Search results for: sample pretreatment

Authors: Shazia Ali, Yves Mard, Éric Severin

Abstract:

To the best of our knowledge, this is the first study to have analyzed the impact of a) firm-specific product-market power and b) industry competition on earnings management behavior of European firms in distress versus healthy years while controlling for firm-level characteristics. We predicted a significant relationship between firms’ product market power and earnings management tools and their trade-off under the moderation effect of financial distress. We found that the firm-level market power hereinafter referred to as MP (proxied by the industry-adjusted Lerner Index) is positively associated with both real and accrual earnings management. However, MP is associated with a higher level of real earnings management compared to accrual earnings management in distress years compared to healthy years. On the other hand, industry product market power (representing low competition and proxied by the inverse of the total number of firms in an industry hereinafter referred to as NUMB) and firms product market power (proxied by firm market share hereinafter referred to as MS) are associated with lower inflationary accruals and higher deflationary accruals respectively. On the other hand, they are found to be linked with higher real earnings management in distress versus healthy years. When we divided the sample into small and big firms based on their respective industry-year median total assets, we found that all three measures of industry competition (Industry Median Lerner Index (hereinafter referred to as IMLI), NUMB, and Herfindahl–Hirschman Index (hereinafter referred to as HHI) indicate that small firms in low-competitive industries in financial distress are more likely to inflate their earnings through discretionary accruals. While big firms in this situation are more likely to lower the use of both inflationary and deflationary discretionary accruals as indicated by IMLI and HHI and trade-off accruals earnings management for real earnings management as indicated by NUMB. Moreover, IMLI and HHI did not show any interesting results when we divided the sample based on the firm Lerner Index/Market Power. However, the distressed firms with high market power (MP>industry median) are found to engage in income-decreasing discretionary accruals in low-competitive industries (high NUMB). Whereas firms with low market power in the same industry use downward discretionary accruals but inflate income using real activities (abnCFO). Our findings are robust across alternate measures of discretionary accruals and financial distress, such as the Altman Z-Score. The finding of the study is valuable for accounting standard setters, competition authorities, policymakers, and investors alike to help in informed decision-making.

Keywords: financial distress, earnings management, market competition

Procedia PDF Downloads 99

Authors: Ahmed A.D. Sarhan, Chong Feng Duan, Mum Wai Yip, M. Sayuti

Abstract:

Rapid Prototyping (RP) technologies enable physical parts to be produced from various materials without depending on the conventional tooling. Fused Deposition Modeling (FDM) is one of the famous RP processes used at present. Tensile strength and compressive strength resistance will be identified for different sample structures and different layer orientations of ABS rapid prototype solid models. The samples will be fabricated by a FDM rapid prototyping machine in different layer orientations with variations in internal geometrical structure. The 0° orientation where layers were deposited along the length of the samples displayed superior strength and impact resistance over all the other orientations. The anisotropic properties were probably caused by weak interlayer bonding and interlayer porosity.

Keywords: building orientation, compression strength, rapid prototyping, tensile strength

Procedia PDF Downloads 680

Authors: Rouzbeh Jafari, Joe Nava

Abstract:

This study includes learnings from an engineering practice normally performed on large scale biohydrogen processes. If properly scale-up is done, biohydrogen can be a reliable pathway for biowaste valorization. Most of the studies on biohydrogen process development have used model feedstock to investigate process key performance indicators (KPIs). This study does not intend to compare different technologies with model feedstock. However, it reports economic drivers and technical challenges which help in developing a road map for expanding biohydrogen economy deployment in Canada. BBA is a consulting firm responsible for the design of hydrogen production projects. Through executing these projects, activity has been performed to identify, register and mitigate technical drawbacks of large-scale hydrogen production. Those learnings, in this study, have been applied to the biohydrogen process. Through data collected by a comprehensive literature review, a base case has been considered as a reference, and several case studies have been performed. Critical parameters of the process were identified and through common engineering practice (process design, simulation, cost estimate, and life cycle assessment) impact of these parameters on the commercialization risk matrix and class 5 cost estimations were reported. The process considered in this study is food waste and woody biomass dark fermentation. To propose a reliable road map to develop a sustainable biohydrogen production process impact of critical parameters was studied on the end-to-end process. These parameters were 1) feedstock composition, 2) feedstock pre-treatment, 3) unit operation selection, and 4) multi-product concept. A couple of emerging technologies also were assessed such as photo-fermentation, integrated dark fermentation, and using ultrasound and microwave to break-down feedstock`s complex matrix and increase overall hydrogen yield. To properly report the impact of each parameter KPIs were identified as 1) Hydrogen yield, 2) energy consumption, 3) secondary waste generated, 4) CO2 footprint, 5) Product profile, 6) $/kg-H2 and 5) environmental impact. The feedstock is the main parameter defining the economic viability of biohydrogen production. Through parametric studies, it was found that biohydrogen production favors feedstock with higher carbohydrates. The feedstock composition was varied, by increasing one critical element (such as carbohydrate) and monitoring KPIs evolution. Different cases were studied with diverse feedstock, such as energy crops, wastewater slug, and lignocellulosic waste. The base case process was applied to have reference KPIs values and modifications such as pretreatment and feedstock mix-and-match were implemented to investigate KPIs changes. The complexity of the feedstock is the main bottleneck in the successful commercial deployment of the biohydrogen process as a reliable pathway for waste valorization. Hydrogen yield, reaction kinetics, and performance of key unit operations highly impacted as feedstock composition fluctuates during the lifetime of the process or from one case to another. In this case, concept of multi-product becomes more reliable. In this concept, the process is not designed to produce only one target product such as biohydrogen but will have two or multiple products (biohydrogen and biomethane or biochemicals). This new approach is being investigated by the BBA team and the results will be shared in another scientific contribution.

