, strategies, plans that the city had adopted. In the current scenario, cities are becoming the home for future, with economic diversification bringing in more investment into cities especially in domains of Urban infrastructure, planning and design. The uncertainty of the Urban futures in these low elevated coastal zones faces an unprecedented risk and threat. The study on focuses on three major pillars of resilience such as Recover, Resist and Restore. This process of getting ready to handle the situation bridges the gap between disaster response management and risk reduction requires a shift in paradigm. The study involved a qualitative research and a system design approach (framework). The initial stages involved mapping out of the urban water morphology with respect to the spatial growth gave an insight of the water bodies that have gone missing over the years during the process of urbanization. The major finding of the study was missing links between traditional water harvesting network was a major reason resulting in a manmade disaster. The research conceptualized the ideology of a sponge city framework which would guide the growth through institutional frameworks at different levels. The next stage was on understanding the implementation process at various stage to ensure the shift in paradigm. Demonstration of the concepts at a neighborhood level where, how, what are the functions and benefits of each component. Quantifying the design decision with rainwater harvest, surface runoff and how much water is collected and how it could be collected, stored and reused. The study came with further recommendation for Water Mitigation Spaces that will revive the traditional harvesting network.

Keywords: flooding, man made disaster, resilient city, traditional harvesting network, waterbodies

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2253 Effects of the Quality Construction of Public Construction in Taiwan to Implementation Three Levels Quality Management Institution

Authors: Hsin-Hung Lai, Wei Lo

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Whether it is in virtue or vice for a construction quality of public construction project, it is one of the important indicators for national economic development and overall construction, the impact on the quality of national life is very deep. In recent years, a number of scandal of public construction project occurred, the requirements of the government agencies and the public require the quality of construction of public construction project are getting stricter than ever, the three-level public construction project construction quality of quality control system implemented by the government has a profound impact. This study mainly aggregated the evolution of ISO 9000 quality control system, the difference between the practice of implementing management of construction quality by many countries and three-level quality control of our country, so we explored and found that almost all projects of enhancing construction quality are dominated by civil organizations in foreign countries, whereas, it is induced by the national power in our country and develop our three-level quality control system and audit mechanism based on IOS system and implement the works by legislation, we also explored its enhancement and relevance with construction quality of public construction project that are intervened by such system and national power, and it really presents the effectiveness of construction quality been enhanced by the audited result. The three-level quality control system of our country to promote the policy of public construction project is almost same with the quality control system of many developed countries; however our country mainly implements such system on public construction project only, we promote the three-level quality control system is for enhancing the quality of public construction project, for establishing effective quality management system, so as to urge, correct and prevent the defects of quality management by manufacturers, whereas, those developed countries is comprehensively promoting (both public construction project and civil construction) such system. Therefore, this study is to explore the scope for public construction project only; the most important is the quality recognition by the executor, either good quality or deterioration is not a single event, there is a certain procedure extends from the demand and feasibility analysis, design, tendering, contracting, construction performance, inspection, continuous improvement, completion and acceptance, transferring and meeting the needs of the users, all of mentioned above have a causal relationship and it is a systemic problems. So the best construction quality would be manufactured and managed by reasonable cost if it is by extensive thinking and be preventive. We aggregated the implemented results in the past 10 years (2005 to 2015), the audited results of both in central units and local ones were slightly increased in A-grade while those listed in B-grade were decreased, although the levels were not evidently upgraded, yet, such result presents that the construction quality of concept of manufacturers are improving, and the construction quality has been established in the design stage, thus it is relatively beneficial to the enhancement of construction quality of overall public construction project.

Keywords: ISO 9000, three-level quality control system, audit and review mechanism for construction implementation, quality of construction implementation

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2252 String as a Design Element: The Work of Students for International Architecture Biennale, Antalya and Lohberg Coal Mine, Germany

Authors: Ayşe Duygu Kaçar

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Industrial regions and buildings that have stopped their primary functions are in the interest of the discipline of architecture in the last decades. The renewal of these spaces of production for different functions is a common aspect for contemporary world countries. Totally different functions can be added to the existing as well, which can help improving the social, cultural and aesthetic character of these beings and sustaining their uniqueness. Therefore, these sites linking the past and future can be used as museums, exhibition centers, art ateliers, city parks, recreational centers, botanic gardens, sculpture parks, theatres, etc. in order to continue their place in the collective memory of the cities. The present paper depicts a way of shedding light on the Cotton Textile Industry (İplik ve Dokuma Fabrikası A.Ş), a local industrial site in Antalya, the most popular tourism center of Turkey, as a part of International Architecture Biennale, 2011 and on Lohberg coal mine, a local industrial site in the Ruhr region of Germany. As a transparent, fragile, temporary and economical material, the string was used as a design element in both experiential architecture works with architecture students and the outcomes will be discussed and presented through the theme 'rejecting / reversing architecture'.

Keywords: industrial sites, the Cotton Textile Industry Antalya, Lohberg coal mine, architectural design, identity

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2251 Governing Ecosystem Services for Poverty Reduction: Empirical Evidences from Purulia District, India

Authors: Soma Sarkar

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A number of authors have recently argued that there are strong links between ecosystem services and sustainable development, particularly development efforts that aim to reduce rural poverty. We see two distinct routes by which the science of ecosystem services can contribute to both nature conservation and sustainable development. First, a thorough accounting of ecosystem services and a better understanding of how and at what rates ecosystems produce these services can be used to motivate payment for nature conservation. At least part of the generated funds can be used to compensate people who suffer lost economic opportunities to protect these services. For example, if rural poor are asked to take actions that reduce farm productivity to protect and regulate water supply, those farmers could be compensated for the reduced productivity they experience. When the benefits of natural ecosystems are explicitly quantified, those benefits are more valued both by the people who directly interact with the ecosystems and the governmental and other agencies that would have to pay for substitute sources of these services if these ecosystems should become impaired. Appreciating the value of ecosystem services can motivate increased conservation investment to prevent having to pay for substitutes later. This approach could be characterized as a ‘‘government investment’’ approach because the payments will generally come from beneficiaries outside of the local area, and a governmental or other agency is typically responsible for collecting and redistributing the funds. Second, a focus on the conservation of ecosystem services could improve the success of projects that attempt to both conserve nature and improve the welfare of the rural poor by fostering markets for the goods and services that local people produce or extract from ecosystems. These projects could be characterized as more ‘‘community based’’ because the goal is to foster the more organic, or grassroots, development of cottage industries, such as ecotourism, or the production of non-timber forest products, that are enhanced by better protection of local ecosystems. Using this framework, we discuss the factors that may have contributed to failure or success for several projects in the district of Purulia, one of the most backward districts of India and inhabited by indigenous group of people. A large majority of people in this district are dependent on environment based incomes for their sustenance. The erosion of natural resource base owing to poor governance in the district has led to the reductions in the household incomes of these people. The scale of our analysis is local or project level. The plight of poor has little to do with the production functions of ecosystem services. But for rural poor, at the local level, the status of ecosystem services can make a big difference in their daily lives.

