Search results for: effect of collaborative learning
Commenced in January 2007
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Edition: International
Paper Count: 21404

Search results for: effect of collaborative learning

4274 Synthesis of Zeolites from Bauxite and Kaolin: Effect of Synthesis Parameters on Competing Phases

Authors: Bright Kwakye-Awuah, Elizabeth Von-Kiti, Isaac Nkrumah, Baah Sefa-Ntiri, Craig D. Williams

Abstract:

Bauxite and kaolin from Ghana Bauxite Company mine site were used to synthesize zeolites. Bauxite served as the alumina source and kaolin the silica source. Synthesis variations include variation of aging time at constant crystallization time and variation of crystallization times at constant aging time. Characterization techniques such as X-ray diffraction (XRD), scanning electron microscopy (SEM), energy dispersive x-ray analysis (EDX) and Fourier transform infrared spectroscopy (FTIR) were employed in the characterization of the raw samples as well as the synthesized samples. The results obtained showed that the transformations that occurred and the phase of the resulting products were coordinated by the aging time, crystallization time, alkaline concentration and Si/Al ratio of the system. Zeolites A, X, Y, analcime, Sodalite, and ZK-14 were some of the phases achieved. Zeolite LTA was achieved with short crystallization times of 3, 5, 18 and 24 hours and a maximum aging of 24 hours. Zeolite LSX was synthesized with 24 hr aging followed with 24 hr hydrothermal treatment whilst zeolite Y crystallized after 48 hr of aging and 24 hr crystallization. Prolonged crystallization time produced a mixed phased product. Prolonged aging times, on the other hand, did not yield any zeolite as the sample was amorphous. Increasing the alkaline content of the reaction mixture above 5M introduced sodalite phase in the final product. The properties of the final products were comparable to zeolites synthesized from pure chemical reagents.

Keywords: bauxite, kaolin, aging, crystallization, zeolites

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4273 School Belongingness and Coping with Bullying: Greek Adolescent Students' Experiences

Authors: E. Didaskalou, C. Roussi-Vergou, E. Andreou, G. Skrzypiec, P. Slee

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There has been growing interest lately, in the study of victimization among adolescent students in Greece and elsewhere with a view to improve school policies concerning anti-bullying practices. Researchers have recently focused on investigating the relationships between the extent of students’ victimization and the distinct mechanisms that they employ for coping with this particular problem. In particular, the emphasis has been placed on exploring the relationship between the coping strategies students use to counteract bullying, their sense of belonging at school, and extent of their victimization. Methods: Within the research framework outlined above, we set out to: a) examine the frequency of self-reported victimization among secondary school students, b) investigate the coping strategies employed by students when confronted with school bullying and c) explore any differences between bullied and non-bullied students with regard to coping strategies and school belongingness. The sample consisted of 860 from fifteen secondary public schools in central Greece. The schools were typical Greek secondary schools and the principals volunteered to participate in this study. Participants’ age ranged from 12 to 16 years. Measures: a) Exposure to Victimization: The frequency of victimization was directly located by asking students the question: ‘Over the last term, how often have you been bullied or harassed by a student or students at this high school?’ b) Coping Strategies: The ‘Living and Learning at School: Bullying at School’ was administered to students, c) School belongingness was assessed by the Psychological Sense of School Membership Scale, that students completed. Results: Regarding the frequency of self-reported victimization, 1.5% of the students reported being victimized every day, 2.8% most days of the week, 2.1% one or more days a week, 2.9% about once a week, 22.6% less than once a week and 68.1% never. The coping strategies that the participants employed for terminating their victimization included: a) adult support seeking, b) emotional coping/keep away from school, c) keeping healthy and fit, d) demonstrating a positive attitude towards the bully, d) peer support seeking, e) emotional out bursting, f) wishful thinking and self-blaming, g) pretending as if it is not happening, h) displaying assertive behaviors and i) getting away from the bullies. Bullied from non-bullied children did not differ as much in coping, as in feelings of being rejected in school. Discussion: The findings are in accordance with accumulated research evidence which points to a strong relationship between student perceptions of school belongingness and their involvement in bullying behaviors. We agree with the view that a positive school climate is likely to serve as a buffer that mitigates wider adverse societal influences and institutional attitudes which favor violence and harassment among peers.

Keywords: school bullying, school belonging, student coping strategies, victimization

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4272 Behavior, Temperament and Food Intake of Urban Indian Adolescents

Authors: Preeti Khanna, Bani T. Aeri

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Background: Recent studies have indicated challenges that hamper health and wellbeing of a vast majority of adolescents in developing countries. Many modifiable factors like behavior and temperament related to food intake among adolescents have not been adequately explored. The aim of the proposed research is to study the impact of behavior and temperament on food intake and diet quality of adolescents. Objectives: In the present study data on dietary behavior and anthropometry of adolescent boys & girls (aged 13-16 years) studying in public schools of Delhi will be gathered to ascertain the quality of diet among adolescent boys and girls and to study the effect of behavior and temperament on diet quality of adolescents. Methods: In total, 400 adolescents will participate in this cross-sectional study. Weight and height of adolescents will be measured and BMI will be calculated. Information will be obtained on their socio-demographic profile and various factors influencing their Food Choices and diet quality such as body image perception, Behavior, temperament, locus of control and parental influence. Expected results: Several direct effects of adolescent traits and behavior on food intake will be observed. Maturational patterns and gender differences in behavior traits will be assessed. By profiling of the behavior and temperament traits, we will have a better understanding of impact of these factors on weight and eating behaviors in overweight/obese or even underweight adolescents. Conclusions: The proposed study will highlight the association of behavioral factors with nutritional status of adolescents. It will also serve as a strategic approach for the obesity prevention and health management policies designed for adolescents.