Keywords: biohydrogen, process scale-up, economic evaluation, commercialization uncertainties, hydrogen economy

Procedia PDF Downloads 84

Authors: M. O. Ezegbogu, H. B. Osadolor

Abstract:

Lipsticks constitute a significant source of transfer evidence, and can, therefore, provide corroborative or inclusionary evidence in criminal investigation. This study aimed to determine the uniqueness and persistence of different lipstick smears using Thin Layer Chromatography (TLC), and Gas Chromatography with a Flame Ionisation Detector (GC-FID). In this study, we analysed lipstick smears retrieved from tea cups exposed to the environment for up to four weeks. The n-alkane content of each sample was determined using GC-FID, while TLC was used to determine the number of bands, and retention factor of each band per smear. This study shows that TLC gives more consistent results over a 4-week period than GC-FID. It also proposes a maximum exposure time of two weeks for the analysis of lipsticks left in the open using GC-FID. Finally, we conclude that neither TLC nor GC-FID can distinguish lipstick evidence recovered from hypothetical crime scenes.

Keywords: forensic science, chromatography, identification, lipstick

Procedia PDF Downloads 173

Authors: Hussain Bohra, Pradyuman Sharma

Abstract:

This study highlights the significance of Balance Sheet Indicators on the corporate performance in the case of Indian manufacturing companies. Balance sheet indicators show the actual financial health of the company and it helps to the external investors to choose the right company for their investment and it also help to external financing agency to give easy finance to the manufacturing companies. The period of study is 2000 to 2014 for 813 manufacturing companies for which the continuous data is available throughout the study period. The data is collected from PROWESS data base maintained by Centre for Monitoring Indian Economy Pvt. Ltd. Panel data methods like fixed effect and random effect methods are used for the analysis. The Likelihood Ratio test, Lagrange Multiplier test and Hausman test results proof the suitability of the fixed effect model for the estimation. Return on assets (ROA) is used as the proxy to measure corporate performance. ROA is the best proxy to measure corporate performance as it already used by the most of the authors who worked on the corporate performance. ROA shows return on long term investment projects of firms. Different ratios like Current Ratio, Debt-equity ratio, Receivable turnover ratio, solvency ratio have been used as the proxies for the Balance Sheet Indicators. Other firm specific variable like firm size, and sales as the control variables in the model. From the empirical analysis, it was found that all selected financial ratios have significant and positive impact on the corporate performance. Firm sales and firm size also found significant and positive impact on the corporate performance. To check the robustness of results, the sample was divided on the basis of different ratio like firm having high debt equity ratio and low debt equity ratio, firms having high current ratio and low current ratio, firms having high receivable turnover and low receivable ratio and solvency ratio in the form of firms having high solving ratio and low solvency ratio. We find that the results are robust to all types of companies having different form of selected balance sheet indicators ratio. The results for other variables are also in the same line as for the whole sample. These findings confirm that Balance sheet indicators play as significant role on the corporate performance in India. The findings of this study have the implications for the corporate managers to focus different ratio to maintain the minimum expected level of performance. Apart from that, they should also maintain adequate sales and total assets to improve corporate performance.

Keywords: balance sheet, corporate performance, current ratio, panel data method

Procedia PDF Downloads 249

Authors: Mishell E. Cabrera, Bryan G. Valencia, Anderson I. Guamán

Abstract:

Human dependence on plastic products has led to global pollution, with plastic particles ranging in size from 0.001 to 5 millimeters, which are called microplastics (hereafter, MPs). The abundance of microplastics is used as an indicator of pollution. However, reports of pollution (abundance of MPs) in river sediments do not consider that the accumulation of sediments and MPs depends on the energy of the river. That is, the abundance of microplastics will be underestimated if the sediments analyzed come from places where the river flows with a lot of energy, and the abundance will be overestimated if the sediment analyzed comes from places where the river flows with less energy. This bias can generate an error greater than 300% of the MPs value reported for the same river and should increase when comparisons are made between 2 rivers with different characteristics. Sections where the river flows with higher energy allow sands to be deposited and limit the accumulation of MPs, while sections, where the same river has lower energy, allow fine sediments such as clays and silts to be deposited and should facilitate the accumulation of MPs particles. That is, the abundance of MPs in the same river is underrepresented when the sediment analyzed is sand, and the abundance of MPs is overrepresented if the sediment analyzed is silt or clay. The present investigation establishes a protocol aimed at incorporating sample granulometry to calibrate MPs quantification and eliminate over- or under-representation bias (hereafter granulometric bias). A total of 30 samples were collected by taking five samples within six work zones. The slope of the sampling points was less than 8 degrees, referred to as low slope areas, according to the Van Zuidam slope classification. During sampling, blanks were used to estimate possible contamination by MPs during sampling. Samples were dried at 60 degrees Celsius for three days. A flotation technique was employed to isolate the MPs using sodium metatungstate with a density of 2 gm/l. For organic matter digestion, 30% hydrogen peroxide and Fenton were used at a ratio of 6:1 for 24 hours. The samples were stained with rose bengal at a concentration of 200 mg/L and were subsequently dried in an oven at 60 degrees Celsius for 1 hour to be identified and photographed in a stereomicroscope with the following conditions: Eyepiece magnification: 10x, Zoom magnification (zoom knob): 4x, Objective lens magnification: 0.35x for analysis in ImageJ. A total of 630 fibers of MPs were identified, mainly red, black, blue, and transparent colors, with an overall average length of 474,310 µm and an overall median length of 368,474 µm. The particle size of the 30 samples was calculated using 100 g per sample using sieves with the following apertures: 2 mm, 1 mm, 500 µm, 250 µm, 125 µm and 0.63 µm. This sieving allowed a visual evaluation and a more precise quantification of the microplastics present. At the same time, the weight of sediment in each fraction was calculated, revealing an evident magnitude: as the presence of sediment in the < 63 µm fraction increases, a significant increase in the number of MPs particles is observed.