Keywords: ecosystem services, governance, rural poor, community based natural resource management

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2250 The Role of Sustainable Development in the Design and Planning of Smart Cities Using GIS Techniques: Models of Arab Cities

Authors: Ahmed M. Jihad

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The paper presents the concept of sustainable development, and the role of geographic techniques in the design, planning and presentation of maps of smart cities with geographical vision, and the identification of programs and tools, and models of maps of Arab cities, is the problem of research in how to apply, process and experience these programs? What is the role of geographic techniques in planning and mapping the optimal place for these cities? The paper proposes an addition to the designs of Iraqi cities, as it can be developed in the future to serve as a model for interactive smart cities by developing its services. The importance of this paper stems from the concept of sustainable development dynamic which has become a method of development imposed by the present era in rapid development to achieve social balance and specialized programs in draw paper argues that ensuring sustainable development is achieved through the use of information technology. The paper will follow the theoretical presentation of the importance of the concept of development, design tools and programs. The paper follows the method of analysis of modern systems (System Analysis Approach) through the latest programs will provide results can be said that the new Iraqi cities can be developed with smart technologies, like some of the Arab and European cities that were newly created through the introduction of international investment, and therefore Plans can be made to select the best programs in manufacturing and producing maps and smart cities in the future.

Keywords: geographic techniques, planning the cities, smart cities, sustainable development

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2249 Real-Time Monitoring Approaches of Groundwater Conductivity and Level to Pre-Alert the Seawater Intrusion in Sand Coast of Liaodong Bay of China

Authors: Yuguang Wang, Chuanjun Wang

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At present, many coastal areas around the world suffer from seawater intrusion. Seawater intrusion is the superimposed result of two factors which are nature and human social economical activities in particular area. In recent years, due to excessive exploitation of groundwater, the seawater intrusion phenomenon aggravate in coastal zone of the Bohai and Huanghai seas in our country. Moreover, with sea-level rising, the original hydrodynamic equilibrium between saltwater and freshwater has been damaged to a certain extent, and it will further aggravate seawater intrusion in the land plains. In addition, overexploitation of groundwater declined groundwater level and increase saltwater intrusion in coastal areas. Therefore, in view of the sensitivity and vulnerability of the impact of sea-level rise in the future, the risk of sea-level rise in coastal zone should be considered, reasonable exploitation, utilization and management of coastal zone’s groundwater should be formulated. The response mechanism of sea-level rise should be studied to prevent and reduce the harm of seawater intrusion, which has important theoretical and realistic significances. In this paper, through the long-term monitoring of groundwater level and conductibility in the transition region of seawater intrusion for the sand coast area, realtimely master the situation of seawater intrusion. Combined with the seasonal exploitation station of groundwater and sea level variation, early alert the seawater intrusion to prevent and reduce the harm of seawater intrusion.

Keywords: groundwater level, sea level, seawater intrusion, sand coast

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2248 Employee Happiness: The Influence of Providing Consumers with an Experience versus an Object

Authors: Wilson Bastos, Sigal G. Barsade

Abstract:

Much of what happens in the marketplace revolves around the provision and consumption of goods. Recent research has advanced a useful categorization of these goods—as experiential versus material—and shown that, from the consumers’ perspective, experiences (e.g., a theater performance) are superior to objects (e.g., an electronic gadget) in offering various social and psychological benefits. A common finding in this growing research stream is that consumers gain more happiness from the experiences they have than the objects they own. By focusing solely on those acquiring the experiential or material goods (the consumers), prior research has remained silent regarding another important group of individuals—those providing the goods (the employees). Do employees whose jobs are primarily focused on offering consumers an experience (vs. object) also gain more happiness from their occupation? We report evidence from four experiments supporting an experiential-employee advantage. Further, we use mediation and moderation tests to unearth the mechanism responsible for this effect. Results reveal that work meaningfulness is the primary driver of the experiential-employee advantage. Overall, our findings suggest that employees find it more meaningful to provide people with an experience as compared to a material object, which in turn shapes the happiness they derive from their jobs. We expect this finding to have implications on human development, and to be of relevance to researchers and practitioners interested in how to advance human condition in the workplace.

Keywords: employee happiness, experiential versus material jobs, work meaningfulness

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2247 Predictive Modelling of Aircraft Component Replacement Using Imbalanced Learning and Ensemble Method

Authors: Dangut Maren David, Skaf Zakwan

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Adequate monitoring of vehicle component in other to obtain high uptime is the goal of predictive maintenance, the major challenge faced by businesses in industries is the significant cost associated with a delay in service delivery due to system downtime. Most of those businesses are interested in predicting those problems and proactively prevent them in advance before it occurs, which is the core advantage of Prognostic Health Management (PHM) application. The recent emergence of industry 4.0 or industrial internet of things (IIoT) has led to the need for monitoring systems activities and enhancing system-to-system or component-to- component interactions, this has resulted to a large generation of data known as big data. Analysis of big data represents an increasingly important, however, due to complexity inherently in the dataset such as imbalance classification problems, it becomes extremely difficult to build a model with accurate high precision. Data-driven predictive modeling for condition-based maintenance (CBM) has recently drowned research interest with growing attention to both academics and industries. The large data generated from industrial process inherently comes with a different degree of complexity which posed a challenge for analytics. Thus, imbalance classification problem exists perversely in industrial datasets which can affect the performance of learning algorithms yielding to poor classifier accuracy in model development. Misclassification of faults can result in unplanned breakdown leading economic loss. In this paper, an advanced approach for handling imbalance classification problem is proposed and then a prognostic model for predicting aircraft component replacement is developed to predict component replacement in advanced by exploring aircraft historical data, the approached is based on hybrid ensemble-based method which improves the prediction of the minority class during learning, we also investigate the impact of our approach on multiclass imbalance problem. We validate the feasibility and effectiveness in terms of the performance of our approach using real-world aircraft operation and maintenance datasets, which spans over 7 years. Our approach shows better performance compared to other similar approaches. We also validate our approach strength for handling multiclass imbalanced dataset, our results also show good performance compared to other based classifiers.