Keywords: behaviour, temperament, food intake, adolescents

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4271 Association of Alcohol Consumption with Active Tuberculosis in Taiwanese Adults: A Nationwide Population-Based Cohort Study

Authors: Yung-Feng Yen, Yun-Ju Lai

Abstract:

Background: Animal studies have shown that alcohol exposure may cause immunosuppression and increase the susceptibility to tuberculosis (TB) infection. However, the temporality of alcohol consumption with subsequent TB development remains unclear. This nationwide population-based cohort study aimed to investigate the impact of alcohol exposure on TB development in Taiwanese adults. Methods: We included 46 196 adult participants from three rounds (2001, 2005, 2009) of the Taiwan National Health Interview Survey. Alcohol consumption was classified into heavy, regular, social, or never alcohol use. Heavy alcohol consumption was defined as intoxication at least once/week. Alcohol consumption and other covariates were collected by in-person interviews at baseline. Incident cases of active TB were identified from the National Health Insurance database. Multivariate logistic regression was used to estimate the association between alcohol consumption and active TB, with adjustment for age, sex, smoking, socioeconomic status, and other covariates. Results: A total of 279 new cases of active TB occurred during the study follow-up period. Heavy (adjusted odds ratio [AOR], 5.21; 95% confident interval [CI], 2.41-11.26) and regular alcohol use (AOR, 1.73; 95% CI, 1.26-2.38) were associated with higher risks of incident TB after adjusting for the subject demographics and comorbidities. Moreover, a strong dose-response effect was observed between increasing alcohol consumption and incident TB (AOR, 2.26; 95% CI, 1.59-3.21; P <.001). Conclusion: Heavy and regular alcohol consumption were associated with higher risks of active TB. Future TB control programs should consider strategies to lower the overall level of alcohol consumption to reduce the TB disease burden.

Keywords: alcohol consumption, tuberculosis, risk factor, cohort study

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4270 Experiences of Marital Relationship of Middle-Aged Couples in Hong Kong: Implications for Services Interventions

Authors: Wai M. Shum

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There was evidence that the change of marital quality satisfaction was related to the different stages of the family life cycle. Research studies have been largely based on western contexts, which found a curvilinear U-shaped trend in changes of marital satisfaction over the course of a marriage, but little is known about the marital experiences of Hong Kong couples. Through in-depth interviews, this qualitative study explored the marital relationship of middle-aged couples in a satisfying marriage and to identify how couples maintain a satisfying relationship in the local context. Findings from this study suggested twelve themes with some showing consistency with previous literature, such as communication, companionship, trust, and fidelity. The affective aspects of empathetic understanding and perceived empathy were found to have an enormous effect on couples’ bondedness. The high level of differentiation and security served as a basis for unconditional contribution, acceptance, and adjustment to unsolvable issues such that negative emotion would not be escalated. The manifestations of intimacy and commitment in the triangular theory of love were more frequently addressed than passion in striving for marital longevity in the local context. This study challenged the curvilinear trend of marital satisfaction throughout marriage, with couples showing different pathways of marital satisfaction. The study gave insights on martial enrichment, such as facilitating couples to disclose their vulnerabilities, desire for physical intimacy, and passion in the pursuit of enduring marriage instead of an emphasis on skills training on communication and conflict resolution.

Keywords: intimacy, marital relationship, marital satisfaction, middle-aged

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4269 Implementation of Complete Management Practices in Managing the Cocoa Pod Borer

Authors: B. Saripah, A. Alias

Abstract:

Cocoa Theobroma cacao (Linnaeus) (Malvales: Sterculiaceae) is subjected to be infested by various numbers of insect pests, and Conopomorpha cramerella Snellen (Lepidoptera: Gracillariidae) is the most serious pest of cocoa in Malaysia. The pest was indigenous to the South East Asia. Several control measures have been implemented and the chemicals have been a major approach if not unilateral, in the management of CPB. Despite extensive use of insecticides, CPB continues to cause an unacceptable level of damage; thus, the combination of several control approaches should be sought. The study was commenced for 12 months at three blocks; Block 18C with complete management practices which include insecticide application, pruning, fertilization and frequent harvesting, Block 17C was treated with frequent harvesting at intervals of 7-8 days, and Block 19C was served as control block. The results showed that the mean numbers of CPB eggs were recorded higher in Block 17C compared with Block 18C in all sampling occasions. Block 18C shows the lowest mean number of CPB eggs in both sampling plots, outside and core plots and it was found significantly different (p ≤ 0. 05) compared to the other blocks. The mean number of CPB eggs was fluctuated throughout sampling occasions, the lowest mean number of eggs was recorded in January (17C) and November (18C), while the highest was recorded in April (17C) and December 2012 (18C). Frequent spraying with insecticides at the adjacent block (18C) helps in reducing CPB eggs in the control block (Block 19C), although there was no spraying was implemented Block 19C. In summary, the combination of complete management practices at Block 18C seems to have some effect on the CPB population at Blocks 17 and 19C because all blocks are adjacent to each other.

Keywords: cocoa, theobroma cacao, cocoa pod borer, conopomorpha cramerella

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4268 Apolipoprotein A1 -75 G to a Substitution and Its Relationship with Serum ApoA1 Levels among Indian Punjabi Population

Authors: Savjot Kaur, Mridula Mahajan, AJS Bhanwer, Santokh Singh, Kawaljit Matharoo

Abstract:

Background: Disorders of lipid metabolism and genetic predisposition are CAD risk factors. ApoA1 is the apolipoprotein component of anti-atherogenic high density lipoprotein (HDL) particles. The protective action of HDL and ApoA1 is attributed to their central role in reverse cholesterol transport (RCT). Aim: This study was aimed at identifying sequence variations in ApoA1 (-75G>A) and its association with serum ApoA1 levels. Methods: A total of 300 CAD patients and 300 Normal individuals (controls) were analyzed. PCR-RFLP method was used to determine the DNA polymorphism in the ApoA1 gene, PCR products digested with restriction enzyme MspI, followed by Agarose Gel Electrophoresis. Serum apolipoprotein A1 concentration was estimated with immunoturbidimetric method. Results: Deviation from Hardy- Weinberg Equilibrium (HWE) was observed for this gene variant. The A- allele frequency was higher among Coronary Artery disease patients (53.8) compared to controls (45.5), p= 0.004, O.R= 1.38(1.11-1.75). Under recessive model analysis (AA vs. GG+GA) AA genotype of ApoA1 G>A substitution conferred ~1 fold increased risk towards CAD susceptibility (p= 0.002, OR= 1.72(1.2-2.43). With serum ApoA1 levels < 107 A allele frequency was higher among CAD cases (50) as compared to controls (43.4) [p=0.23, OR= 1.2(0.84-2)] and there was zero % occurrence of A allele frequency in individuals with ApoA1 levels > 177. Conclusion: Serum ApoA1 levels were associated with ApoA1 promoter region variation and influence CAD risk. The individuals with the APOA1 -75 A allele confer excess hazard of developing CAD as a result of its effect on low serum concentrations of ApoA1.