Keywords: microplastics, pollution, sediments, Tena River

Procedia PDF Downloads 60

Authors: Nebojša Janićijević

Abstract:

At the end of 1970s, Dutch researcher Geert Hofstede, had conducted an enormous empirical research on the differences between national cultures. In his huge research, he had identified four dimensions of national culture according to which national cultures differ and determined the index for every dimension of national culture for each country that took part in his research. The index showed a country’s position on the continuum between the two extreme poles of the cultural dimensions. Since more than 40 years have passed since Hofstede's research, there is a doubt that, due to the changes in national cultures during that period, they are no longer a good basis for research. The aim of this research is to check the validity of Hofstee's indices of national culture The empirical study conducted in the branches of a multinational company in Serbia, France, the Netherlands and Denmark aimed to determine whether Hofstede’s measures of national culture dimensions are still valid. The sample consisted of 155 employees of one multinational company, where 40 employees came from three countries and 35 employees were from Serbia. The questionnaire that analyzed the positions of national cultures according to the Hofstede’s four dimensions was formulated on the basis of the initial Hofstede’s questionnaire, but it was much shorter and significantly simplified comparing to the original questionnaire. Such instrument had already been used in earlier researches. A statistical analysis of the obtained questionnaire results was done by a simple calculation of the frequency of the provided answers. Due to the limitations in methodology, sample size, instrument, and applied statistical methods, the aim of the study was not to explicitly test the accuracy Hofstede’s indexes but to enlighten the general position of the four observed countries in national culture dimensions and their mutual relations. The study results have indicated that the position of the four observed national cultures (Serbia, France, the Netherlands and Denmark) is precisely the same in three out of four dimensions as Hofstede had described in his research. Furthermore, the differences between national cultures and the relative relations between their positions in three dimensions of national culture correspond to Hofstede’s results. The only deviation from Hofstede’s results is concentrated around the masculinity–femininity dimension. In addition, the study revealed that the degree of power distance is a determinant when choosing leadership style. It has been found that national cultures with high power distance, like Serbia and France, favor one of the two authoritative leadership styles. On the other hand, countries with low power distance, such as the Netherlands and Denmark, prefer one of the forms of democratic leadership styles. This confirms Hofstede’s premises about the impact of power distance on leadership style. The key contribution of the study is that Hofstede’s national culture indexes are still a reliable tool for measuring the positions of countries in national culture dimensions, and they can be applied in the cross-cultural research in management. That was at least the case with four observed countries: Serbia, France, the Netherlands, and Denmark.

Keywords: national culture, leadership styles, power distance, collectivism, masculinity, uncertainty avoidance

Procedia PDF Downloads 55

Authors: Wali Ullah, Muhammad Nishat

Abstract:

The study investigates the extent to which the so called Nelson-Siegel model (DNS) and its extended version that accounts for time varying volatility (DNS-EGARCH) can optimally fit the yield curve and predict its future path in the context of an emerging economy. For the in-sample fit, both models fit the curve remarkably well even in the emerging markets. However, the DNS-EGARCH model fits the curve slightly better than the DNS. Moreover, both specifications of yield curve that are based on the Nelson-Siegel functional form outperform the benchmark VAR forecasts at all forecast horizons. The DNS-EGARCH comes with more precise forecasts than the DNS for the 6- and 12-month ahead forecasts, while the two have almost similar performance in terms of RMSE for the very short forecast horizons.

Keywords: yield curve, forecasting, emerging markets, Kalman filter, EGARCH

Procedia PDF Downloads 522

Authors: Rory Patrick O'Kane

Abstract:

More universities and third level institutions now require at least an IELTS Band 6 for entry into courses of study for non-native speakers of English. This presentation focuses on IELTS Academic Writing Tasks 1 and 2 and in particular on the marking criterion of Coherence and Cohesion. A requirement for candidates aiming at Band 6 and above is that they produce answers which show a clear, overall progression of information and ideas and which use cohesive devices effectively. With this in mind, the presenter will examine what exactly is meant by coherence and cohesion and various strategies which can be used to assist students in improving their scores in this area. A number of classroom teaching ideas will be introduced, and participants will have the opportunity to compare and discuss sample answers written by candidates for this examination with a specific focus on coherence and cohesion. Intended audience: Teachers of IELTS Academic Writing.