Keywords: prognostics, data-driven, imbalance classification, deep learning

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2246 Sustainable Hydrogen Generation via Gasification of Pig Hair Biowaste with NiO/Al₂O₃ Catalysts

Authors: Jamshid Hussain, Kuen Song Lin

Abstract:

Over one thousand tons of pig hair biowaste (PHB) are produced yearly in Taiwan. The improper disposal of PHB can have a negative impact on the environment, consequently contributing to the spread of diseases. The treatment of PHB has become a major environmental and economic challenge. Innovative treatments must be developed because of the heavy metal and sulfur content of PHB. Like most organic materials, PHB is composed of many organic volatiles that contain large amounts of hydrogen. Hydrogen gas can be effectively produced by the catalytic gasification of PHB using a laboratory-scale fixed-bed gasifier, employing 15 wt% NiO/Al₂O₃ catalyst at 753–913 K. The derived kinetic parameters were obtained and refined using simulation calculations. FE–SEM microphotograph showed that NiO/Al₂O₃ catalyst particles are Spherical or irregularly shaped with diameters of 10–20 nm. HR–TEM represented that the fresh Ni particles were evenly dispersed and uniform in the microstructure of Al₂O₃ support. The sizes of the NiO nanoparticles were vital in determining catalyst activity. As displayed in the pre-edge XANES spectra of the NiO/Al₂O₃ catalysts, it exhibited a non-intensive absorbance nature for the 1s to 3d transition, which is prohibited by the selection rule for an ideal octahedral symmetry. Similarly, the populace of Ni(II) and Ni(0) onto Al₂O₃ supports are proportional to the strength of the 1s to 4pxy transition, respectively. The weak shoulder at 8329–8334 eV and a strong character at 8345–8353 eV were ascribed to the 1s to 4pxy shift, which suggested the presence of NiO types onto Al₂O₃ support in PHB catalytic gasification. As determined by the XANES analyses, Ni(II)→Ni(0) reduction was mostly observed. The oxidation of PHB onto the NiO/Al₂O₃ surface may have resulted in Ni(0) and the formation of tar during the gasification process. The EXAFS spectra revealed that the Ni atoms with Ni–Ni/Ni–O bonds were found. The Ni–O bonding proved that the produced syngas were unable to reduce NiO to Ni(0) completely. The weakness of the Ni–Ni bonds may have been caused by the highly dispersed Ni in the Al₂O₃ support. The central Ni atoms have Ni–O (2.01 Å) and Ni–Ni (2.34 Å) bond distances in the fresh NiO/Al₂O₃ catalyst. The PHB was converted into hydrogen-rich syngas (CO + H₂, >89.8% dry basis). When PHB (250 kg h−1) was catalytically gasified at 753–913 K, syngas was produced at approximately 5.45 × 105 kcal h−1 of heat recovery with 76.5%–83.5% cold gas efficiency. The simulation of the pilot-scale PHB catalytic gasification demonstrated that the system could provide hydrogen (purity > 99.99%) and generate electricity for an internal combustion engine of 100 kW and a proton exchange membrane fuel cell (PEMFC) of 175 kW. A projected payback for a PHB catalytic gasification plant with a capacity of 10- or 20-TPD (ton per day) was around 3.2 or 2.5 years, respectively.

Keywords: pig hair biowaste, catalytic gasification, hydrogen production, PEMFC, resource recovery

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2245 Cultural Omnivorousness in Fikirtepe Urban Regenaration Area

Authors: Burcin Basyazici

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The history of urban regeneration in Istanbul dates to the 1980s and has been generated by various reasons, from political state-based decisions to cultural migrations and/or translocations and economical private sector-based reasons. However, one of the latest regeneration areas in Fikirtepe that have been still under construction for ten years becomes dissimilar to other regeneration areas in Istanbul. The region is located very close to Kadıkoy's downtown area but was still considered a slum due to its inhabitants -who mostly belong to lower-income immigrants. The process begun in 2011 with the decision of the government, and the settlement has been emptied and demolished also by the government -together with the investors and construction companies. Although there has been much research on the process of deconstruction and the relocation of landlords, there hasn’t been any research on what happened after the regeneration. While many high-rise luxurious gated communities were constructed and inhabited in five years, many constructions have stopped due to the latest economic devastation in Turkey. Then the region stayed as an unfinished construction area with its new upper-income and upper-middle-income residents and old low-income landlords. This situation has also changed the commercial activities in Fikirtepe. While some new retail facilities have been offered for new residents, some of the oldest ones have also survived in new-Fikirtepe. This study aims to investigate the urban everyday life of Fikirtepe with relation to its retail-based regeneration with the help of the theories of Bourdieu called cultural capital and cultural omnivorousness. To achieve this aim, after presenting the historical background of urban regeneration in Istanbul, Bourdieu’s conceptualism of cultural capital, habitus, and the consumption tendencies related to those are introduced and discussed within the scope of the Fikirtepe case. To represent the retail-based regeneration in the area, the current situation of retail premises is mapped by comparing to its pre-situation before urban gentrification. To better understand the change of cultural capital and the consumption tendencies of the new residents, eighteen semi-structured in-depth interviews have been conducted with twelve inhabitants from three different luxurious gated communities and six shop owners containing the new ones after regeneration and old ones before it. The interview questions have been structured to understand the motivation of change and/or inhibition of retail premises and the consumption tendencies of the new residents. In conclusion, the study shows that even though the cultural capital has been changed in Fikirtepe, the new residents also tend to act as culturally omnivorous by referring to Bourdieu's theories on multi-cultural tendencies of the upper-class and upper-middle-class societies, that should be questioned regarding the cultural regeneration in in-town urban regeneration areas in metropoles.