Keywords: apolipoprotein A1 (G>A) gene polymorphism, coronary artery disease (CAD), reverse cholesterol transport (RCT)

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4267 Effect of the Endotracheal Care Nursing Guideline Utilization on the Incidence of Endotracheal Tube Displacement, Oxygen Deficiency after Extubation, Re-intubation, and Nurses Satisfaction

Authors: Rabeab Khunpukdee, Aranya Sukchoui, Nonluk Somgit, Chitima Bunnaul

Abstract:

Endotracheal displacement is a major risk of life threatening among critically ill patients. Standard nursing protocol is needed to minimize this risk and to improve clinical outcomes. To evaluate the effectiveness of the endothacheal care nursing guideline. The incidence rates of endochacheal displacement, oxygen deficiency after extubation, re-intubation, and nurse’s satisfaction on the utilization of the endotracheal care nursing guideline. An evidence-based nursing practice framework was used to develop the endotracheal care nursing guideline. The guideline valid content was review by a 3 panel of experts. The index of item objective (IOC) of the guideline was 0.93. The guideline was implemented in 130 patients (guideline group) and 19 registered nurses at a medicine ward, Had Yai hospital, Thailand. Patient’s outcomes were evaluated by comparison with those 155 patients who received the routine nursing care (routine care group). Descriptive statistics, frequency, percentage, mean, standard deviation and Mann Whitney U-test was analyzed using the computer program. All significantly and better outcomes were found in the guideline group compared to the routine care group. The guideline group has less incidence rates of endotracheal displacement (1.54 % vs 9.03 %, p < 0.05), and none of the guideline group had oxygen deficiency after extubation (0 % vs 83.33%) compared to the routine care group. All of the 2 patients in the guideline group, compared to 6 of 14 patients in the routine care group were re-intubation. The overall rate of re-intubation in the total group (n = 130 vs 155) was seen less in the guideline group than the routine care group (1.54 % vs 3.87). Overall, nurses satisfaction was at high-level (89.50%) on the utilization of the guideline.

Keywords: endotracheal care, nursing guideline, re-intubation, satisfaction

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4266 The Role of Information and Communication Technology to Enhance Transparency in Public Funds Management in the DR Congo

Authors: Itulelo Matiyabu Imaja, Manoj Maharaj, Patrick Ndayizigamiye

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Lack of transparency in public funds management is observed in many African countries. The DR Congo is among the most corrupted countries in Africa, and this is due mainly to lack of transparency and accountability in public funds management. Corruption has a negative effect on the welfare of the country’s citizens and the national economic growth. Public funds collection and allocation are the major areas whereby malpractices such as bribe, extortion, embezzlement, nepotism and other practices related to corruption are prevalent. Hence, there is a need to implement strong mechanisms to enforce transparency in public funds management. Many researchers have suggested some control mechanisms in curbing corruption in public funds management focusing mainly on law enforcement and administrative reforms with little or no insight on the role that ICT can play in preventing and curbing the corrupt behaviour. In the Democratic Republic of Congo (DRC), there are slight indications that the government of the DR Congo is integrating ICT to fight corruption in public funds collection and allocation. However, such government initiatives are at an infancy stage, with no tangible evidence on how ICT could be used effectively to address the issue of corruption in the context of the country. Hence, this research assesses the role that ICT can play for transparency in public funds management and suggest a framework for its adoption in the Democratic Republic of Congo. This research uses the revised Capability model (Capability, Empowerment, Sustainability model) as the guiding theoretical framework. The study uses the exploratory design methodology coupled with a qualitative approach to data collection and purposive sampling as sampling strategy.

Keywords: corruption, DR congo, ICT, management, public funds, transparency

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4265 Experimental Investigation on Flexural Properties of Bamboo Fibres Polypropylene Composites

Authors: Tigist Girma Kidane, Yalew Dessalegn Asfaw

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Abstract: The current investigation aims to measure the longitudinal and transversal three-point bending tests of bamboo fibres polypropylene composites (BFPPCs) for the application of the automobile industry. Research has not been done on the properties of Ethiopian bamboo fibres for the utilization of composite development. The samples of bamboo plants have been harvested in 3–groups of age, 2–harvesting seasons, and 3–regions of bamboo species. Roll milling machine used for the extraction of bamboo fibres which has been developed by the authors. Chemical constituents measured using gravimetric methods. Unidirectional bamboo fibres prepreg has been produced using PP and hot press machine, then BFPPCs were produced using 6 layers of prepregs at automatic hot press machine. Age, harvesting month, and bamboo species have a statistically significant effect on the longitudinal and transverse flexural strength (FS), modulus of elasticity (MOE), and failure strain at α = 0.05 as evaluated by one-way ANOVA. 2–yrs old of BFPPCs have the highest FS and MOE, whereas November has the highest value of flexural properties. The highest to the lowest FS and MOE of BFPPCs has measured in Injibara, Mekaneselam, and Kombolcha, respectively. The transverse 3-point bending test has a lower FS and MOE compared to the longitudinal direction. The chemical constituents of Injibara, Mekaneselam, and Kombolcha have the highest to the lowest, respectively. 2-years old of bamboo fibres has the highest chemical constituent. The chemical constituents improved the flexural properties. Bamboo fibres in Ethiopia can be relevant for composite development, which has been applied in the area of requiring higher flexural properties.

Keywords: age, bamboo species, flexural properties, harvesting season, polypropylene

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4264 A Study on the Coefficient of Transforming Relative Lateral Displacement under Linear Analysis of Structure to Its Real Relative Lateral Displacement

Authors: Abtin Farokhipanah

Abstract:

In recent years, analysis of structures is based on ductility design in contradictory to strength design in surveying earthquake effects on structures. ASCE07-10 code offers to intensify relative drifts calculated from a linear analysis with Cd which is called (Deflection Amplification Factor) to obtain the real relative drifts which can be calculated using nonlinear analysis. This lateral drift should be limited to the code boundaries. Calculation of this amplification factor for different structures, comparing with ASCE07-10 code and offering the best coefficient are the purposes of this research. Following our target, short and tall building steel structures with various earthquake resistant systems in linear and nonlinear analysis should be surveyed, so these questions will be answered: 1. Does the Response Modification Coefficient (R) have a meaningful relation to Deflection Amplification Factor? 2. Does structure height, seismic zone, response spectrum and similar parameters have an effect on the conversion coefficient of linear analysis to real drift of structure? The procedure has used to conduct this research includes: (a) Study on earthquake resistant systems, (b) Selection of systems and modeling, (c) Analyzing modeled systems using linear and nonlinear methods, (d) Calculating conversion coefficient for each system and (e) Comparing conversion coefficients with the code offered ones and concluding results.