Keywords: coherence, cohesion, IELTS, strategies

Procedia PDF Downloads 251

Authors: Almaz R. Gazizov, Sergey S. Kharintsev, Myakzyum Kh. Salakhov

Abstract:

This work deals with background signal suppression in tip-enhanced near-field optical microscopy (TENOM). The background appears because an optical signal is detected not only from the subwavelength area beneath the tip but also from a wider diffraction-limited area of laser’s waist that might contain another substance. The background can be reduced by using a taper probe with a grating on its lateral surface where an external illumination causes surface plasmon excitation. It requires the grating with parameters perfectly matched with a given incident light for effective light coupling. This work is devoted to an analysis of the light-grating coupling and a quest of grating parameters to enhance a near-field light beneath the tip apex. The aim of this work is to find the figure of merit of plasmon excitation depending on grating period and location of grating in respect to the apex. In our consideration the metallic grating on the lateral surface of the tapered plasmonic probe is illuminated by a plane wave, the electric field is perpendicular to the sample surface. Theoretical model of efficiency of plasmon excitation and propagation toward the apex is tested by fdtd-based numerical simulation. An electric field of the incident light is enhanced on the grating by every single slit due to lightning rod effect. Hence, grating causes amplitude and phase modulation of the incident field in various ways depending on geometry and material of grating. The phase-modulating grating on the probe is a sort of metasurface that provides manipulation by spatial frequencies of the incident field. The spatial frequency-dependent electric field is found from the angular spectrum decomposition. If one of the components satisfies the phase-matching condition then one can readily calculate the figure of merit of plasmon excitation, defined as a ratio of the intensities of the surface mode and the incident light. During propagation towards the apex, surface wave undergoes losses in probe material, radiation losses, and mode compression. There is an optimal location of the grating in respect to the apex. One finds the value by matching quadratic law of mode compression and the exponential law of light extinction. Finally, performed theoretical analysis and numerical simulations of plasmon excitation demonstrate that various surface waves can be effectively excited by using the overtones of a period of the grating or by phase modulation of the incident field. The gratings with such periods are easy to fabricate. Tapered probe with the grating effectively enhances and localizes the incident field at the sample.

Keywords: angular spectrum decomposition, efficiency, grating, surface plasmon, taper nanoantenna

Procedia PDF Downloads 267

Authors: Zorana Jurinjak, Christos Alexopoulos

Abstract:

The aim of this paper is to examine the effectiveness of using a medical bilingual dictionary in teaching English in a vocational college. More precisely, to what extent the use of bilingual medical dictionary in relation to the use of Standard English bilingual dictionaries influences the results on tests, and thus the acquisition of better competence of students mastering the subject terminology. Secondary interest in this paper would be to raise awareness among students and teachers about the advantages of dictionary use. The experiment was conducted at College of Applied Health Sciences in Ćuprija on a sample of 90 students. The respondents translated three medical texts with 42 target terms. Statistical analyses of the data obtained show that the differences in average time and correct answers favor the students who used medical dictionary.

Keywords: bilingual medical dictionary, standard english bilingual dictionary, medical terminology, EOS, ESP

Procedia PDF Downloads 95

Authors: Agata Chudzicka-Czupała, Nadiya Hapon, Liudmyla Karamushka, Marta żywiołek-Szeja

Abstract:

Objectives: The study is about the determinants of coping with stress connected with volunteer activity for Russo-Ukrainian war 2022 refugees. We examined the mental health reactions, chosen psychological traits, and motivational functions of volunteers working in Poland and Ukraine in relation to their coping with stress styles. The study was financed with funds from the Foundation for Polish Science in the framework of the FOR UKRAINE Programme. Material and Method: The study was conducted in 2022. The study was a quantitative, questionnaire-based survey. Data was collected through an online survey. The volunteers were asked to assess their propensity to use different styles of coping with stress connected with their activity for Russo-Ukrainian war refugees using The Brief Coping Orientation to Problems Experienced Inventory (Brief-COPE) questionnaire. Depression, anxiety, and stress were measured using the Depression, Anxiety, and Stress (DASS)-21 item scale. Chosen psychological traits, psychological capital and hardiness, were assessed by The Psychological Capital Questionnaire and The Norwegian Revised Scale of Hardiness (DRS-15R). Then The Volunteer Function Inventory (VFI) was used. The significance of differences between the variable means of the samples was tested by the Student's t-test. We used multivariate linear regression to identify factors associated with coping with stress styles separately for each national sample. Results: The sample consisted of 720 volunteers helping war refugees (in Poland, 435 people, and 285 in Ukraine). The results of the regression analysis indicate variables that are significant predictors of the propensity to use particular styles of coping with stress (problem-focused style, emotion-focused style and avoidant coping). These include levels of depression and stress, individual psychological characteristics and motivational functions, different for Polish and Ukrainians. Ukrainian volunteers are significantly more likely to use all three coping with stress styles than Polish ones. The results also prove significant differences in the severity of anxiety, stress and depression, the selected psychological traits and motivational functions studied, which led volunteers to participate in activities for war refugees. Conclusions: The results show that depression and stress severity, as well as psychological capital and hardiness, and motivational factors are connected with coping with stress behavior. The results indicate the need for increased attention to the well-being of volunteers acting under stressful conditions. They also prove the necessity of guiding the selection of people for specific types of volu

Keywords: anxiety, coping with stress styles, depression, hardiness, mental health, motivational functions, psychological capital, resilience, stress, war, volunteer, civil society

Procedia PDF Downloads 57

Authors: F. Abbas Pour Khotbehsara, B. Salehpour, A. Kianvash

Abstract:

Many industrial materials like magnets need to be tested for the radiation environment expected at linear colliders (LC) where the accelerator and detectors will be subjected to large influences of beta, neutron and gamma’s over their life Gamma irradiation of the permanent sample magnets using a 60Co source was investigated up to an absorbed dose of 700Mrad shows a negligible effect on some magnetic properties of Nd-Fe-B. In this work, it has been tried to investigate the change of some important properties of Barium hexa ferrite. Results showed little decreases of magnetic properties at doses rang of 0.5 to 2.5 Mrad. But at the gamma irradiation dose up to 10 Mrad it is showed a few increase of properties. Also study of gamma irradiation of Nd-Fe-B showed considerably increase of magnetic properties.