Keywords: bourdieu, cultural omnivorousness, fikirtepe, urban regeneration in istanbul

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2244 Depressant Effects of 2-PMPA through Reduction of p-CREB (Ser133) and mGluR5 Level in Prefrontal Cortex of C57BL/6 Mice

Authors: Sang-Sun Yoon, Yea-Hyun Leem, Sangmee Ahn Jo

Abstract:

The N-acetylated-alpha-linked-acidic (NAAG) peptidase inhibitor 2-phosphonomethyl pentanedioic acid (2-PMPA) has demonstrated to be neuroprotective against glutamate-mediated neuron degeneration and neurological disorders such as ischemia. Several studies have demonstrated impaired psychiatric function by altered glutamate carboxypeptidase II expression, although 2-PMPA has not yet been studied. Thus, we investigated effect of 2-PMPA on depressive-like phenotype using C57BL/6 mice. Treatment of 2-PMPA (10 mg/kg for 6 days/daily, ip injection) on C57BL/6 naïve mice showed depressive-like symptoms such as decreased social preference, but did not affect the immobility measured by tail suspension test. Reduction of phosphorylated cAMP-responsive element binding (p-CREB) known as a representative marker of depressive-like behavior was observed in layer 1 and piriform cortex subregions of the prefrontal cortex of 2-PMPA-treated mice. The immunoreactivity of metabotropic glutamate receptors 5 (mGluR5) that mediate phosphorylation of CREB was also decreased in layer 1 and piriform cortex subregions of the prefrontal cortex of 2-PMPA injected mice. Thus, our results suggest that dysregulation of the GCPII or NAAG by 2-PMPA treatment is likely to be associated with pathogenesis of depression and further studies are needed to understand whether the reduced NAAG level or enhanced glutamate level in the brain is involved in this response.

Keywords: depression, GCPII, 2-PMPA, p-CREB, mGluR5

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2243 Decentralization and Participatory Approach in the Cultural Heritage Management in Local Thailand

Authors: Amorn Kritsanaphan

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This paper illustrates the decentralization of cultural heritage management in local Thailand, a place similar to other middle- income developing countries characterized by rapid tourism-industrialization, weakness formal state institutions and procedures, and intensity use of the cultural heritage resources. The author conducted field research in local Thailand, principally using qualitative primary data gathering. These were combined with records reviews and content analysis of documents. The author also attended local public meetings, and social activities, and interacted casually with local residents and governments. Cultural heritage management has been supposed to improve through multi-stakeholder participation and decentralization. However, processes and outcomes are far from being straightforward and depend on a variety of contingencies and contexts involved. Multi-stakeholder and participatory approach in decentralization of the cultural heritage management in Thailand have pushed to the forefront and sharpened a number of existing problems. However, under the decentralization, the most significant contribution has been in creating real political space where various local stakeholders have become active, respond and address their concerns in various ways vis-à-vis cultural heritage problems. Improving cultural heritage sustainability and viability of local livelihoods through decentralization and participatory approach is by no means certain. However, the shift instead creates spaces potent with possibilities for a meaningful and constructive engagement between and among local state and non-state actors that can lead to synergies and positive outcomes.

Keywords: decentralization, participatory approach, cultural heritage management, multi-stakeholder approach

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2242 Qualitative and Quantitative Research Methodology Theoretical Framework and Descriptive Theory: PhD Construction Management

Authors: Samuel Quashie

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PhDs in Construction Management often designs their methods based on those established in social sciences using theoretical models, to collect, gather and analysis data to answer research questions. Work aim is to apply qualitative and quantitative as a data analysis method, and as part of the theoretical framework - descriptive theory. To improve the ability to replicate the contribution to knowledge the research. Using practical triangulation approach, which covers, interviews and observations, literature review and (archival) document studies, project-based case studies, questionnaires surveys and review of integrated systems used in, construction and construction related industries. The clarification of organisational context and management delivery that influences organizational performance and quality of product and measures are achieved. Results illustrate improved reliability in this research approach when interpreting real world phenomena; cumulative results of research can be applied with confidence under similar environments. Assisted validity of the PhD research outcomes and strengthens the confidence to apply cumulative results of research under similar conditions in the Built Environment research systems, which have been criticised for the lack of reliability in approaches when interpreting real world phenomena.

Keywords: case studies, descriptive theory, theoretical framework, qualitative and quantitative research

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2241 Effect of Naameh Landfill (Lebanon) on Groundwater Quality of the Surrounding Area

Authors: Rana Sawaya, Jalal Halwani, Isam Bashour, Nada Nehme

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Mismanagement of municipal solid wastes in Lebanon might lead to serious environmental problems, especially that a big portion of mixed wastes including putrescible is transferred to Naameh landfill. One of the consequences of municipal solid waste deposition is the production of landfill leachate, which if unproperly treated will threaten the main crucial matrices such as soil, water, and air. The main aim of this one of a kind study is to assess the risk posed to groundwater as a result of leachate infiltration on off-site wells especially after stoppage of Naameh landfill's operation end of the year 2016 and initiation of the capping process which is still ongoing and will be finalized in December 2019. For this purpose, nine representative points around the landfill were selected to undergo physicochemical and microbial analysis on a seasonal basis (every three months). The study extended from the year 2014 until the end of the year 2016 (closure of Naameh landfill). The preliminary data obtained are statistically analyzed using the Statistical Package for Social Sciences (SPSS) and was found in conformity with international and Lebanese norms. Thus, the study will be extended an additional year, especially after the finalization of capping and the results obtained, will enable us to propose new techniques and tools (treatment systems) in water resources management depending on the direction of its usage (domestic, irrigation, drinking).