Keywords: ASCE07-10 code, deflection amplification factor, earthquake engineering, lateral displacement of structures, response modification coefficient

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4263 Challenges and Pitfalls of Nutrition Labeling Policy in Iran: A Policy Analysis

Authors: Sareh Edalati, Nasrin Omidvar, Arezoo Haghighian Roudsari, Delaram Ghodsi, Azizollaah Zargaran

Abstract:

Background and aim: Improving consumer’s food choices and providing a healthy food environment by governments is one of the essential approaches to prevent non-communicable diseases and to fulfill the sustainable development goals (SDGs). The present study aimed to provide an analysis of the nutrition labeling policy as one of the main components of the healthy food environment to provide learning lessons for the country and other low and middle-income countries. Methods: Data were collected by reviewing documents and conducting semi-structured interviews with stakeholders. Respondents were selected through purposive and snowball sampling and continued until data saturation. MAXQDA software was used to manage data analysis. A deductive content analysis was used by applying the Kingdon multiple streams and the policy triangulation framework. Results: Iran is the first country in the Middle East and North Africa region, which has implemented nutrition traffic light labeling. The implementation process has gone through two phases: voluntary and mandatory. In the voluntary labeling, volunteer food manufacturers who chose to have the labels would receive an honorary logo and this helped to reduce the food-sector resistance gradually. After this phase, the traffic light labeling became mandatory. Despite these efforts, there has been poor involvement of media for public awareness and sensitization. Also, the inconsistency of nutrition traffic light colors which are based on food standard guidelines, lack of consistency between nutrition traffic light colors, the healthy/unhealthy nature of some food products such as olive oil and diet cola and the absence of a comprehensive evaluation plan were among the pitfalls and policy challenges identified. Conclusions: Strengthening the governance through improving collaboration within health and non-health sectors for implementation, more transparency of truthfulness of nutrition traffic labeling initiating with real ingredients, and applying international and local scientific evidence or any further revision of the program is recommended. Also, developing public awareness campaigns and revising school curriculums to improve students’ skills on nutrition label applications should be highly emphasized.

Keywords: nutrition labeling, policy analysis, food environment, Iran

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4262 A Conceptual Analysis of Right of Taxpayers to Claim Refund in Nigeria

Authors: Hafsat Iyabo Sa'adu

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A salient feature of the Nigerian Tax Law is the right of the taxpayer to demand for a refund where excess tax is paid. Section 23 of the Federal Inland Revenue Service (Establishment) Act, 2007 vests Federal Inland Revenue Services with the power to make tax refund as well as set guidelines and requirements for refund process from time to time. In addition, Section 61 of the Federal Inland Revenue Service (Establishment) Act, 2007, empowers the Federal Inland Revenue Services to issue information circular to acquaint stakeholders with the policy on the refund process. A Circular was issued to that effect to correct the position that until after the annual audit of the Service before such excess can be paid to the claimant/taxpayer. But it is amazing that such circular issuance does not feature under the states’ laws. Hence, there is an inconsistencies in the tax paying system in Nigeria. This study, therefore, sets an objective, to examine the trending concept of tax refund in Nigeria. In order to achieve this set objective, a doctrinal study went under way, wherein both federal and states laws were consulted including journals and textbooks. At the end of the research, it was revealed that the law should be specific as to the time frame within which to make the refund. It further revealed that it is essential to put up a legal framework for the tax system to recognize excess payment as debt due from the state. This would provide a foundational framework for the relationship between taxpayers and Federal Inland Revenue Service as well as promote effective tax administration in all the states of the federation. Several Recommendations were made especially relating to legislative passage of ‘’Refund Circular Bill at the states levels’ pursuant to the Federal Inland Revenue Service (Establishment) Act, 2007.

Keywords: claim, Nigeria, refund, right

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4261 The Influence of Strengthening on the Fundamental Frequency and Stiffness of a Confined Masonry Wall with an Opening for а Window

Authors: Emin Z. Mahmud

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Shaking table tests are planned in order to deepen the understanding of the behavior of confined masonry structures with or without openings. The tests are realized in the laboratory of the Institute of Earthquake Engineering and Engineering Seismology (IZIIS) – Skopje. The specimens were examined separately on the shaking table, with uniaxial, in-plane excitation. After testing, samples were strengthened with GFRP (Glass Fiber Reinforced Plastic) and re-tested. This paper presents the observations from a series of shaking-table tests done on a 1:1 scaled confined masonry wall model, with opening for a window – specimens CMWuS (before strengthening) and CMWS (after strengthening). Frequency and stiffness changes before and after GFRP wall strengthening are analyzed. Definition of dynamic properties of the models was the first step of the experimental testing, which enabled acquiring important information about the achieved stiffness (natural frequencies) of the model. The natural frequency was defined in the Y direction of the model by applying resonant frequency search tests. It is important to mention that both specimens CMWuS and CMWS are subjected to the same effects. The initial frequency of the undamaged model CMWuS is 18.79 Hz, while at the end of the testing, the frequency decreased to 12.96 Hz. This emphasizes the reduction of the initial stiffness of the model due to damage, especially in the masonry and tie-beam to tie-column connection. After strengthening the damaged wall, the natural frequency increases to 14.67 Hz. This highlights the beneficial effect of strengthening. After completion of dynamic testing at CMWS, the natural frequency is reduced to 10.75 Hz.