Keywords: gamma ray irradiation, hard ferrite, magnetic coefficient, magnetic material, radiation dose

Procedia PDF Downloads 227

Authors: Muslim Khan, Kenneth B. Jensen, Kevin A. Francesconi

Abstract:

Trace amounts (ca 1 µg/L, 13 nM) of arsenic are present in sea water mostly as the oxyanion arsenate. In contrast, arsenic is present in marine biota (animals and algae) at very high levels (up to100,000 µg/kg) a significant portion of which is present as lipid-soluble compounds collectively termed arsenolipids. The complex nature of sea water presents an analytical challenge to detect trace compounds and monitor their environmental path. We developed a simple method using liquid-liquid extraction combined with HPLC-High Resolution Mass Spectrometer capable of detecting trace of arsenolipids (99 % of the sample matrix while recovering > 80 % of the six target arsenolipids with limit of detection of 0.003 µg/L.)

Keywords: arsenolipids, sea water, HPLC-high resolution mass spectrometry

Procedia PDF Downloads 351

Authors: Najah Majouri, Mohamed El Mankibi, Jalila Sghaier

Abstract:

This study examined the geotechnical, mineralogical, thermal and physical characterization of clays in south-west Tunisia. Its aims are to elaborate an insulator material based on the clay used in the field of building materials. The geotechnical study showed that the clay studied is characterized by a high degree of plasticity of 30.83%. High mineralogical findings showed that the sample consisted mainly of kaonolite and other clay minerals. The thermal and physical properties of the different samples are obtained by mixing clays, which indicates a promising future for the use of this type of clays in the production of insulating building materials.

Keywords: clay, energy-saving, insulator material, and South-West Tunisia.

Procedia PDF Downloads 69

Authors: Remi Szauer

Abstract:

Introductory, Background, and Importance of the Study: For many years, religiosity in Poland remained at a stable level of religious practice. When the symptoms of secularization and privatization processes appeared in Poland, it was not clearly felt but rather related to the decline in compulsory practices carried out in public, the growing distance of respondents to catholic ethic, and the lack of acceptance regarding the intervention of the Church in legislation and policy. The basic indicators observed over the years kept the picture: more religious women - less religious men. By carrying out own research in the field of religious and moral attitudes in 2019-2021, it was noticed that a reversal of the trend preserved over the years could be observed. The data showed that women under 40 are radically different in their responses than women older than them - especially those over 50: in terms of practices or ties with the Church and many more specific aspects. This became the basis for a careful examination of the responses in the under 40 age cohorts among women. This study is significant because it shows completely new perspectives of women's perception of religiosity and allows us to notice clearly the aspects of social changes mapped in the minds of the surveyed women. Research Methodology: The original survey was carried out using the quantitative method among 2,346 respondents in northern Poland, 1,349 of whom were women. The findings from these observations led to deepening the topic of beliefs of women under 40 compared to other age cohorts of women. Hence, studies were carried out on the general population of women in Poland, which constituted a comparative sample. These were panel studies. The selection of the sample among women was random, respecting the age amounts so that the two statistical groups could be compared. The designated research parameters included: declarations of religious faith, declarations of religious practice, bond with the Church, acceptance of Mariological dogmas, attitude towards the image of women in the Church, and acceptance of selected issues in Catholic ethics. Main Research Findings: Among women under 40, the decline in declarations not only concerning compulsory public practices but also private practices and declarations of religious faith is more pronounced. Not only is the range of indifferent religious attitudes increasing, but also attitudes directly declaring religious disbelief, for which there are important justifications. Women under 40 years of age strongly distance themselves from the institutions of the Church and from accepting Mariological dogmas. Moreover, they note that the image of a woman is marked by stereotyping, favoring the intensification of violence against women, as well as disregarding her potential and agency. Concluding Statement: By analyzing the answers of the female respondents and the data obtained in the research, it can be observed a reevaluation of women's beliefs, which opens the perspective of analyzing the role of religion and the Church in Poland as well as religious socialization.

Keywords: religiosity, morality, gender, feminism, social change

Procedia PDF Downloads 89

Authors: Natsumi Murakami, Jae-Ho Kim, Susumu Yonezawa

Abstract:

The calcium fluorosilicate (CaSiF₆) was prepared from calcium silicate (CaSiO₃) with fluorine gas at 25 ~ 200 ℃ and 760 Torr for 1~24 h. Especially, the pure CaSiF₆ could be prepared at 25 ℃ for 24 h with F₂ gas from the results of X-ray diffraction. Increasing temperature to higher than 100 ℃, the prepared CaSiF₆ was decomposed into CaF₂ and SiF₄. The release of SiF₄ gas was confirmed by the results of gas-phase infrared spectroscopy. In this study, we tried to modify the surface of polycarbonate (PC) resin using the SiF₄ gas released from CaSiF₆ particles. By using the prepared CaSiF₆, the surface roughness of fluorinated PC samples was approximately four times larger than that (1.4 nm) of the untreated sample. The results of X-ray photoelectron spectroscopy indicated the formation of fluorinated bonds (e.g., -CFx) on the surface of PC after surface fluorination. Consequently, the CaSiF₆ particles can be useful for a new fluorinating agent.