Keywords: contamination, groundwater, leachate, Lebanon, solid waste

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2240 Resilience in Refuge Context: The Validity Assessment Using Child and Youth Resilience Measure-28 among Afghan Young Immigrants in Iran

Authors: Baqir Rezai, Leila Heydarinasab, Rasol Roshan, Mohammad Ghulami

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Introduction: The resilience process is one of the controversial and important subjects for child and youth immigrants throughout the world. Positive adaptation to the environment is a consequence of resilience which can affect the quality of life and physical and mental health among immigrants. Objective: A total of 714 Afghan young immigrants (14 to 18-years-old) who live in Iran for more than three years were entered into the study. A random sampling method was applied to obtain data. The study samples were divided into two groups (N1 =360 and N2=354) for exploratory and confirmation analysis. Exploratory factorial analysis was applied to confirm the construct validity of CYRM-28. Results: The results showed that this scale has useful validity content, and the study samples include three factors of individuals, context, and relational in child and youth resilience measure-28. However, from a total of 28 main items, only 15 items could identify these factors. Discussion: The resilience process among young immigrants is mainly explained by individuals, social and cultural conditions. For instance, young immigrants search the resilience process in conditions that caused their immigration. In this context, some questions about the content of security and personal promotion in society could identify three main factors.

Keywords: CYRM-28, factorial analysis, resilience, Afghan young immigrants

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2239 Multilingualism and Unification of Teaching

Authors: Mehdi Damaliamiri, Firouzeh Akbari

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Teaching literature to children at an early age is of great importance, and there have been different methods to facilitate learning literature. Based on the law, all children going to school in Iran should learn the Persian language and literature. This has been concomitant with two different levels of learning related to urban or rural bilingualism. For bilingual children living in the villages, learning literature and a new language (Persian) turns into a big challenge as it is done based on the translation the teacher does while in the city, it is easier as the confrontation of children with the Persian language is more. Over recent years, to change the trend of learning Persian by children speaking another language, the TV and radio programs have been considered to be effective, but the scores of the students in Persian language national exams show that these programs have not been so effective for the bilingual students living in the villages. To identify the determinants of weak learning of Persian by bilingual children, two different regions were chosen, Turkish-speaking and Kurdish-speaking communities, to compare their learning of Persian at the first and second levels of elementary school. The criteria of learning was based on the syllabification of Persian words, word order in the sentence, and compound sentences. Students were taught in Persian how to recognize syllabification without letting them translate the words in their own languages and were asked to produce simple sentences in Persian in response to situational questions. Teaching methods, language relatedness with Persian, and exposure to social media programs, especially TV and radio, were the factors that were considered to affect the potential of children in learning Persian.

Keywords: bilingualism, persian, education, Literature

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2238 Public Behavior When Encountered with a Road Traffic Accident

Authors: H. N. S. Silva, S. N. Silva

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Introduction: The latest WHO data published in 2014 states that Sri Lanka has reached 2,773 of total deaths and over 14000 individuals’ sustained injuries due to RTAs each year. It was noticed in previous studies that policemen, three wheel drivers and also pedestrians were the first to respond to RTAs but the victim’s condition was aggravated due to unskilled attempts made by the responders while management of the victim’s wounds, moving and positioning of the victims and also mainly while transportation of the victims. Objective: To observe the practices of the urban public in Sri Lanka who are encountered with RTAs. Methods: A qualitative study was done to analyze public behavior seen on video recordings of scenes of accidents purposefully selected from social media, news websites, YouTube and Google. Results: The results showed that all individuals who tried to help during the RTA were middle aged men, who were mainly pedestrians, motorcyclists and policemen during that moment. Vast majority were very keen to actively help the victims to get to hospital as soon as possible and actively participated in providing 'aid'. But main problem was the first aid attempts were disorganized and uncoordinated. Even though all individuals knew how to control external bleeding, none of them was aware of spinal prevention techniques or management of limb injuries. Most of the transportation methods and transfer techniques used were inappropriate and more injury prone. Conclusions: The public actively engages in providing aid despite their inappropriate practices in giving first aid.

Keywords: encountered, pedestrians, road traffic accidents, urban public

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2237 The Debate over Dutch Universities: An Analysis of Stakeholder Perspectives

Authors: B. Bernabela, P. Bles, A. Bloecker, D. DeRock, M. van Es, M. Gerritse, T. de Jongh, W. Lansing, M. Martinot, J. van de Wetering

Abstract:

A heated debate has been taking place concerning research and teaching at Dutch universities for the last few years. The ministry of science and education has published reports on its strategy to improve university curricula and position the Netherlands as a globally competitive knowledge economy. These reports have provoked an uproar of responses from think tanks, concerned academics, and the media. At the center of the debate is disagreement over who should determine the Dutch university curricula and how these curricula should look. Many stakeholders in the higher education system have voiced their opinion, and some have not been heard. The result is that the diversity of visions is ignored or taken for granted in the official reports. Recognizing this gap in stakeholder analysis, the aim of this paper is to bring attention to the wide range of perspectives on who should be responsible for designing higher education curricula. Based on a previous analysis by the Rathenau Institute, we distinguish five different groups of stakeholders: government, business sector, university faculty and administration, students, and the societal sector. We conducted semi-structured, in-depth interviews with representatives from each stakeholder group, and distributed quantitative questionnaires to people in the societal sector (i.e. people not directly affiliated with universities or graduates). Preliminary data suggests that the stakeholders have different target points concerning the university curricula. Representatives from the governmental sector tend to place special emphasis on the link between research and education, while representatives from the business sector rather focus on greater opportunities for students to obtain practical experience in the job market. Responses from students reflect a belief that they should be able to influence the curriculum in order to compete with other students on the international job market. On the other hand, university faculty expresses concern that focusing on the labor market puts undue pressure on students and compromises the quality of education. Interestingly, the opinions of members of ‘society’ seem to be relatively unchanged by political and economic shifts. Following a comprehensive analysis of the data, we believe that our results will make a significant contribution to the debate on university education in the Netherlands. These results should be regarded as a foundation for further research concerning the direction of Dutch higher education, for only if we take into account the different opinions and views of the various stakeholders can we decide which steps to take. Moreover, the Dutch experience offers lessons to other countries as well. As the internationalization of higher education is occurring faster than ever before, universities throughout Europe and globally are experiencing many of the same pressures.