Keywords: behaviour of masonry structures, Eurocode, frequency, masonry, shaking table test, strengthening

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4260 Is Hormone Replacement Therapy Associated with Age-Related Macular Degeneration? A Systematic Review and Meta-Analysis

Authors: Hongxin Zhao, Shibing Yang, Bingming Yi, Yi Ning

Abstract:

Background: A few studies have found evidence that exposure to endogenous or postmenopausal exogenous estrogens may be associated with a lower prevalence of age-related macular degeneration (AMD), but dispute over this association is ongoing due to inconsistent results reported by different studies. Objectives: To conduct a systematic review and meta-analysis to investigate the association between hormone replacement therapy (HRT) use and AMD. Methods: Relevant studies that assessed the association between HRT and AMD were searched through four databases (PubMed, Web of Science, Cochrane Library, EMBASE) and reference lists of retrieved studies. Study selection, data extraction and quality assessment were conducted by three independent reviewers. The fixed-effect meta-analyses were performed to estimate the association between HRT ever-use and AMD by pooling risk ratio (RR) or odds ratio (OR) across studies. Results: The review identified 2 prospective and 7 cross-sectional studies with 93992 female participants that reported an estimate of the association between HRT ever-use and presence of early AMD or late AMD. Meta-analyses showed that there were no statistically significant associations between HRT ever-use and early AMD (pooled RR for cohort studies was 1.04, 95% CI 0.86 - 1.24; pooled OR for cross-sectional studies was 0.91, 95% CI 0.82 - 1.01). The pooled results from cross-sectional studies also showed no statistically significant association between HRT ever-use and late AMD (OR 1.01; 95% CI 0.89 - 1.15). Conclusions: The pooled effects from observational studies published to date indicate that HRT use is associated with neither early nor late AMD. Exposure to HRT may not protect women from developing AMD.

Keywords: hormone replacement therapy, age-related macular degeneration, meta-analysis, systematic review

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4259 Chamba Encroachment into Jukum Territory and Its Impact 1830-1900

Authors: Iliya Ibrahim Gimba

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The period between the late 18th and early 19th centuries was characterized by conflict of ethnic nationalities in the Benue valley region. This conflict was exacerbated by the introduction of the Fulani jihad that began in Hausa land into the Benue valley region. Fulani in this region launched the Jihad movement which pushed out some ethnic groups from their natural abode or ancestral home to live a nomad live until they could settle and established a stayed in a particular place. The Chamba were being displaced by the Fulani jihad that took place around Faro deo in about 1809. It was from there that most of the Chamba migrated out, some into the Cameroon republic, while others moved into the Benue valley region. Among those that entered into the Benue valley region are the Sama, Kola, Gayam etc, and could be found in Donga local Government area of Taraba state. Those Chamba clan that later on cameo into the Benue Valley are Pyeri, Kashimbila etc. The sudden movement of the Chamba or migrations into the Jukun territory co-in ceded with the period that the Jihad had already had a severe and consequential effect or impact on the Jukun territory cause by Yakubu Ibrahim of Bzuchi, and Buba Yero of Gombe, and Hamaruwa of Muri Emirate. This ne authorities in Kwararafa Kingdom cut the Jukun King out of contact with Borno and Hausa-land. This paper set to examine the chiefdom that the Chamba established right within the Jukun headquarters of Wukari. Sources to be used are published books, Journals, Archival materials, and M.A. Thesis to enable us know the impact of Chamba migrations on the Jukun territory and reactions of the Jukun’s to this new comers.

Keywords: Chamba people, encroachment, migration, ethnic nationalities

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4258 Biomphalaria alexandrina Snail as a Bio-Indicator of Pollution With Manganese Metal and Its Effect on Physiological, Immunological, Histopathological Parameters and Larvicidal Potencies

Authors: Amina M. Ibrahim, Ahmed A. Abdel-Haleem, Rania G. Taha

Abstract:

Metal pollution results in many dangerous consequences to the environment and human health due to the bioaccumulation in their tissues. The present study aims to measure the bioaccumulation factor of the Manganese (Mn) heavy metal in Biomphlaria alexandrina snails' tissues and water samples. The present results showed the concentration of Mn heavy metal in water (87.5 mg/l) and its bioaccumulation factor in Helisoma duryi tissue was higher than that in tissues of Physa acuta and B. alexandrina snails. Results showed that 87.5 mg/l Mn concentration had miracidial and cercaricidal activities. Also, this concentration decreased the mean total number of the hemocytes after exposure for 24h or 48h, while increased both the mean mortality and phagocytic indices of the hemocytes of exposed snails. It caused alterations in the cytomorphology of the hemocytes of exposed snails after 24 or 48h, where, the granulocytes had irregular cell membrane, and forming pseudopodia. Besides, both levels of Testosterone (T) and Estradiol (E) were increased after exposure to 87.5mg/l Mn metal compared to the control group. Also, it increased MDA (Malonaldehyde) and TAC (Total antioxidant capacity) contents, while, decreased SOD (superoxide dismutase). Besides, it caused great histopathological damages in both hermaphrodite and digestive glands, represented in the degeneration of the gonadal, digestive, secretory cells and the connective tissues. Therefore, B. alexandrina might be used as sensitive bio-indicator of pollution with Mn heavy metal to avoid ethics rules; beside they are easily available and large in number.

Keywords: manganese metal, B. alexandrina, hormonal alterations, histopathology

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4257 Characteristic of Oxidation Resistant High-Entropy Alloys (HEA) for Application in Zero-Emission Technologies

Authors: Wojciech J. Nowak, Natalia Maciaszek, Marcin Drajewicz

Abstract:

A constant requirement to reduce greenhouse gas emissions in combination with the desire to increase gas turbine efficiency results in a continuous trend to increase the operating temperature of gas turbines. An increase in operating temperature will result in lower fuel consumption, and a higher combustion temperature will result in lower pollution release. Moreover, there is a strong trend for hydrogen to be used as an alternative and clean fuel. However, using hydrogen or hydrogen-rich fuel results in a higher combustion temperature, as well as an increase in the water vapor content in the exhaust gases. Commonly used Ni-base alloys have their limits. Moreover, the presence of water vapor worsens the oxidation behavior of Ni-based alloys at a high temperature. Therefore, a new brand of materials is demanded to be used in gas turbines operated with hydrogen-rich fuel. High-entropy alloys (HEAs) seem to be very promising materials to replace commonly used Ni-based alloys. HEAs are the group of materials consisting of at least five main equiatomic elements. These alloys can be doped by other elements in amounts less than 5 at. % in total. Thus, in the present study, NiCoCrAlFe-X alloys are studied in terms of oxidation behavior during exposure to dry and wet atmospheres up to 1000 h. NiCoCrAlFe-X alloys are doped with minor alloying elements in amounts ranging from 1-5 at.%. The effect of the chemical composition on oxidation resistance in dry and wet atmospheres will be shown and discussed.