Keywords: calcium fluorosilicate, fluorinating agent, polycarbonate, surface fluorination

Procedia PDF Downloads 105

Authors: Béla Kovács, Éva Bódi, Farzaneh Garousi, Szilvia Várallyay, Áron Soós, Xénia Vágó, Dávid Andrási

Abstract:

In agriculture for analysis of elements in different food and food raw materials, moreover environmental samples generally flame atomic absorption spectrometers (FAAS), graphite furnace atomic absorption spectrometers (GF-AAS), inductively coupled plasma optical emission spectrometers (ICP-OES) and inductively coupled plasma mass spectrometers (ICP-MS) are routinely applied. An inductively coupled plasma mass spectrometer (ICP-MS) is capable for analysis of 70-80 elements in multielemental mode, from 1-5 cm3 volume of a sample, moreover the detection limits of elements are in µg/kg-ng/kg (ppb-ppt) concentration range. All the analytical instruments have different physical and chemical interfering effects analysing the above types of samples. The smaller the concentration of an analyte and the larger the concentration of the matrix the larger the interfering effects. Nowadays there is very important to analyse growingly smaller concentrations of elements. From the above analytical instruments generally the inductively coupled plasma mass spectrometer is capable of analysing the smallest concentration of elements. The applied ICP-MS instrument has Collision Cell Technology (CCT) also. Using CCT mode certain elements have better (smaller) detection limits with 1-3 magnitudes comparing to a normal ICP-MS analytical method. The CCT mode has better detection limits mainly for analysis of selenium, arsenic, germanium, vanadium and chromium. To elaborate an analytical method for trace elements with an inductively coupled plasma mass spectrometer the most important interfering effects (problems) were evaluated: 1) Physical interferences; 2) Spectral interferences (elemental and molecular isobaric); 3) Effect of easily ionisable elements; 4) Memory interferences. Analysing food and food raw materials, moreover environmental samples an other (new) interfering effect emerged in ICP-MS, namely the effect of various matrixes having different evaporation and nebulization effectiveness, moreover having different quantity of carbon content of food and food raw materials, moreover environmental samples. In our research work the effect of different water-soluble compounds furthermore the effect of various quantity of carbon content (as sample matrix) were examined on changes of intensity of the applied elements. So finally we could find “opportunities” to decrease or eliminate the error of the analyses of applied elements (Cr, Co, Ni, Cu, Zn, Ge, As, Se, Mo, Cd, Sn, Sb, Te, Hg, Pb, Bi). To analyse these elements in the above samples, the most appropriate inductively coupled plasma mass spectrometer is a quadrupole instrument applying a collision cell technique (CCT). The extent of interfering effect of carbon content depends on the type of compounds. The carbon content significantly affects the measured concentration (intensities) of the above elements, which can be corrected using different internal standards.

Keywords: elements, environmental and food samples, ICP-MS, interference effects

Procedia PDF Downloads 487

Authors: Irfan Ullah Munir, Shen Yue, Muhammad Shahzad Ijaz, Saad Hussain, Syeda Yumna Zaidi

Abstract:

Financial literacy is fundamental to every decision-making process and has received attention from researchers, regulatory bodies and policy makers in the recent past. This study is an attempt to evaluate financial literacy in an emerging economy, particularly Pakistan, and its influence on people's stock market participation. Data of this study was collected through a structured questionnaire from a sample of 300 respondents. EFA is used to check the convergent and discriminant validity. Data is analyzed using Hayes (2013) approach. A set of demographic control variables that have passed the mean difference test is used. We demonstrate that participants with financial literacy tend to invest more in the stock market. We also find that association among financial literacy and participation in stock market gets moderated by gender.

Keywords: Financial literacy, Stock market participation, Gender, PSX

Procedia PDF Downloads 181

Authors: Vehbi Gorgulu

Abstract:

The primary objective of the current study is to explore how brand managers can employ Internet memes as a marketing tool. Internet memes are marked for their sarcastic and entertaining content and their amateur/DIY natures. The current study focuses on #TFWGucci, a collaborative marketing project enacted by Gucci, which is marked for being one of the first structured collaborative memetic marketing campaigns in the world. By embracing a qualitative approach, the study will explore production and meaning making processes of #TFWGucci campaign via analysis of sample campaign contents. The study will provide hints and insights for digital marketers on how to employ memetic marketing strategies in successful ways.

Keywords: meme, internet meme, online marketing, memetic marketing, #TFWGucci

Procedia PDF Downloads 212

Authors: R. A. Mandour

Abstract:

The physical, chemical, and microbiological analyses of fifty Quaternary water samples representing the different types of drinking water (surface and wells) in the governorate were carried-out. This paper aims to evaluate the drinking water in Dakahlia governorate in comparison with the national and international standards as a step to handle water pollutants affecting human health in this governorate. All investigated water samples were chemically considered suitable for drinking except two samples for iron, two samples for lead and one water sample for manganese having values higher than the permissible limit of EMH and WHO. Also microbiologically there were five water samples having a high total count of bacteria and three samples having high coli form than the permissible limit of EMH. Obviously, groundwater samples from Mit-Ghamr, El-Sinbillawin and Aga districts of Dakahlia governorate should have special attention for treatment.

Keywords: major ions, minor elements, microbiology, EMH, WHO

Procedia PDF Downloads 361

Authors: Huseyin Altundag, Emel Bina, Esra Altıntıg

Abstract:

The aim of this study is determining amount of Al, Cu, Fe, Mn, Ni, Pb and Zn in the samples of honey which are gathered from Sakarya and Istanbul regions. In this study the evaluation of the trace elements in honeys samples are gathered from Sakarya and Istanbul, Turkey. The sample preparation phase is performed via wet decomposition method and microwave digestion system. The accuracy of the method was corrected by the standard reference material, Tea Leaves (INCY-TL-1) and NIST SRM 1515 Apple leaves. The comparison between gathered data and literature values has made and possible resources of the contamination to the samples of honey have handled. The obtained results will be presented in ICCIS 2015: XIII International Conference on Chemical Industry and Science.