Keywords: Dutch University curriculum, higher education, participants’ opinions, stakeholder perspectives

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2236 Dealing with the Spaces: Ultra Conservative Approach from Childhood to Adulthood

Authors: Maryam Firouzmandi, Moosa Miri

Abstract:

Common reasons for early tooth loss are trauma, extraction due to caries or periodontal disease and congenital missing. The remaining space after tooth loss may cause functional and esthetic problems. Therefore restorative dentists should attempt to manage these spaces using conservative methods. The goal is to restore the lost esthetic and function, prevent phonetic, self-esteem and personality problems and tongue habits. Preserving alveolar bone is also of great importance during the growth stage. Purpose: When deciding about the management of the missing tooth, space implants are contradicted until the completion of dentoalveolar development. Even in adulthood, due to systemic or periodontal problems or biological and economic issues, the implant might not be indicated. In this article, the alternative conservative restorative methods of space maintenance are going to be discussed. Essix retainers are made chair-side as easy as forming a custom bleaching tray with some modifications. They are esthetically acceptable and not expensive. These temporaries provide support for the lips but could not be used during function. Mini-screw-supported temporaries are another option for maintaining the space, especially after orthodontic treatment when there is a time lag between the termination of orthodontic treatment and definitive restoration. Two techniques will be presented for this kind of restoration: Denture tooth pontic or a composite crown. The benefits are alveolar bone preservation, Physiologic pressure on the alveolar ridge to increase its density and even can be retained until the completion of the definitive treatment. Bonded fixed partial denture includes Maryland bridge, fiber-reinforced composite bridge, resin-bonded bridge, and ceramic bonded bridge. These types of bridges are recommended to be used after a pubertal growth spurt and a recent meta-analysis considered their clinical success similar to conventional FDPs and implant-supported crowns. However, they have several advantages that are going to be discussed by presenting some clinical examples. Practical instruction on how to construct an FRC bridge and a novel chair-side Maryland bridge will be given by means of clinical cases. Clinical relevance: minimally invasive options should always be considered and destruction of healthy enamel and dentin during the preparation phase should be avoided as much as possible.

Keywords: tooth missing, fiber-reinforced composite, Maryland, Essix retainers, screw-retained restoration

Procedia PDF Downloads 198
2235 Future Considerations for Wounded Service Members and Veterans of the Global War on Terror

Authors: Selina Doncevic, Lisa Perla, Angela Kindvall

Abstract:

The Global War on Terror which began after September 11, 2011, increased survivability of severe injuries requiring varying trajectories of rehabilitation and recovery. The costs encompass physiologic, functional, social, emotional, psychological, vocational and scholastic domains of life. The purpose of this poster is to inform private sector health care practitioners and clinicians at various levels of the unique and long term dynamics of healthcare recovery for polytrauma, and traumatic brain injured service members and veterans in the United States of America. Challenges include care delivery between the private sector, the department of defense, and veterans affairs healthcare systems while simultaneously supporting the dynamics of acute as well as latent complications associated with severe injury and illness. Clinical relevance, subtleties of protracted recovery, and overwhelmed systems of care are discussed in the context of lessons learned and in reflection on previous wars. Additional concerns for consideration and discussion include: the cost of protracted healthcare, various U.S. healthcare payer systems, lingering community reintegration challenges, ongoing care giver support, the rise of veterans support groups and the development of private sector clinical partnerships.

Keywords: brain injury, future, polytrauma, rehabilitation

Procedia PDF Downloads 198
2234 Global Health, Humanitarian Medical Aid, and the Ethics of Rationing

Authors: N. W. Paul, S. Michl

Abstract:

In our globalized world we need to appreciate the fact that questions of health and justice need to be addressed on a global scale, too. The way in which diverse governmental and non-governmental initiatives are trying to answer the need for humanitarian medical aid has long since been a visible result of globalized responsibility. While the intention of humanitarian medical aids seems to be evident, the allocation of resources has become more and more an ethical and societal challenge. With a rising number and growing dimension of humanitarian catastrophes around the globe the search for ethically justifiable ways to decide who might benefit from limited resources has become a pressing question. Rooted in theories of justice (Rawls) and concepts of social welfare (Sen) we developed and implemented a model for an ethically sound distribution of a limited annual budget for humanitarian care in one of the largest medical universities of Germany. Based on our long lasting experience with civil casualties of war (Afghanistan) and civil war (Libya) as well as with under- and uninsured and/or stateless patients we are now facing the on-going refugee crisis as our most recent challenge in terms of global health and justice. Against this background, the paper strives to a) explain key issues of humanitarian medical aid in the 21st century, b) explore the problem of rationing from an ethical point of view, c) suggest a tool for the rational allocation of scarce resources in humanitarian medical aid, d) present actual cases of humanitarian care that have been managed with our toolbox, and e) discuss the international applicability of our model beyond local contexts.

Keywords: humanitarian care, medical ethics, allocation, rationing

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2233 Powering Connections: Synergizing Sales and Marketing for Electronics Engineering with Web Development.

Authors: Muhammad Awais Kiani, Abdul Basit Kiani, Maryam Kiani

Abstract:

Synergizing Sales and Marketing for Electronics Engineering with Web Development, explores the dynamic relationship between sales, marketing, and web development within the electronics engineering industry. This study is important for the power of digital platforms to connect with customers. Which increases brand visibility and drives sales. It highlights the need for collaboration between sales and marketing teams, as well as the integration of web development strategies to create seamless user experiences and effective lead generation. Furthermore, It also emphasizes the role of data analytics and customer insights in optimizing sales and marketing efforts in the ever-evolving landscape of electronics engineering. Sales and marketing play a crucial role in driving business growth, and in today's digital landscape, web development has become an integral part of these strategies. Web development enables businesses to create visually appealing and user-friendly websites that effectively showcase their products or services. It allows for the integration of e-commerce functionalities, enabling seamless online transactions. Furthermore, web development helps businesses optimize their online presence through search engine optimization (SEO) techniques, social media integration, and content management systems. This abstract highlights the symbiotic relationship between sales marketing in the electronics industry and web development, emphasizing the importance of a strong online presence in achieving business success.