Keywords: high entropy alloys, oxidation resistance, hydrogen fuel, water vapor

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4256 Numerical Investigation of Pressure Drop and Erosion Wear by Computational Fluid Dynamics Simulation

Authors: Praveen Kumar, Nitin Kumar, Hemant Kumar

Abstract:

The modernization of computer technology and commercial computational fluid dynamic (CFD) simulation has given better detailed results as compared to experimental investigation techniques. CFD techniques are widely used in different field due to its flexibility and performance. Evaluation of pipeline erosion is complex phenomenon to solve by numerical arithmetic technique, whereas CFD simulation is an easy tool to resolve that type of problem. Erosion wear behaviour due to solid–liquid mixture in the slurry pipeline has been investigated using commercial CFD code in FLUENT. Multi-phase Euler-Lagrange model was adopted to predict the solid particle erosion wear in 22.5° pipe bend for the flow of bottom ash-water suspension. The present study addresses erosion prediction in three dimensional 22.5° pipe bend for two-phase (solid and liquid) flow using finite volume method with standard k-ε turbulence, discrete phase model and evaluation of erosion wear rate with varying velocity 2-4 m/s. The result shows that velocity of solid-liquid mixture found to be highly dominating parameter as compared to solid concentration, density, and particle size. At low velocity, settling takes place in the pipe bend due to low inertia and gravitational effect on solid particulate which leads to high erosion at bottom side of pipeline.

Keywords: computational fluid dynamics (CFD), erosion, slurry transportation, k-ε Model

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4255 Study on the Effect of Weather Variables on the Spider Abundance in Two Ecological Zones of Ogun State, Nigeria

Authors: Odejayi Adedayo Olugbenga, Aina Adebisi

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Weather variables (rainfall and temperature) affect the diversity and abundance of both fauna and flora species. This study compared the weather variables with spider abundance in two ecological zones of Ogun State, Nigeria namely Ago-iwoye (Rainforest) in the Ijebu axis and Aiyetoro (Derived Savannah) in the Yewa axis. Seven study sites chosen by Simple Random Sampling in each ecosystem were used for the study. In each sampling area, a 60 m x 120 m land area was marked and sampled, spider collection techniques were; hand picking, use of sweep netting, and Pitfall trap. Adult spiders were identified to the species level. Species richness was estimated by a non-parametric species estimator while the diversity of spider species was assessed by Simpson Diversity Index and Species Richness by One-way Analysis of Variance. Results revealed that spiders were more abundant in rainforest zones than in derived savannah ecosystems. However, the pattern of spider abundance in rainforest zone and residential areas were similar. During high temperatures, the activities of spiders tended to increase according to this study. In contrast, results showed that there was a negative correlation between rainfall and spider species abundance in addition to a negative and weak correlation between rainfall and species richness. It was concluded that heavy downpour has lethal effects on both immature and sometimes matured spiders, which could lead to the extinction of some unknown species of spiders. Tree planting should be encouraged, as this shelters the spider.

Keywords: spider, abundance, species richness, species diversity

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4254 Student Authenticity: A Foundation for First-Year Experience Courses

Authors: Amy L. Smith

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This study investigates the impact of student authenticity while engaging in academic exploration of students' sense of belonging, autonomy, and persistence. Research questions include: How does incorporating authenticity in first-year academic exploration courses impact; 1) first-year students’ sense of belonging, autonomy, and persistence? 2) first-year students’ sense of belonging, autonomy, and persistence during the first and last halves of the fall semester? 3) first-year students’ sense of belonging, autonomy, and persistence among various student demographics? First-year students completed a Likert-like survey at the conclusion of eight weeks (first and last eight weeks/fall semester) academic exploration courses. Course redesign included grounding the curriculum and instruction with student authenticity and creating opportunities for students to explore, define, and reflect upon their authenticity during academic exploration. Surveys were administered at the conclusion of these eight week courses (first and last eight weeks/fall semester). Data analysis included an entropy balancing matching method and t-tests. Research findings indicate integrating authenticity into academic exploration courses for first-year students has a positive impact on students' autonomy and persistence. There is a significant difference between authenticity and first-year students' autonomy (p = 0.00) and persistence (p = 0.01). Academic exploration courses with the underpinnings of authenticity are more effective in the second half of the fall semester. There is a significant difference between an academic exploration course grounding the curriculum and instruction in authenticity offered M8A (first half, fall semester) and M8B (second half, fall semester) (p = 0); M8B courses illustrate an increase of students' sense of belonging, autonomy, and persistence. Integrating authenticity into academic exploration courses for first-year students has a positive impact on varying student demographics (p = 0.00). There is a significant difference between authenticity and low-income (p = 0.04), first-generation (p = 0.00), Caucasian (p = 0.02), and American Indian/Alaskan Native (p = 0.05) first-year students' sense of belonging, autonomy, and persistence. Academic exploration courses embedded in authenticity helps develop first-year students’ sense of belonging, autonomy, and persistence, which are effective traits of college students. As first-year students engage in content courses, professors can empower students to have greater engagement in their learning process by relating content to students' authenticity and helping students think critically about how content is authentic to them — how students' authenticity relates to the content, how students can take their content expertise into the future in ways that, to the student, authentically contribute to the greater good. A broader conversation within higher education needs to include 1) designing courses that allow students to develop and reflect upon their authenticity/to formulate answers to the questions: who am I, who am I becoming, and how will I move my authentic self forward; and 2) a discussion of how to shift from the university shaping students to the university facilitating the process of students shaping themselves.

Keywords: authenticity, first-year experience, sense of belonging, autonomy, persistence

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4253 Stigma Associated with Invisible Disabilities and Its Effect on Intended Disclosure in the Workplace

Authors: Jessica Lynne Hicksted

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Disability discrimination is a long-standing issue that, despite protections, continues to result in unemployment, underemployment, and lack of advancement for disabled persons. Visible stigma is researched substantially; however, less is known about the impact of stigma associated with identities that can be concealed. Although researchers have investigated this issue, currently there is no tool to measure this phenomenon. The purpose of this quantitative study was to create and validate a new tool to measure stigma associated with invisible disabilities. The study is grounded by Roberts’ conceptual model of professional image construction integrating social identity, impression management, and organizational behavior; Meisenbach’s stigma management communication theory addressing the vulnerabilities and resilience to stigma communication by focusing on how individuals encounter and react to perceived stigmas; and Kelley and Michela’s causal attribution theory. Participants included 1,412 adults in the United States 18 years or older currently employed or who have been employed within the last 5 years. Confirmatory factor analysis of the new Workplace Invisible Disabilities Experience scale showed excellent fit of the factor structure to the data, X₂/df = 1.855, CFI = .955, RMSEA = .045, p = .0001. The scale has three subscales, Ableism, Advocacy, and Acceptance, with excellent internal consistency reliability. Total score, Advocacy, and Acceptance were associated with intention to disclose. Implications for positive social change include helping organizations to understand the extent of invisible disability stigma that can help improve workplace performance and satisfaction.