Keywords: Wet decomposition, Microwave digestion, Trace element, Honey, ICP-OES

Procedia PDF Downloads 440

Authors: Ying-Hsiu Chen, Pao-Peng Hsu

Abstract:

This paper adopts a two-stage data envelopment analysis to explore the impacts of financial development and bank operational scale on bank efficiencies. The sample comprises of unbalanced panel data of 32 Taiwanese enlisted in domestic commercial banks over the period 1998 to 2013. Empirical results show that technical efficiency is positively related to financial development, whereas the effect of financial development on scale efficiency is insignificant. The effect of operational scale exerts a significantly positive effect on bank efficiencies, but the gain of efficiency is decreased gradually when operational scale increases. Furthermore, increase in capital adequacy ratio and market power of banks leads to a growth of bank efficiencies.

Keywords: financial development, operational scale, efficiency, DEA

Procedia PDF Downloads 505

Authors: Nkwachukwu Chukwuchekwa, Joy Ulumma Chukwuchekwa

Abstract:

Magnetic characteristics of grain-oriented electrical steel (GOES) are usually measured at high flux densities suitable for its typical applications in power transformers. There are limited magnetic data at low flux densities which are relevant for the characterization of GOES for applications in metering instrument transformers and low frequency magnetic shielding in magnetic resonance imaging medical scanners. Magnetic properties such as coercivity, B-H loop, AC relative permeability and specific power loss of conventional grain oriented (CGO) and high permeability grain oriented (HGO) electrical steels were measured and compared at high and low flux densities at power magnetising frequency. 40 strips comprising 20 CGO and 20 HGO, 305 mm x 30 mm x 0.27 mm from a supplier were tested. The HGO and CGO strips had average grain sizes of 9 mm and 4 mm respectively. Each strip was singly magnetised under sinusoidal peak flux density from 8.0 mT to 1.5 T at a magnetising frequency of 50 Hz. The novel single sheet tester comprises a personal computer in which LabVIEW version 8.5 from National Instruments (NI) was installed, a NI 4461 data acquisition (DAQ) card, an impedance matching transformer, to match the 600  minimum load impedance of the DAQ card with the 5 to 20  low impedance of the magnetising circuit, and a 4.7 Ω shunt resistor. A double vertical yoke made of GOES which is 290 mm long and 32 mm wide is used. A 500-turn secondary winding, about 80 mm in length, was wound around a plastic former, 270 mm x 40 mm, housing the sample, while a 100-turn primary winding, covering the entire length of the plastic former was wound over the secondary winding. A standard Epstein strip to be tested is placed between the yokes. The magnetising voltage was generated by the LabVIEW program through a voltage output from the DAQ card. The voltage drop across the shunt resistor and the secondary voltage were acquired by the card for calculation of magnetic field strength and flux density respectively. A feedback control system implemented in LabVIEW was used to control the flux density and to make the induced secondary voltage waveforms sinusoidal to have repeatable and comparable measurements. The low noise NI4461 card with 24 bit resolution and a sampling rate of 204.8 KHz and 92 KHz bandwidth were chosen to take the measurements to minimize the influence of thermal noise. In order to reduce environmental noise, the yokes, sample and search coil carrier were placed in a noise shielding chamber. HGO was found to have better magnetic properties at both high and low magnetisation regimes. This is because of the higher grain size of HGO and higher grain-grain misorientation of CGO. HGO is better CGO in both low and high magnetic field applications.

Keywords: flux density, electrical steel, LabVIEW, magnetization

Procedia PDF Downloads 279

Authors: Wen-Shai Hung

Abstract:

This paper examines the factors influencing euthanasia issues in Taiwan. The data used is from the 2015 Survey Research on Attitudes towards the Death Penalty and Related Values in Taiwan, which focused on knowledge, attitudes towards the death penalty, and the concepts of social, political, and law values. The sample ages are from 21 to 94. The method used is probit modelling for examining the influences on euthanasia issues in Taiwan. The main empirical results find that older people, persons with higher educational attainment, those who favour abolition of the death penalty and do not oppose divorce, abortion, same-sex relationships, and putting down homeless’ cats or dogs are more likely to approve of the use of euthanasia to end their lives. In contrast, Mainlanders, people who support the death penalty and favour long-term prison sentences are less likely to support the use of euthanasia.

Keywords: euthanasia, homosexual, death penalty, and probit model

Procedia PDF Downloads 364

Authors: Rajni Singh, Rakesh Mishra, Mukunda Upadhyay

Abstract:

India is among the nations born out of partition that led to one of the greatest forced migrations that marked the past century. The Indian subcontinent got partitioned into two nation-states, namely India and Pakistan. This led to an unexampled mass displacement of people accounting for about 20 million in the subcontinent as a whole. This exemplifies the socio-political version of displacement, but there are other identified reasons leading to human displacement viz., natural calamities, development projects and people-trafficking and smuggling. Although forced migrations are rare in incidence, they are mostly region-specific and a very less percentage of population appears to be affected by it. However, when this percentage is transcripted in terms of volume, the real impact created by such migration can be realized. Forced migration is thus an issue related to the lives of many people and requires to be addressed with proper intervention. Forced or involuntary migration decimates peoples' assets while taking from them their most basic resources and makes them migrate without planning and intention. This in most cases proves to be a burden on the destination resources. Thus, the question related to their security concerns arise profoundly with regard to the protection and safeguards to these migrants who need help at the place of destination. This brings the human security dimension of forced migration into picture. The present study is an analysis of a sample of 1501 persons by NSSO in India (National Sample Survey Organisation), which identifies three reasons for forced migration- natural disaster, social/political problem and displacement by development projects. It was observed that, of the total forced migrants, about 4/5th comprised of the internally displaced persons. However, there was a huge inflow of such migrants to the country from across the borders also, the major contributing countries being Bangladesh, Pakistan, Sri Lanka, Gulf countries and Nepal. Among the three reasons for involuntary migration, social and political problem is the most prominent in displacing huge masses of population; it is also the reason where the share of international migrants to that of internally displaced is higher compared to the other two factors /reasons. Second to political and social problems, natural calamities displaced a high portion of the involuntary migrants. The present paper examines the factors which increase people's vulnerability to forced migration. On perusing the background characteristics of the migrants it was seen that those who were economically weak and socially fragile are more susceptible to migration. Therefore, getting an insight about this fragile group of society is required so that government policies can benefit these in the most efficient and targeted manner.