Keywords: electronics industry, web development, sales, marketing

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2232 The History of the Residential Care Environments for the Elderly in Iran

Authors: Saeed Haghnia

Abstract:

This paper traces the back history of environments in which the elderly who could not stay in private dwellings were accommodated and taken care of in Iran in the 19th century. It investigates the factors impacting on the establishment of the first nursing homes in Iran in 1973. Today in 2020, the nursing home is the only available model of residential care environment for the elderly who cannot stay in private dwellings in Iran. Understanding the evolution of these environments from a socio-political perspective is crucial before studying nursing homes’ response to the elderly and society in Iran and seeking any alternative model specific to the context. However, no study on the evolution of these environments in Iran was found. Thus, this paper, by going through primary and secondary resources and from a socio-political perspective, investigates how the elderly who could not stay in private dwellings were accommodated and taken care of in Iran in the 19th century. Maristan, in the early 19th century in Egypt as a part of Islamic territory, is an example of such spaces in which homeless elderly were kept and taken care of. This study suggests that in the 19th century in Iran in lack of significant governmental influence over people’s social affairs, any potential environments accommodating and taking care of the elderly who could not stay in private dwellings (mainly homeless) in Iran were probably regulated or supported by local figures, specifically clergies, as a response to the need for taking care of the vulnerable members of society.

Keywords: nursing home, ageing, Iran, middle east, Qajar, Pahlavi

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2231 Industrial Wastewater from Paper Mills Used for Biofuel Production and Soil Improvement

Authors: Karin M. Granstrom

Abstract:

Paper mills produce wastewater with a high content of organic substances. Treatment usually consists of sedimentation, biological treatment of activated sludge basins, and chemical precipitation. The resulting sludges are currently a waste problem, deposited in landfills or used as low-grade fuels for incineration. There is a growing awareness of the need for energy efficiency and environmentally sound management of sludge. A resource-efficient method would be to digest the wastewater sludges anaerobically to produce biogas, refine the biogas to biomethane for use in the transportation sector, and utilize the resulting digestate for soil improvement. The biomethane yield of pulp and paper wastewater sludge is comparable to that of straw or manure. As a bonus, the digestate has an improved dewaterability compared to the feedstock biosludge. Limitations of this process are predominantly a weak economic viability - necessitating both sufficiently large-scale paper production for the necessary large amounts of produced wastewater sludge, and the resolving of remaining questions on the certifiability of the digestate and thus its sales price. A way to improve the practical and economical feasibility of using paper mill wastewater for biomethane production and soil improvement is to co-digest it with other feedstocks. In this study, pulp and paper sludge were co-digested with (1) silage and manure, (2) municipal sewage sludge, (3) food waste, or (4) microalgae. Biomethane yield analysis was performed in 500 ml batch reactors, using an Automatic Methane Potential Test System at thermophilic temperature, with a 20 days test duration. The results show that (1) the harvesting season of grass silage and manure collection was an important factor for methane production, with spring feedstocks producing much more than autumn feedstock, and pulp mill sludge benefitting the most from co-digestion; (2) pulp and paper mill sludge is a suitable co-substrate to add when a high nitrogen content cause impaired biogas production due to ammonia inhibition; (3) the combination of food waste and paper sludge gave higher methane yield than either of the substrates digested separately; (4) pure microalgae gave the highest methane yield. In conclusion, although pulp and paper mills are an almost untapped resource for biomethane production, their wastewater is a suitable feedstock for such a process. Furthermore, through co-digestion, the pulp and paper mill wastewater and mill sludges can aid biogas production from more nutrient-rich waste streams from other industries. Such co-digestion also enhances the soil improvement properties of the residue digestate.

Keywords: anaerobic, biogas, biomethane, paper, sludge, soil

Procedia PDF Downloads 259
2230 Impact of Weather Conditions on Non-Food Retailers and Implications for Marketing Activities

Authors: Noriyuki Suyama

Abstract:

This paper discusses purchasing behavior in retail stores, with a particular focus on the impact of weather changes on customers' purchasing behavior. Weather conditions are one of the factors that greatly affect the management and operation of retail stores. However, there is very little research on the relationship between weather conditions and marketing from an academic perspective, although there is some importance from a practical standpoint and knowledge based on experience. For example, customers are more hesitant to go out when it rains than when it is sunny, and they may postpone purchases or buy only the minimum necessary items even if they do go out. It is not difficult to imagine that weather has a significant impact on consumer behavior. To the best of the authors' knowledge, there have been only a few studies that have delved into the purchasing behavior of individual customers. According to Hirata (2018), the economic impact of weather in the United States is estimated to be 3.4% of GDP, or "$485 billion ± $240 billion per year. However, weather data is not yet fully utilized. Representative industries include transportation-related industries (e.g., airlines, shipping, roads, railroads), leisure-related industries (e.g., leisure facilities, event organizers), energy and infrastructure-related industries (e.g., construction, factories, electricity and gas), agriculture-related industries (e.g., agricultural organizations, producers), and retail-related industries (e.g., retail, food service, convenience stores, etc.). This paper focuses on the retail industry and advances research on weather. The first reason is that, as far as the author has investigated the retail industry, only grocery retailers use temperature, rainfall, wind, weather, and humidity as parameters for their products, and there are very few examples of academic use in other retail industries. Second, according to NBL's "Toward Data Utilization Starting from Consumer Contact Points in the Retail Industry," labor productivity in the retail industry is very low compared to other industries. According to Hirata (2018) mentioned above, improving labor productivity in the retail industry is recognized as a major challenge. On the other hand, according to the "Survey and Research on Measurement Methods for Information Distribution and Accumulation (2013)" by the Ministry of Internal Affairs and Communications, the amount of data accumulated by each industry is extremely large in the retail industry, so new applications are expected by analyzing these data together with weather data. Third, there is currently a wealth of weather-related information available. There are, for example, companies such as WeatherNews, Inc. that make weather information their business and not only disseminate weather information but also disseminate information that supports businesses in various industries. Despite the wide range of influences that weather has on business, the impact of weather has not been a subject of research in the retail industry, where business models need to be imagined, especially from a micro perspective. In this paper, the author discuss the important aspects of the impact of weather on marketing strategies in the non-food retail industry.