Keywords: invisible disabilities, accommodations, acceptance, social change, workplace inclusion

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4252 The Interaction between Blood-Brain Barrier and the Cerebral Lymphatics Proposes Therapeutic Method for Alzheimer’S Disease

Authors: M. Klimova, O. Semyachkina-Glushkovskaya, J. Kurts, E. Zinchenko, N. Navolokin, A. Shirokov, A. Dubrovsky, A. Abdurashitov, A. Terskov, A. Mamedova, I. Agranovich, T. Antonova, I. Blokhina

Abstract:

The direction for research of Alzheimer's disease is to find an effective non-invasive and non-pharmacological way of treatment. Here we tested our hypothesis that the opening of the blood-brain barrier (BBB) induces activation of lymphatic drainage and clearing functions that can be used as a method for non-invasive stimulation of clearance of beta-amyloid and therapy of Alzheimer’s disease (AD). To test our hypothesis, in this study on healthy male mice we analyzed the interaction between BBB opening by repeated loud music (100-10000 Hz, 100 dB, duration 2 h: 60 sec – sound; 60 sec - pause) and functional changes in the meningeal lymphatic vessels (MLVs). We demonstrate clearance of dextran 70 kDa (i.v. injection), fluorescent beta-amyloid (intrahippocampal injection) and gold nanorods (intracortical injection) via MLV that significantly increased after the opening of BBB. Our studies also demonstrate that the BBB opening was associated with the improvement of neurocognitive status in mice with AD. Thus, we uncover therapeutic effects of BBB opening by loud music, such as non-invasive stimulation of lymphatic clearance of beta-amyloid in mice with AD, accompanied by improvement of their neurocognitive status. Our data are consistent with other results suggesting the therapeutic effect of BBB opening by focused ultrasound without drugs for patients with AD. This research was supported by a grant from RSF 18-75-10033

Keywords: Alzheimer's disease, beta-amyloid, blood-brain barrier, meningeal lymphatic vessels, repeated loud music

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4251 Evaluating Textbooks for Brazilian Air Traffic Controllers’ English Language Training: A Checklist Proposal

Authors: Elida M. R. Bonifacio

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English language proficiency has become an essential issue in aviation communication after aviation incidents, and accidents happened. Lack of proficiency or inappropriate use of the English language has been found as one of the factors that cause most of those incidents or accidents. Therefore, the International Civil Aviation Organization (ICAO) established the requirements for minimum English language proficiency of aviation personnel, especially pilots and air traffic controllers in the 192 member states. In Brazil, the discussions about this topic became patent after an accident that occurred in 2006, which was a mid-air collision and costed the life of 154 passengers and crew members. Thus, the number of schools and private practitioners willing to teach English for aviation purposes started to increase. Although the number of teaching materials internationally used for general purposes is relatively large, it would be inappropriate to adopt the same materials in classes that focus on communication in aviation contexts. On the contrary, the options of aviation English materials are scarce; moreover, they are internationally used and may not fulfill the linguistic needs of all their users around the world. In order to diminish the problems that Brazilian practitioners may encounter in the adoption of materials that demand a great level of adaptation to meet their students’ needs, a checklist was thought to evaluate textbooks. The aim of this paper is to propose a checklist that evaluates textbooks used in English language training of Brazilian air traffic controllers. The criteria used to compound the checklist are based on materials development literature, as well as on linguistic requirements established by ICAO on its publications, on English for Specific Purposes (ESP) principles, and on Brazilian aviation English language proficiency test format. The checklist has as main indicators the language learning tenets under which the book was written, graphical features, lexical, grammatical and functional competencies required for minimum proficiency, similarities to official testing format, and support materials, totaling 117 items marked as YES, NO or PARTIALLY. In order to verify if the use of the checklist is effective, an aviation English textbook was evaluated. From this evaluation, it is possible to measure quantitatively how much the material meets the students’ needs and to offer a tool to help professionals engaged in aviation English teaching around the world to choose the most appropriate textbook according to their audience. From the results, practitioners are able to verify which items the material does not fulfill and to make proper adaptations since the perfect material will be difficult to find.

Keywords: aviation English, ICAO, materials development, English language proficiency

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4250 Effect of Joule Heating on Chemically Reacting Micropolar Fluid Flow over Truncated Cone with Convective Boundary Condition Using Spectral Quasilinearization Method

Authors: Pradeepa Teegala, Ramreddy Chetteti

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This work emphasizes the effects of heat generation/absorption and Joule heating on chemically reacting micropolar fluid flow over a truncated cone with convective boundary condition. For this complex fluid flow problem, the similarity solution does not exist and hence using non-similarity transformations, the governing fluid flow equations along with related boundary conditions are transformed into a set of non-dimensional partial differential equations. Several authors have applied the spectral quasi-linearization method to solve the ordinary differential equations, but here the resulting nonlinear partial differential equations are solved for non-similarity solution by using a recently developed method called the spectral quasi-linearization method (SQLM). Comparison with previously published work on special cases of the problem is performed and found to be in excellent agreement. The influence of pertinent parameters namely Biot number, Joule heating, heat generation/absorption, chemical reaction, micropolar and magnetic field on physical quantities of the flow are displayed through graphs and the salient features are explored in detail. Further, the results are analyzed by comparing with two special cases, namely, vertical plate and full cone wherever possible.