Keywords: involuntary migration, displacement, natural disaster, social and political problem

Procedia PDF Downloads 337

Authors: A. Zanj, F. He

Abstract:

In the current paper, a domain independent conduction model compatible for multi-physical system dynamic investigations is suggested. By means of a port-based approach, a classical nonlinear conduction model containing physical states is first represented. A compatible discrete configuration of the thermal domain in line with the elastic domain is then generated through the enhancement of the configuration of the conventional thermal element. The presented simulation results of a sample structure indicate that the suggested conductive model can cover a wide range of dynamic behavior of the thermal domain.

Keywords: multi-physical domain, conduction model, port based modeling, dynamic interaction, physical modeling

Procedia PDF Downloads 263

Authors: Yeimy L. Quintana, Juan G. Zuluaga, Sandra S. Arango

Abstract:

The comet assay is a method based on electrophoresis that is used to measure DNA damage in cells and has shown important results in the identification of substances with a potential risk to the human population as innumerable physical, chemical and biological agents. With this technique is possible to obtain images like a comet, in which the tail of these refers to damaged fragments of the DNA. One of the main problems is that the image has unequal luminosity caused by the fluorescence microscope and requires different processing to condition it as well as to know how many optimal comets there are per sample and finally to perform the measurements and determine the percentage of DNA damage. In this paper, we propose the design and implementation of software using Image Processing Toolbox-MATLAB that allows the automation of image processing. The software chooses the optimum comets and measuring the necessary parameters to detect the damage.

Keywords: artificial vision, comet assay, DNA damage, image processing

Procedia PDF Downloads 289

Authors: Misagh Ghobadi, Rich Crane, Karen Hudson-Edwards, Clemens Vinzenz Ullmann

Abstract:

Lithium is recognized as the critical energy metal of the 21st century, comparable in importance to coal in the 19th century and oil in the 20th century, often termed 'white gold'. Current global demand for lithium, estimated at 0.95-0.98 million metric tons (Mt) of lithium carbonate equivalent (LCE) annually in 2024, is projected to rise to 1.87 Mt by 2027 and 3.06 Mt by 2030. Despite anticipated short-term stability in supply and demand, meeting the forecasted 2030 demand will require the lithium industry to develop an additional capacity of 1.42 Mt of LCE annually, exceeding current planned and ongoing efforts. Brine resources constitute nearly 65% of global lithium reserves, underscoring the importance of exploring lithium recovery from underutilized sources, especially geothermal brines. However, conventional lithium extraction from brine deposits faces challenges due to its time-intensive process, low efficiency (30-50% lithium recovery), unsuitability for low lithium concentrations (<300 mg/l), and notable environmental impacts. Addressing these challenges, direct lithium extraction (DLE) methods have emerged as promising technologies capable of economically extracting lithium even from low-concentration brines (>50 mg/l) with high recovery rates (75-98%). However, most studies (70%) have predominantly focused on synthetic brines instead of native (natural/real), with limited application of these approaches in real-world case studies or industrial settings. This study aims to bridge this gap by investigating a geothermal brine sample collected from a real case study site in the UK. A Mn-based lithium-ion sieve (LIS) adsorbent was synthesized and employed to selectively extract lithium from the sample brine. Adsorbents with a Li:Mn molar ratio of 1:1 demonstrated superior lithium selectivity and adsorption capacity. Furthermore, the pristine Mn-based adsorbent was modified through transition metals doping, resulting in enhanced lithium selectivity and adsorption capacity. The modified adsorbent exhibited a higher separation factor for lithium over major co-existing cations such as Ca, Mg, Na, and K, with separation factors exceeding 200. The adsorption behaviour was well-described by the Langmuir model, indicating monolayer adsorption, and the kinetics followed a pseudo-second-order mechanism, suggesting chemisorption at the solid surface. Thermodynamically, negative ΔG° values and positive ΔH° and ΔS° values were observed, indicating the spontaneity and endothermic nature of the adsorption process.

Keywords: adsorption, critical minerals, DLE, geothermal brines, geochemistry, lithium, lithium-ion sieves

Procedia PDF Downloads 22

Authors: Mehdi Dasineh, Yadollah Tariverdi, Marzieh H. Takhti

Abstract:

This paper investigated the relationship between top management turnover with risk volatility, sale volatility and fluctuations in the company's cash depending on the unqualified audit report in Tehran Stock Exchange (TSE). In this study, we examined 104 firms over the period 2009-2014 which were selected from (TSE). There was 624 observed year-company data in this research. Hypotheses of this research have been evaluated by using regression tests for example F-statistical and Durbin-Watson. Based on our sample we found significant relationship between top management replacement and risk volatility, sale Volatility and cash volatility with tendency unqualified audit opinion.

Keywords: top management replacement, risk volatility, sale volatility, cash volatility, unqualified audit opinion

Procedia PDF Downloads 267