Keywords: consumer behavior, weather marketing, marketing science, big data, retail marketing

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2229 Bauhaus Exhibition 1922: New Weapon of Anti-Colonial Resistance in India

Authors: Suneet Jagdev

Abstract:

The development of the original Bauhaus occurred at a time in the beginning of the 20th century when the industrialization of Germany had reached a climax. The cities were a reflection of the new living conditions of an industrialized society. The Bauhaus can be interpreted as an ambitious attempt to find appropriate answers to the challenges by using architecture-urban development and design. The core elements of the conviction of the day were the belief in the necessary crossing of boundaries between the various disciplines and courage to experiment for a better solution. Even after 100 years, the situation in our cities is shaped by similar complexity. The urban consequences of developments are difficult to estimate and to predict. The paper critically reflected on the central aspects of the history of the Bauhaus and its role in bringing the modernism in India by comparative studies of the methodology adopted by the artists and designer in both the countries. The paper talked in detail about how the Bauhaus Exhibition in 1922 offered Indian artists a new weapon of anti-colonial resistance. The original Bauhaus fought its aesthetic and political battles in the context of economic instability and the rise of German fascism. The Indians had access to dominant global languages and in a particular English. The availability of print media and a vibrant indigenous intellectual culture provided Indian people a tool to accept technology while denying both its dominant role in culture and the inevitability of only one form of modernism. The indigenous was thus less an engagement with their culture as in the West than a tool of anti-colonial struggle. We have shown how the Indian people used Bauhaus as a critique of colonialism itself through an undermining of its typical modes of representation and as a means of incorporating the Indian desire for spirituality into art and as providing the cultural basis for a non-materialistic and anti-industrial form of what we might now term development. The paper reflected how through painting the Bauhaus entered the artistic consciousness of the sub-continent not only for its stylistic and technical innovations but as a tool for a critical and even utopian modernism that could challenge both the hegemony of academic and orientalist art and as the bearer of a transnational avant-garde as much political as it was artistic, and as such the basis of a non-Eurocentric but genuinely cosmopolitan alternative to the hierarchies of oppression and domination that had long bound India and were at that moment rising once again to a tragic crescendo in Europe. We have talked about how the Bauhaus of today can offer an innovative orientation towards discourse around architecture and design.

Keywords: anti-colonial struggle, art over architecture, Bauhaus exhibition of 1922, industrialization

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2228 Analysis of Spatial Form and Gene of Historical and Cultural Settlements in Mountainous Areas: Illustrated by the Example of Anju Ancient Town

Authors: Sun Gang

Abstract:

A variety of functional spaces are distributed on the vast mountain waterfront. Their functional positioning presents a spontaneous form of settlement space, and the construction features show a passive impact on the natural environment. As the precious heritage of inheriting human civilization and promoting historical culture, the traditional settlement space in mountainous areas is also the local expression of landscape pattern pattern gene. Under the impact of rapid urban construction and the stimulation of the transformation of social consumption demand, the original texture, scale and ecology of the traditional mountain settlement space, especially the historical and cultural settlement space, have been affected, and the decline of characteristics hinders the development. This paper selects Anju Ancient Town, the fourth largest ancient city in China, which is located in the city of mountains and waters as the research object, and combines spatial analysis and other methods to study the characteristics and causes of its spatial morphology, analyze the internal logic in its formation and development process, build a genetic analysis map, explore the possibility of settlement inheritance and development, and provide reference for the construction, protection and inheritance of traditional mountain settlements.

Keywords: mountain traditional settlement, historical and cultural settlement space, spatial form, spatial gene

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2227 Perceptions of Higher Education Online Learning Faculty in Lebanon

Authors: Noha Hamie Haidar

Abstract:

The purpose of this case study was to explore faculty attitudes toward online learning in a Lebanese Higher Education Institution (HEI). The research problem addressed the disinterest among faculty at the Arts, Sciences, and Technology University of Lebanon (AUL) in enhancing learning using online technology. The research questions for the study examined the attitudes of the faculty toward applying online learning and the extent of the faculty readiness to adopt this technological change. A qualitative case study design was used that employed multiple sources of information including semi-structured interviews and existing literature. The target population was AUL faculty including full-time instructors and administration (n=25). Data analysis was guided by the lens of Kanter’s theoretical approach, which focused on faculty’s awareness, desire, knowledge, ability, and reinforcement model (ADKAR) for adopting change. Key findings indicated negative impressions concerning online learning such as authority (ministry of education, culture, and rules); and change (increased enrollment and different teaching styles). Yet, within AUL’s academic environment, the opportunity for the adoption of online learning was identified; faculty showed positive elements, such as the competitive advantage to first enter the Lebanese Market, and higher student enrollment. These results may encourage AUL’s faculty to adopt online learning and to achieve a positive social change by expanding the ability of students in HEIs to compete globally.

Keywords: faculty, higher education, technology, online learning

Procedia PDF Downloads 406
2226 Gender-Based Violence among Women and Girls with Disability in Nepal

Authors: Manita Pyakurel, Ram Chandra Silwal, Padam Simkhada, Edwin van Teijlingen, Bikesh Bajracharya, Sushila Sapkota, Tina Gorkhali, Salita Gurung

Abstract:

Introduction: Gender-based violence (GBV) has been identified as a social and personal security concern for women with disabilities who are at increased risk for various types of abuse. This study aims to determine the prevalence rates of physical, psychological, and sexual violence among women and girls with disability in Nepal. Methods: This cross-sectional study was conducted in 28 municipalities, 14 districts, and 7 provinces representing all three ecological regions of Nepal from January to March 2021. Study respondents were girls and women with disabilities, aged between 15 and 59 years, at the study sites. Face-to-face semi-structured interviews were conducted among 1294 respondents using the KoBo toolbox application on a smartphone or tablet. Results: Among the total study population, 35.3% shared lifetime violence experience. Only 4.8% formally reported violence experienced. Among the violence experienced participants maximum (92.6%) of women and girls identified no change in violence before and after the COVID-19 pandemic. Women who were married had protective odds of 0.71 for violence experienced in their lifetime [aOR-0.71, CI (0.56-0.90)]. Conclusion: More than one-third experienced violence in their lifetime. Intimate partner violence was the most common violence experienced by women and girls with disability in Nepal. Sexual violence was the least type of violence experienced. The most common perpetrator of violence includes the mother or father-in-law. Most of the women and girls never reported violence.

Keywords: gender-based violence, prevalence, girls, women

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2225 Consequences to Financial Reporting by Implementing Sri Lanka Financial Reporting Standard 13 on Measuring the Fair Value of Financial Instruments: Evidence from Three Sri Lankan Organizations

Authors: Nayoma Ranawaka

Abstract:

The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

Procedia PDF Downloads 126