Keywords: chemical reaction, convective boundary condition, joule heating, micropolar fluid, spectral quasilinearization method

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4249 Numerical Analysis of the Effect of Geocell Reinforcement above Buried Pipes on Surface Settlement and Vertical Pressure

Authors: Waqed H. Almohammed, Mohammed Y. Fattah, Sajjad E. Rasheed

Abstract:

Dynamic traffic loads cause deformation of underground pipes, resulting in vehicle discomfort. This makes it necessary to reinforce the layers of soil above underground pipes. In this study, the subbase layer was reinforced. Finite element software (PLAXIS 3D) was used to in the simulation, which includes geocell reinforcement, vehicle loading, soil layers and Glass Fiber Reinforced Plastic (GRP) pipe. Geocell reinforcement was modeled using a geogrid element, which was defined as a slender structure element that has the ability to withstand axial stresses but not to resist bending. Geogrids cannot withstand compression but they can withstand tensile forces. Comparisons have been made between the numerical models and experimental works, and a good agreement was obtained. Using the mathematical model, the performance of three different pipes of diameter 600 mm, 800 mm, and 1000 mm, and three different vehicular speeds of 20 km/h, 40 km/h, and 60 km/h, was examined to determine their impact on surface settlement and vertical pressure at the pipe crown for two cases: with and without geocell reinforcement. The results showed that, for a pipe diameter of 600 mm under geocell reinforcement, surface settlement decreases by 94 % when the speed of the vehicle is 20 km/h and by 98% when the speed of the vehicle is 60 km/h. Vertical pressure decreases by 81 % when the diameter of the pipe is 600 mm, while the value decreases to 58 % for a pipe with diameter 1000 mm. The results show that geocell reinforcement causes a significant and positive reduction in surface settlement and vertical stress above the pipe crown, leading to an increase in pipe safety.

Keywords: dynamic loading, finite element, geocell-reinforcement, GRP pipe, PLAXIS 3D, surface settlement

Procedia PDF Downloads 237
4248 Factors Influencing Paternal Involvement in Childcare: Empirical Evidence from Rural India

Authors: Anu Jose, Sapna Nair

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By using the baseline data of a randomized cluster trial aiming to understand the effects of social, technological and business innovation on child development in two districts of Tamil Nadu, India, we examine the determinants of father involvement in childcare. While there is a growing literature on the role of fathers in child development and family systems, we particularly look at the effect of the attitude of mother and father towards father's involvement in childcare in rural South India. We find that father's own attitude and the mother's gatekeeping attitude significantly affect the father's behavior when other socio-economic characteristics of the parents are controlled. Further, the results are corroborated using different empirical models in which father involvement is conceptualized into three categories broadly; play, caretaking, and affection. We also examine the other socio-economic characteristics affecting paternal involvement using both quantitative and qualitative methods. For instance, child characteristics such as the age and birth order have a significant influence on the level of paternal involvement. That is, older the child, the more involved the father is and the father gets more involved in childcare of the second child as compared to the first child. The participants of the study included 1516 children of age 0 to 22 months from 1476 households. Results indicate that fathers of households where the mother and the father have less traditional attitude exhibit a higher level of involvement in childcare as opposed to parents having a more traditional attitude towards gender role in parenting. The results of this paper provide a major policy lesson aiming to improve paternal involvement in childcare.

Keywords: child development, father involvement, gender, parent’s attitude towards paternal involvement

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4247 Augmentation of Conventional Medicine for Post-concussion Syndrome with Cognitive Behavioral Therapy Accelerates Symptomatic Relief in Affected Individuals

Authors: Waqas Mehdi, Muhammad Umar Hassan, Khadeeja Mustafa

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Objective: Post-concussion syndrome (PCS) is a medical term used to point out the complicated combination of physical, emotional, cognitive and behavioral signs and symptoms associated with Mild Traumatic Brain Injury(mTBI). This study was conducted to assess the improvement or debilitating effect of behavioral therapy in addition to the conventional treatment and to document these results for increasing the efficiency of treatment provided to such cases. Method: This was primarily an interventional prospective cohort study which was conducted in the Department of Neurosurgery, Mayo Hospital Lahore. The sample size was 200 patients who were randomly distributed into two groups. The interventional group with Cognitive behavioral therapy was added in addition to the conventional treatment regimen and the Control group receiving only conventional treatment. Results were noted initially as well as after two weeks of the follow-up period. Data were subsequently analyzed by Statistical Package for Social Sciences (SPSS) software and associations worked out. Result and conclusion: Among the patients that were given therapy sessions along with conventional medicine, there was a significant improvement in the symptoms and their overall quality of life. It is also important to notice that the time period taken for these effects to wane is cut down by psychiatric solutions too. So we can conclude that CBT sessions not only speed up recovery in patients with post-concussion syndrome they also aid in the efficiency improvement in functional capability and quality of life.

Keywords: neurosurgery, CBT, PCS, mTBI

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4246 Nanoparticle Based Green Inhibitor for Corrosion Protection of Zinc in Acidic Medium

Authors: Neha Parekh, Divya Ladha, Poonam Wadhwani, Nisha Shah

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Nano scaled materials have attracted tremendous interest as corrosion inhibitor due to their high surface area on the metal surfaces. It is well known that the zinc oxide nanoparticles have higher reactivity towards aqueous acidic solution. This work presents a new method to incorporate zinc oxide nanoparticles with white sesame seeds extract (nano-green inhibitor) for corrosion protection of zinc in acidic medium. The morphology of the zinc oxide nanoparticles was investigated by TEM and DLS. The corrosion inhibition efficiency of the green inhibitor and nano-green inhibitor was determined by Gravimetric and electrochemical impedance spectroscopy (EIS) methods. Gravimetric measurements suggested that nano-green inhibitor is more effective than green inhibitor. Furthermore, with the increasing temperature, inhibition efficiency increases for both the inhibitors. In addition, it was established the Temkin adsorption isotherm fits well with the experimental data for both the inhibitors. The effect of temperature and Temkin adsorption isotherm revealed Chemisorption mechanism occurring in the system. The activation energy (Ea) and other thermodynamic parameters for inhibition process were calculated. The data of EIS showed that the charge transfer controls the corrosion process. The surface morphology of zinc metal (specimen) in absence and presence of green inhibitor and nano-green inhibitor were performed using Scanning Electron Microscopy (SEM) and Atomic Force Microscopy (AFM) techniques. The outcomes indicated a formation of a protective layer over zinc metal (specimen).

Keywords: corrosion, green inhibitor, nanoparticles, zinc

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4245 Accounting Quality and The Adoption of IFRS: Evidence from China

Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

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Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

Procedia PDF Downloads 317